Abstract:
The digitalization of reporting is a key driver in modernizing corporate governance, enhancing transparency, comparability, and analytical value of financial and non-financial data. This paper presents a systematic and comparative analysis of international and Ukrainian experiences in digital reporting, examining regulatory and technological frameworks, analytical tools, and practical implementation cases. The study demonstrates that digital reporting formats, integrated into management processes, facilitate data-driven decision-making, increase transparency and controllability of business operations, and improve the utilization of reporting information for strategic planning and managerial decision-making. CZU: 004.78:[657.41/.45:006.44](477); JEL: M41, M49, G30, O33, L86
Description:
HEVLYCH, Larysa and HEVLYCH Ivan. Digitalization of Reporting According to International Standards: Ukrainian Experience and Management Implications. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 82-88. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.09
