Облікові програмні продукти для організації електронного документообігу та їх роль у забезпеченні контролю захисту інформації
Вантажиться...
Дата
2026
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено роль облікових програмних продуктів у формуванні та розвитку системи електронного
документообігу на підприємстві. Проведено порівняльний аналіз ключових функціональних можливостей сучасного програмного забезпечення, що забезпечує автоматизацію облікових процесів, оптимізацію документообігу, підвищення достовірності даних та ефективність роботи суб’єкта господарювання в цілому. Окрему увагу приділено питанням контролю захисту облікової інформації в умовах цифрового середовища, зокрема механізмам шифрування, регламентації рівнів доступу, ідентифікації та аутентифікації користувачів, а також досягнення безпеки облікових даних на етапі передачі інформації відкритими каналами зв’язку. Узагальнено основні ризики, що виникають під час роботи з електронними документами, та окреслено шляхи їх мінімізації за допомогою сучасних програмних рішень.
The article examines the role of accounting software products in the formation and development of an electronic document management system at an enterprise. Particular attention is paid to the functional capabilities of modern digital solutions that ensure the automation of accounting processes, optimization of document flows, improvement of data accuracy, and enhancement of overall operational efficiency. The study emphasizes that the implementation of specialized accounting software contributes to the transformation of traditional document management into an integrated digital environment that supports timely processing, storage, and retrieval of accounting information. A comparative analysis of leading software products demonstrates their ability to support end-to-end document circulation, reduce manual operations, minimize the risk of errors, and increase the transparency of financial and managerial reporting. An essential component of these systems is the integration of internal control tools that regulate access to accounting data, monitor user activity, and ensure the integrity and reliability of information resources. Such functionality enables enterprises to strengthen their internal control framework and align accounting practices with modern requirements of digital business management. The research identifies that contemporary electronic document management systems include a wide range of information security instruments. Among the most significant are multi-level access control, user authentication procedures, regular data backup, encryption technologies, and automated logging of user actions. The application of these mechanisms significantly reduces the probability of unauthorized access, prevents data loss, and enhances the protection of commercial and accounting information, which is especially relevant under conditions of increasing cyber risks and digital transformation of business processes. It is substantiated that the effective implementation of electronic document management at an enterprise requires a comprehensive organizational and methodological approach. Such an approach involves not only the selection and adaptation of appropriate accounting software but also the development of internal regulations, standardization of document workflows, distribution of responsibility among employees, and continuous professional training of personnel working within the digital accounting environment. The human factor is considered a critical element in ensuring the reliability and security of electronic accounting systems. The use of modern accounting software products contributes to improving the quality of management information, accelerating decision-making processes, optimizing resource utilization, and strengthening the overall information security system of the enterprise. The practical significance of the study lies in the possibility of applying its results to the improvement of accounting policies, the development of effective internal control procedures, and the formation of secure electronic document management systems based on advanced digital technologies.
The article examines the role of accounting software products in the formation and development of an electronic document management system at an enterprise. Particular attention is paid to the functional capabilities of modern digital solutions that ensure the automation of accounting processes, optimization of document flows, improvement of data accuracy, and enhancement of overall operational efficiency. The study emphasizes that the implementation of specialized accounting software contributes to the transformation of traditional document management into an integrated digital environment that supports timely processing, storage, and retrieval of accounting information. A comparative analysis of leading software products demonstrates their ability to support end-to-end document circulation, reduce manual operations, minimize the risk of errors, and increase the transparency of financial and managerial reporting. An essential component of these systems is the integration of internal control tools that regulate access to accounting data, monitor user activity, and ensure the integrity and reliability of information resources. Such functionality enables enterprises to strengthen their internal control framework and align accounting practices with modern requirements of digital business management. The research identifies that contemporary electronic document management systems include a wide range of information security instruments. Among the most significant are multi-level access control, user authentication procedures, regular data backup, encryption technologies, and automated logging of user actions. The application of these mechanisms significantly reduces the probability of unauthorized access, prevents data loss, and enhances the protection of commercial and accounting information, which is especially relevant under conditions of increasing cyber risks and digital transformation of business processes. It is substantiated that the effective implementation of electronic document management at an enterprise requires a comprehensive organizational and methodological approach. Such an approach involves not only the selection and adaptation of appropriate accounting software but also the development of internal regulations, standardization of document workflows, distribution of responsibility among employees, and continuous professional training of personnel working within the digital accounting environment. The human factor is considered a critical element in ensuring the reliability and security of electronic accounting systems. The use of modern accounting software products contributes to improving the quality of management information, accelerating decision-making processes, optimizing resource utilization, and strengthening the overall information security system of the enterprise. The practical significance of the study lies in the possibility of applying its results to the improvement of accounting policies, the development of effective internal control procedures, and the formation of secure electronic document management systems based on advanced digital technologies.
Опис
Ключові слова
електронний документ, система електронного документообігу, облікові програмні продукти, захист інформації в СЕД, безпека облікових даних, electronic document, electronic document management system, accounting software products, information protection in the EDS, security of credentials
Бібліографічний опис
Лопатовський В., Богатчик Л., Помаранська О., Мельничук І. Облікові програмні продукти для організації електронного документообігу та їх роль у забезпеченні контролю захисту інформації // Herald of Khmelnytskyi National University. Economic Sciences. 2026. Vol. 350, No. 1. P. 430-439.