DIGITALIZATION OF ACCOUNTING AND CONTROL OF EXPORT OPERATIONS IN THE CONDITIONS OF MODERN CHALLENGES

Abstract

The article presents a comprehensive analysis of the digital transformation of accounting and internal control systems related to export operations of enterprises under contemporary challenges, including wartime conditions and global economic volatility. The study examines the limitations of the traditional accounting framework, which relies on retrospective recording of transactions and the use of paper-based documentation. On the basis of the conducted research, the necessity of transitioning to integrated digital information platforms is substantiated. The paper proposes a conceptual model describing the interaction between the internal accounting system of an enterprise (built on ERP platforms) and external digital infrastructures of public authorities, such as customs bodies, tax administration and banking institutions, as well as international business partners through Electronic Data Interchange (EDI). Particular emphasis is placed on the significance of advanced information technologies in the modernization of accounting processes. The research demonstrates that the application of distributed ledger technologies, including blockchain, together with smart contracts, enhances the reliability and protection of data, forms a transparent and immutable audit trail, and enables the automatic generation of accounting records once contractual delivery conditions (for example, Incoterms) are fulfilled. Furthermore, the use of artificial intelligence and Big Data technologies transforms the internal control function from a purely retrospective mechanism into a preventive analytical tool capable of identifying irregularities in pricing and detecting potential currency or customs risks. To facilitate the practical implementation of digital changes, the study proposes a structured step-by-step framework for the transformation of export accounting systems, which includes seven consecutive stages, ranging from the assessment of the enterprise’s digital readiness to the expansion of implemented technological solutions. The findings indicate that digitalization significantly alters the professional role of accountants, shifting their functions toward analytical support and business decision-making. At the same time, the research highlights a number of barriers to implementation, including cybersecurity risks and regulatory inconsistencies related to the international recognition of electronic trust services. Overall, the results confirm that the comprehensive digitalization of accounting and control processes contributes to the improvement of financial management, mitigation of operational risks and strengthening of the competitive position of domestic exporters in global markets.