ORGANIZATIONAL PRINCIPLES FOR IMPLEMENTING ELECTRONIC DOCUMENTATION SYSTEMS IN PUBLIC SECTOR ACCOUNTING SUBSYSTEMS

Abstract

Introduction. The digital transformation of public administration necessitates a review of approaches to the formation and use of accounting information, which actualizes the role of electronic document flow in the public sector. In modern conditions, an electronic document ceases to be only a technical data carrier and acquires the value of a system element of a digital accounting infrastructure capable of ensuring the identification, traceability and control of accounting objects. At the same time, the lack of unified methodological approaches to the identification of such objects using the metadata of electronic documents reduces the analytical value of accounting systems and the effectiveness of financial control.

Purpose. The purpose of the study is to scientifically substantiate the methodological and organizational principles of identifying accounting objects in the context of the functioning of electronic document management systems in the public sector.

Materials and methods. The materials of the study were: 1) regulatory legal acts of Ukraine and the EU eIDAS Regulation, which regulate electronic document flow, trust services and accounting in the public sector; 2) scientific works of domestic and foreign authors on the problems of digitalization of accounting, automation of accounting processes and data management. The research process used methods of analysis and synthesis (to study the regulatory framework and scientific approaches), comparison (to compare Ukrainian and European practices), a systems approach and logical modeling (to substantiate the role of metadata and develop proposals for improving accounting principles).

Results. The article proves the feasibility of considering an electronic document as a multidimensional information object that combines the content of a business transaction with a set of structured digital attributes – metadata. It is substantiated that it is metadata that provides unambiguous identification of accounting objects, fixation of time parameters, connection between participants in transactions and integration with financial control information systems. Conceptual directions for improving the methodological principles of accounting are proposed, which include: formalization of the role of an electronic document and its metadata in the identification process, standardization of mandatory metadata, implementation of an event-oriented model of accounting information formation, definition of a single life cycle of an electronic document and strengthening the integration of information systems (EDS, accounting, treasury, tax). The implementation of these measures will contribute to increasing transparency, reliability and analytical capacity of accounting in the public sector.

Discussion. Prospects for further research include the development of detailed industry metadata standards for various types of primary documents, as well as the creation of methods for the practical implementation of an event-based accounting model using artificial intelligence tools for automated control and analysis of financial transactions in a single digital environment of public administration.