Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Organizational and Accounting Basis of Electronic Document Management of Enterprise

Author(s): Svetlana Romanova, Inna Nazarenko, Alvina Oriekhova, Alla Milka, Olena Tsvirko

On the basis of practical experience and processing of scientific sources, groups of problem issues that are encountered by management personnel during the implementation of an electronic document management system in an enterprise, in particular, problems of informativeness, personnel, as well as organizational, psychological, regulatory, financial problems were identified. The solution of some of them with the help of accounting tools is impossible, but we have identified a number of organizational and accounting measures to ensure effective organization of electronic document management. In order to improve the organization of electronic document management in the accounting system, a number of practical measures were outlined. It was proposed to make changes at the state level and at the enterprise level (establishing responsibilities for individuals or a special department for proper organization of electronic document management, the formation of internal regulatory documents, the development of a system of protection against unauthorized access to the database).

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