ORGANIZATION OF ACCOUNTING IN SMALL AGRICULTURAL ENTERPRISES IN THE CONTEXT OF DIGITALIZATION: CURRENT STATE, PROBLEMS AND PROSPECTS
Abstract
The article is devoted to the study of the organization of accounting in small agricultural enterprises in Ukraine in the context of global digitalization. The relevance of the chosen topic is due to the increasing demands for the level of management efficiency in the agricultural sector and the specific problems faced by small businesses in implementing modern digital technologies in their accounting practices. The aim of the article is to study the current state of accounting organization in small agricultural enterprises in the context of digital transformation, to clarify the main problems that limit the effective implementation and full use of digital tools, as well as to determine promising directions for the further development of the accounting system in this segment of the economy. The article analyzes the current state of accounting organization in small agricultural formations. The key problems that hinder the effective digitalization of accounting processes are considered and systematized. Among the main ones, the following aspects are highlighted: insufficient level of competencies in the field of digital technologies among employees and managers of small agricultural enterprises, financial constraints that complicate the implementation and use of modern digital technologies, as well as a lack of interest in changes due to the small scale of production and the habit of traditional methods. The potential of using cloud technologies that can provide flexibility, accessibility, and cost-effectiveness of accounting processes is considered. The important role of agricultural advisory services that can provide the necessary informational, consulting, and practical support to small agricultural enterprises in the implementation and use of modern digital technologies is noted. The necessity of applying a comprehensive approach to the process of implementing digital technologies, with mandatory consideration of the specific features of the functioning of small agricultural enterprises, is substantiated. It is noted that further research may be aimed at studying the international experience of implementing modern digital technologies in the accounting of small agricultural enterprises in order to identify and adapt best practices.
References
Гнатьєва Т. М., Яковенко А. О., Котик Н. М. Використання технології штучного інтелекту для потреб обліку сільськогосподарських підприємств. Economic Bulletin of the Black Sea Littoral. 2023, Issue 4. Р. 16-28. URL: http://lib.osau.edu.ua/jspui/bitstream/123456789/4345/1/2.pdf (дата звернення 28.03.2025)
Кононенко Л. В., Ніколаєва С. П. Трансформація системи обліково-аналітичного забезпечення як складової управління підприємством в умовах сталого розвитку та діджиталізації суспільства. Економічний простір, 2022, (177), 69-75. https://doi.org/10.32782/2224-6282/177-12
Пилипенко А. А., Тирінов А. В. Системна парадигма організації бухгалтерського обліку в умовах четвертої промислової революції. Бізнес Інформ. 2022. № 5. С. 92-99. https://doi.org/10.32983/2222-4459-2022-5-92-99
Талах Т., Голячук Н. Цифровізація обліку для забезпечення ефективного розвитку бізнесу. Економіка та суспільство, 2025, (71). https://doi.org/10.32782/2524-0072/2025-71-12
Юрченко О., Савченко Р. Роль і місце блокчейн-технологій для ведення бухгалтерського обліку та складання фінансової звітності. Економічний простір, 2025, (198), 269-274. DOI: https://doi.org/10.30838/EP.198.269-274
Ciubotariu M.S. Cloud Accounting Current Form of Manifestation of Digital Accounting. European Journal of Accounting, Finance & Business, 2020, 22(XXII). DOI: https://doi.org/10.4316/EJAFB.2020.818.
Coman D. M., Ionescu C. A., Duică A., Coman M. D., Uzlau M. C., Stanescu S. G., State V. Digitization of accounting: the premise of the paradigm shift of role of the professional accountant. Applied Sciences, 2022, 12(7), 3359.https://doi.org/10.3390/app12073359
Karnaushenko A., Tanklevska N., Povod Т., Kononenko L., Savchenko V. Implementation of blockchain technology in agriculture: fashionable trends or requirements of the modern economy. Agricultural and Resource Economics: International Scientific E-Journal. 2023. No. 9(3). P. 124–149. DOI: https://doi.org/10.51599/are.2023.09.03.06
Poppe K., Vrolijk H., de Graaf N., van Dijk R., Dillon E., Donnellan T. Sustainability monitoring with robotic accounting—integration of financial and environmental farm data. Sustainability, 14(11), 2022, 6756. https://doi.org/10.3390/su14116756
Potryvaieva N., Kozachenko L., Nedbaylo I., Nesterchuk I. Digitization of accounting in the management of business processes of enterprises of the agro-industrial complex. Ukrainian Black Sea Region Agrarian Science, 2022, 26(1), 79-88. DOI: 10.56407/2313-092X/2022-26(1)-8
Skrynkovskyy R., Hladun V., Kramar M. Information Technologies in the Organization of Accounting at the Enterprise. Path of Science, 2019, 5(2), 3001-3010. DOI: 10.22178/pos.43-3
Stępień S., Smędzik-Ambroży K., Polcyn J., Kwiliński A., Maican I. Are small farms sustainable and technologically smart? Evidence from Poland, Romania, and Lithuania. Central European Economic Journal, 2023, 10(57), 116-132. https://doi.org/10.2478/ceej-2023-0007
Yau-Yeung D.; Yigitbasioglu O.; Green P. Cloud accounting risks and mitigation strategies: Evidence from Australia. Account. Forum 2020, 44, 421–446. https://doi.org/10.1080/01559982.2020.1783047
Hnatieva T. M., Yakovenko A. O., Kotyk N. M. (2023). Vykorystannia tekhnolohii shtuchnoho intelektu dlia potreb obliku silskohospodarskykh pidpryiemstv [The use of artificial intelligence technology for the needs of accounting of agricultural enterprises]. Economic Bulletin of the Black Sea Littoral. Issue 4. Р. 16-28. Available at: http://lib.osau.edu.ua/jspui/bitstream/123456789/4345/1/2.pdf (accessed March 28, 2025)
Kononenko, L. V., & Nikolaieva, S. P. (2022). Transformatsiia systemy oblikovo-analitychnoho zabezpechennia yak skladovoi upravlinnia pidpryiemstvom v umovakh staloho rozvytku ta didzhytalizatsii suspilstva [Transformation of the accounting and analytical support system as a component of enterprise management in the context of sustainable development and digitalization of society]. Ekonomichnyi prostir - Economic space, (177), 69-75. https://doi.org/10.32782/2224-6282/177-12
Pylypenko, A. A., & Tyrinov, A. V. (2022). Systemna paradyhma orhanizatsii bukhhalterskoho obliku v umovakh chetvertoi promyslovoi revoliutsii [Systemic paradigm of accounting organization in the context of the fourth industrial revolution]. Biznes Inform - Business Inform. 2022, 5, 92-99. DOI: https://doi.org/10.32983/2222-4459-2022-5-92-99
Talakh, T., & Holiachuk, N. (2025). Tsyfrovizatsiia obliku dlia zabezpechennia efektyvnoho rozvytku biznesu [Digitalization of accounting to ensure effective business development]. Ekonomika ta suspilstvo - Economy and society, (71). https://doi.org/10.32782/2524-0072/2025-71-12
Yurchenko, O., & Savchenko, R. (2025). Rol i mistse blokchein-tekhnolohii dlia vedennia bukhhalterskoho obliku ta skladannia finansovoi zvitnosti [The role and place of blockchain technologies for accounting and financial reporting]. Ekonomichnyi prostir - Economic space, (198), 269-274. DOI: https://doi.org/10.30838/EP.198.269-274
Ciubotariu M.S. (2020). Cloud Accounting Current Form of Manifestation of Digital Accounting. European Journal of Accounting, Finance & Business, 22(XXII). DOI: https://doi.org/10.4316/EJAFB.2020.818.
Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & State, V. (2022). Digitization of accounting: the premise of the paradigm shift of role of the professional accountant. Applied Sciences, 12(7), 3359.https://doi.org/10.3390/app12073359
Karnaushenko, A., Tanklevska, N., Povod Т., Kononenko, L., & Savchenko, V. (2023). Implementation of blockchain technology in agriculture: fashionable trends or requirements of the modern economy. Agricultural and Resource Economics: International Scientific E-Journal. 9(3). P. 124–149. DOI: https://doi.org/10.51599/are.2023.09.03.06
Poppe, K., Vrolijk, H., de Graaf, N., van Dijk, R., Dillon, E., & Donnellan, T. (2022). Sustainability monitoring with robotic accounting—integration of financial and environmental farm data. Sustainability, 14(11), 6756. https://doi.org/10.3390/su14116756
Potryvaieva, N., Kozachenko, L., Nedbaylo, I., & Nesterchuk, I. (2022). Digitization of accounting in the management of business processes of enterprises of the agro-industrial complex. Ukrainian Black Sea Region Agrarian Science, 26(1), 79-88. DOI: 10.56407/2313-092X/2022-26(1)-8
Skrynkovskyy, R., Hladun, V., & Kramar, M. (2019). Information Technologies in the Organization of Accounting at the Enterprise. Path of Science, 5(2), 3001-3010. DOI: 10.22178/pos.43-3
Stępień, S., Smędzik-Ambroży, K., Polcyn, J., Kwiliński, A., & Maican, I. (2023). Are small farms sustainable and technologically smart? Evidence from Poland, Romania, and Lithuania. Central European Economic Journal, 10(57), 116-132. https://doi.org/10.2478/ceej-2023-0007
Yau-Yeung, D.; Yigitbasioglu, O.; Green, P. (2020). Cloud accounting risks and mitigation strategies: Evidence from Australia. Account. Forum, 44, 421–446. https://doi.org/10.1080/01559982.2020.1783047
This work is licensed under a Creative Commons Attribution 4.0 International License.
