LEGAL REGULATION OF INFORMATION SYSTEMS AND ACCOUNTING TECHNOLOGY IMPLEMENTATION IN UKRAINE

Abstract

The article examines the current problematic issues of regulatory and legal regulation of the use of information accounting technologies in Ukraine. It analyses the legislative framework that forms the legal basis for the introduction and use of digital technologies, including laws on information, electronic identification and electronic trust services, electronic document management, personal data protection and cybersecurity. The current state of regulatory and legal regulation, which determines the integration and functioning of information systems in the accounting sphere, is considered. The publication outlines the peculiarities of functioning of modern accounting software products and their compliance with regulatory requirements. The study identified key problems, including the lack of unified standards for accounting software, unregulated integration with state registries, and insufficient protection of credentials from cyber threats. The paper substantiates the need to improve the regulation of information exchange between enterprises, government agencies and other entities, as well as to update the legal framework for the effective functioning of accounting information systems by developing electronic accounting standards, introducing mandatory certification of accounting software, harmonising legislation with European requirements and strengthening the protection of financial information. The article suggests the main areas of improvement of the regulatory framework, in particular, unification of electronic document formats, standardisation of API integration, strengthening of requirements for cybersecurity of accounting platforms and introduction of special rules for the use of artificial intelligence in tax control. The research substantiates the need for harmonisation of Ukrainian legislation with international ISO standards in the field of financial information, information security and document management. The paper identifies promising areas for the development of legal regulation to ensure effective digitalisation of accounting.