RETHINKING ACCOUNTING SYSTEMS IN UKRAINIAN TRADE: THE PATH TO AUTONOMY AND SECURITY

Abstract

This article elucidates the importance of ensuring autonomy and independence of accounting systems in Ukraine, with a special focus on technological and innovative aspects that meet modern requirements for security, flexibility, and efficiency. In the context of increasing political and economic risks associated with the use of software products, particularly «1C» as an example, the article underscores the necessity of developing and implementing autonomous accounting systems. These systems can provide Ukrainian enterprises with the necessary level of independence from external software suppliers. The goal of the article is not only to highlight existing challenges but also to review potential technological solutions that can assist Ukrainian companies in transitioning to more reliable and flexible accounting systems. Methodology. This includes considering cloud solutions, open-source software, and other innovative approaches that ensure a high level of adaptation to the specific needs of businesses. It's important to realize that such solutions can significantly simplify data management processes and optimize work procedures, making businesses more competitive in the market. Moreover, adapting to modern technologies opens up new opportunities for integration with global economic systems, enhancing the efficiency and transparency of business operations. Scientific novelty. This article discusses the key technical challenges associated with moving away from outdated systems to modern accounting solutions, specifically integration, scalability, security requirements, and migration costs. The emphasis is placed on the need to examine potential issues that companies face when changing software, based on interviews with experts and analysis of various organizations' experiences. Conclusions. The article aims to provide readers with a deep understanding of how the ability to independently choose and control accounting systems can contribute to the growth and development of Ukrainian enterprises in the complex conditions of the modern economic and political environment.