Redirigiendo al acceso original de articulo en 20 segundos...
ARTÍCULO
TITULO

THE ECONOMIC SUBSTANCE OF ACCOUNTING FOR FINANCIAL INVESTMENT AND THE PROSPECT OF USING ?BLOCKCHAIN? TO CONTROL INVESTMENT ACTIVITY IN UKRAINE

Alina Lytvynenko    
Yevgen Dorokhov    

Resumen

The subject matter of the research is the financial investment and the application of innovative technologies to improve accounting in the context of investment management as one of the most important components of economic development. The goal is to study the methodology of reflecting financial investments of domestic enterprises. The objectives are to improve accounting of financial investments in the enterprise, to research the development prospects of accounting by introducing innovative technologies through the disclosure of theoretical aspects of research and the estimation of practical aspects of the study, the possibility of using the technology of blockchain in Ukraine to improve the financial reporting taking into account the experience of international partners (foreign countries). The methods used are system analysis and structural analysis. The following results are obtained. The state of investment accounting was analyzed and the prospects of using blockchain technology for improving auditing efficiency, increasing the transparency of financial investments and for counteracting corruption were found. Conclusions. During the analysis of the cause and effect relations of using innovative technologies in accounting, the immaturity of the existing accounting methodology was shown; this immaturity specifies incompleteness, the decline in the adequacy of accounting data in accordance with the realities of investment processes and the development of the industry as a whole. The use of blockchain technology enables restructuring the processes of accounting and their automation and increases the level of transparency of information disclosure by enterprises. Using blockchain for auditing becomes a unique solution as auditing affects all industries and is the foundation that helps global financial markets gain investor confidence. Taking into account the economic problems of Ukraine, the use of blockchain technology will help solve the problems of corruption and capital legalization. Relevant actions will improve the investment climate of Ukraine in the long run.

 Artículos similares

       
 
Andreas N. Angelakis, George Tchobanoglous, Andrea G. Capodaglio and Vasileios A. Tzanakakis    
According to FAO, water scarcity is now affecting all five continents and is expected to intensify in the coming years as the water demands of the growing population increase and the impacts of climate variability become more pronounced. The existing une... ver más
Revista: Water

 
Yusuke Hoshino and Takashi Hirao    
Artificial intelligence (AI) has become popular worldwide after technological breakthroughs in the early 2010s. Accordingly, many organizations and individuals have been using AI for various applications. Previous research has been dominated by case stud... ver más

 
Mustafa Erkan Turan and Tulin Cetin    
Sewer systems are a component of city infrastructure that requires large investment in construction and operation. Metaheuristic optimization methods have been used to solve sewer optimization problems. The aim of this study is to investigate the effects... ver más
Revista: Water

 
Jian Jiao, Zihong Yang, Boyang Shi, Thomas Dogot, Hossein Azadi, Ke Xu and Changbin Yin    
Exploring the construction of effective payment mechanisms for rural residents could break the dilemma of the value of a single investment by the government in environmental governance and promote the process of sustainable rural domestic sewage treatmen... ver más
Revista: Water

 
Ying Wang, Yahan Shi, Xiaofeng Xu and Yunjie Zhu    
With the continuous advancement of the economy, the issues of resource scarcity and environmental damage are becoming increasingly severe. For example, in terms of water resources, the problems of environmental pollution and ecological imbalance in the w... ver más
Revista: Water