РЕКОНФІГУРАЦІЯ ОБЛІКОВОГО ТА ПОДАТКОВОГО ЗНАННЯ В DATA-DRIVEN ЕКОНОМІЦІ: ВІД НОРМАТИВНОЇ РАЦІОНАЛЬНОСТІ ДО АЛГОРИТМІЧНОЇ ЕПІСТЕМОЛОГІЇ
Анотація
У статті досліджено трансформацію облікового та податкового знання в умовах data-driven економіки. Обґрунтовано, що традиційна нормативна раціональність поступово трансформується у гібридну епістемологічну модель, яка інтегрує нормативний, інтерпретативний та алгоритмічний виміри знання. Розкрито структурні та інституційні зміни облікових систем під впливом цифрових технологій, зокрема штучного інтелекту, великих даних та ERP-платформ. Запропоновано авторську концепцію реконфігурації знання як соціотехнічної системи, що поєднує людський інтелект і алгоритмічні механізми. Визначено ключові виклики, пов’язані з прозорістю, верифікованістю та довірою до алгоритмічних рішень. Доведено, що подолання цих викликів вимагає формування нових регуляторних підходів і стандартів безперервного контролю. Практичне застосування розробленої моделі дозволить підвищити аналітичну спроможність інформаційних систем та обґрунтованість управлінських рішень.
Посилання
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Kuhn T. S. (1962). The Structure of Scientific Revolutions. Chicago: University of Chicago Press.
Polanyi M. (1962). Tacit knowing: Its bearing on some problems of philosophy. Review of Modern Physics, vol. 34, pp. 601–616. Available at: https://harvest.aps.org/v2/journals/articles/10.1103/RevModPhys.34.601/fulltext (Accessed: 25.03.2026).
Nonaka I., Umemoto K., Senoo D. (1996). From information processing to knowledge creation: A paradigm shift in business management. Technology in Society, vol. 18, no. 2, pp. 203–218. https://doi.org/10.1016/0160-791X(96)00001-2
Nonaka I., Takeuchi H. (1995). The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation. New York: Oxford University Press.
Ijiri Y. (1975). Theory of Accounting Measurement. Sarasota: American Accounting Association.
Scott W. R., O’Brien P. (2020). Financial Accounting Theory (8th ed.). Toronto: Pearson Canada.
Sunder S. (1997). Theory of Accounting and Control. Cincinnati: South-Western College Pub.
IASB (2018). Conceptual Framework for Financial Reporting 2018. London: IFRS Foundation. Available at: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/conceptual-framework-for-financial-reporting.pdf (Accessed: 25.03.2026)
Lehenchuk S., Zhyhlei I., Zdyrko N., Zakharov D. (2025). Paradigmatical development of accounting: Historical analysis. Public Policy and Accounting, vol. 1, no. 11, pp. 10–20. https://doi.org/10.26642/ppa-2025-1(11)-10-20
Lehenchuk S., Serpeninova Y., Kryvytska O. (2023). Historical Aspects of the Development of Accounting in the World. Bratislava: Slovak Chamber of Certified Accountants.
Lehenchuk S., Fedorova O. (2025). New methods for accounting research of the narrative component of sustainable reporting: Challenges and opportunities. Accounting and Finance, vol. 3, no. 109, pp. 31–40. https://doi.org/10.33146/2518-1181-2025-3(109)-31-40
Kirian S. (2022). The impact of the economy digitalization on the development of the accounting multi-paradigm for the purposes of financial analysis. Technology Audit and Production Reserves, no. 4 (66). https://doi.org/10.15587/2706-5448.2022.261323
Beuren I. M., de Souza J. C. (2011). Kuhn’s theory of scientific revolutions in accounting articles. Corporate Ownership & Control, vol. 8, no. 2, pp. 77–88. https://doi.org/10.22495/cocv8i2p7
(2024). Digital taxation, artificial intelligence and Tax Administration 3.0: Improving tax compliance behavior — A systematic literature review using textometry (2016–2023). Accounting Research Journal. https://doi.org/10.1108/ARJ-12-2023-0372
Wang M. (2024). AI technologies in modern taxation: Applications, challenges, and strategic directions. International Journal of Finance and Investment, vol. 1, no. 1, pp. 42–46. https://doi.org/10.54097/v2kgty49
OECD (2019). A Data-Driven Public Sector: Enabling the Strategic Use of Data for Productive, Inclusive and Trustworthy Governance. Paris: OECD Publishing. Available at: https://www.oecd.org/en/publications/a-data-driven-public-sector_09ab162c-en.html (Accessed: 25.03.2026).
OECD (2022). Tax Administration 3.0 and the Digital Identification of Taxpayers. Paris: OECD Publishing. Available at: https://www.oecd.org/content/dam/oecd/en/publications/reports/2022/09/tax-administration-3-0-and-the-digital-identification-of-taxpayers (Accessed: 25.03.2026)
(2025). Digital transformation of accounting and analytical processes in Ukraine: Trends, challenges, and security imperatives (2020–2025). Economics, Finance and Management Review, no. 3, pp. 58–66. https://doi.org/10.36690/2674-5208-2025-3-58-66
Yankovska K. (2025). Digital transformation of accounting and auditing based on modern information systems. Visnyk LNUP. Seriia “Ekonomichni nauky”, no. 32, pp. 50–57. https://doi.org/10.31734/economics2025.32.050
Gerasymchuk N., Prodanchuk M. (2022). Accounting and analytical aspects of functioning of enterprises in the context of the introduction of an artificial intelligence system. Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 4, pp. 106–111. https://doi.org/10.33271/nvngu/2022-4/106
(2025). Toward the future of accounting information systems: A bibliometric exploration. Journal of Accounting and Auditing, vol. 10, no. 1. https://doi.org/10.29303/jaa.v10i1.697
(2023). Analysis of trends in the implementation of digitalization in accounting (Ukrainian case). Financial Credit Activity: Problems of Theory and Practice, vol. 1, no. 48. https://doi.org/10.55643/fcaptp.1.48.2023.3951
Ram J. (2024). Using big data analytics (BDA) for improving decision performance in project management. International Journal of Project Management. https://doi.org/10.1016/j.ijproman.2024.102547
(2025). Balancing innovation and integrity: AI in tax administration and taxpayer rights. Humanities and Social Sciences Communications. https://doi.org/10.1038/s41599-025-06099-7
(2024). Using big data and analytics in accounting for strategic decision-making. Economics, Finance and Prospects, no. 6. https://doi.org/10.37634/efp.2024.6.20
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