Yaroslav Izmaylov, Iryna Yegorova, Evalds Viskers


The aim of the research is to identify the directions of accounting and economic analysis in the context of globalization and electronic data processing. The role of accounting and economic analysis in managing sustainable development of the national economy and economic entities is determined. The theoretical and methodological design of improved systems of accounting and economic analysis of  enterprises’ economic activity including expanded and updated functions, tasks and principles in accordance with current conditions of digitalization and globalization of public relations is presented. It allows creating appropriate organizational and methodological provision of accounting and analytical support of managing enterprises’ activity to increase reliability and relevance of accounting information. The authors prove that  improved components of the accounting and economic analysis system of enterprises’ economic activity in the conditions of digitalization and globalization of economic relations will enhance application of  accounting techniques, procedures, methodological support, management and internal control.



accounting; digitalization; economic analysis; globalization; information

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