METHODOLOGICAL APPROACHES TO IDENTIFICATION OF ACCOUNTING OBJECTS BASED ON METADATA OF ELECTRONIC DOCUMENTS

Abstract

The relevance of the study is due to the intensive digital transformation of accounting systems and the widespread introduction of electronic document management in business activities. The growth of digital data volumes and automation of business processes form new requirements for the identification of accounting objects, which requires the use of methodological approaches capable of ensuring the structuring, reliability and integration of accounting information in digital systems. The purpose of the article is to substantiate methodological approaches to the identification of accounting objects based on the metadata of electronic documents and demonstrate their role in improving the quality of accounting information. The methodological basis of the study is a set of general scientific and special methods: analysis and synthesis to clarify the content and structure of metadata; a systematic approach to establishing relationships between electronic documents and accounting objects; logical generalization for the formation of conclusions and practical recommendations. Methods of comparison and classification were also applied, which allow to isolate key groups of metadata and assess their significance for automated accounting. The results of the study consist in determining the functional groups of metadata and substantiating their role in recognizing the main elements of accounting - assets, liabilities, income and expenses. It is proved that metadata can serve as a stable information basis for automated identification of accounting objects, ensuring consistency, accuracy and timeliness of accounting data. The use of approaches based on metadata increases the efficiency of accounting procedures, strengthens internal control and improves management decisions due to increased transparency and reliability of information in the digital environment. The practical value lies in the possibility of implementing the proposed approaches in digital accounting systems, improving internal control procedures and improving the quality of management decisions.