Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Subject: search.filters.subject.digitization

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    The evolution trends of the payment system in the Republic of Moldova
    (CEP USM, 2024-10-24) Luchian, Ivan; Filip, Angela
    The payment system is a complex of mechanisms designed to carry out the clearing and settlement of monetary transactions and other financial transactions. It contains a set of arrangements regarding the satisfaction of obligations assumed by payers and provides for the use of payment instruments. The article aims to analyze the payment systems and it’s evolution trends in the fast changing digitization era.
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    INFORMATION TECHNOLOGIES IN PROFESSIONAL ACCOUNTING AND TAXATION WITHIN THE CONTEXT OF UKRAINE’S ECONOMIC DIGITALIZATION
    (CEP USM, 2023) Yatsko, Maksym; Levkulych, Viktoriia; Sheveria, Yaroslav
    The article substantiates and analyzes the digitalization of the Ukrainian economy in terms of the features of applying and using information technologies in professional activities related to accounting and taxation. The study aims to examine the digitization of professional activities within the domains of organizing accounting processes at enterprises and the workflow of employees in the fields of accounting and taxation, as stipulated by accounting standards. It also explores communication interactions at various levels of enterprise management, the enterprise’s interactions with the external environment, the production of business consulting for entrepreneurial activities in the realms of accounting and taxation, as well as the organization and execution of conventional enterprise business processes, such as supply, production, and sales. In conducting the study, the authors employed both inductive and deductive methods, along with methods of analysis and synthesis. The results obtained during the implementation of this study are expected to have a scientific and practical impact on enhancing and determining the prospects for the digitalization of the Ukrainian economy, specifically in the context of utilizing information technologies in professional activities related to accounting and taxation. The originality of this work lies in the suggestions for implementing the sanctions filter in the professional activities of accounting and taxation, as well as its integration into the official responsibilities of accounting personnel.