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Transformation of Research Methodology in Accounting, Economic Analysis, and Auditing in the Digital Economy Context
Somchenko V. V., Pushkar I. V., Borovikov O. I.

Somchenko, Viktoriia V., Pushkar, Iryna V., and Borovikov, Oleksii I. (2025) “Transformation of Research Methodology in Accounting, Economic Analysis, and Auditing in the Digital Economy Context.” Business Inform 9:78–85.
https://doi.org/10.32983/2222-4459-2025-9-78-85

Section: Research Methodology in Economics

Article is written in Ukrainian
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UDC 001.891:657]:[338:004]

Abstract:
The article is dedicated to examining current trends in the development of research in accountance, economic analysis, and auditing, with an emphasis on the transformation of methodology in the context of digital technologies, global economic changes, and increased regulatory requirements. Special attention is given to the use of innovative tools such as artificial intelligence, big data, blockchain, and automation of auditing processes. These technologies significantly improve the efficiency of accounting procedures, reduce the likelihood of errors, enhance the accuracy of financial forecasts, and provide greater transparency and reliability of financial reporting. The article also explores contemporary interdisciplinary approaches to research in accounting, economic analysis, and auditing, combining methods from financial analytics, economic-mathematical modeling, behavioral sciences, and cybersecurity. The integration of these approaches allows not only improving forecasts of financial stability and enterprise efficiency but also identifying potential risks of fraud and manipulation in financial statements. One of the key trends is the development of forensic auditing, which is used to detect economic crimes and financial manipulations. Special attention is given to the importance of harmonizing international accounting and auditing standards, which contributes to creating a unified information space for companies at the global level. For the further development of research in this field, it is proposed to actively implement digital tools for financial data analysis, strengthen interdisciplinary connections, and enhance educational programs to train highly qualified specialists. The implementation of the proposed measures will improve the quality of scientific research, ensure the efficiency of accountance, economic analysis, and auditing amidst rapid technological changes, and also adapt the accounting system to the contemporary requirements of the digital economy. Thus, the research findings have not only theoretical but also practical significance, as they provide a foundation for enhancing management decisions in both business and the public sector.

Keywords: accountance, audit, digitalization, artificial intelligence, big data, forensic audit, international standards, financial technologies.

Tabl.: 2. Bibl.: 18.

Somchenko Viktoriia V. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting and Taxation, Zaporizhzhia National University (66 Zhukovskoho Str., Zaporіzhzhia, 69600, Ukraine)
Email: [email protected]
Pushkar Iryna V. – Candidate of Sciences (Public Administration), Associate Professor, Professor, Department of Accounting and Taxation, Zaporizhzhia National University (66 Zhukovskoho Str., Zaporіzhzhia, 69600, Ukraine)
Email: [email protected]
Borovikov Oleksii I. – Postgraduate Student, Department of Accounting and Taxation, Zaporizhzhia National University (66 Zhukovskoho Str., Zaporіzhzhia, 69600, Ukraine)
Email: [email protected]

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