The Digital Economy in the Context of Digital Transformation and Their Impact on the Electronification of Accounting Processes in the Slovak Republic

Q2 Economics, Econometrics and Finance

Agris On-line Papers in Economics and Informatics Pub Date : 2022-12-30 DOI:10.7160/aol.2022.140405

I. Košovská, M. Hallová, I. Váryová, E. Silerova, K. Hennyeyová, Petr Cihelka

{"title":"The Digital Economy in the Context of Digital Transformation and Their Impact on the Electronification of Accounting Processes in the Slovak Republic","authors":"I. Košovská, M. Hallová, I. Váryová, E. Silerova, K. Hennyeyová, Petr Cihelka","doi":"10.7160/aol.2022.140405","DOIUrl":null,"url":null,"abstract":"As a result of the explosive growth of scientific knowledge and the rapid development of ICT, the world economy is undergoing crucial global changes, which are the most significant since the industrial revolution. Digitization represents the most important element of the fourth industrial revolution, enabling the connection of technology and people. The digital economy is related to the rapid onset and penetration of information and communication technologies into all areas of human activity, which also requires new perspectives on the factors affecting the development and success of the economy. We digitize information and data, digitize the processes and systems that make up the functioning of the company, and digitally transform the company and its strategy. The main task of article is to determine the digital economy in the context of digital transformation and their impact on the electronification of accounting processes in the Slovak Republic. The article defines the progress and level of development of Europe's digital competitiveness in individual EU member states using the Digital Economy and Society Index (DESI). The position of Slovakia and the EU is compared for the period from 2018 to 2022. Slovakia needs to create conditions for the gradual digital transformation of all sectors of the economy. Digitization is also coming to the accounting. The article also describes how the approved amendment to the Act on Accounting as of January 1, 2022 creates space for streamlining the processing and archiving of accounting records. The current change in the amendment to the Act on Accounting thus offers completely new opportunities for working with corporate accounting in relation to internal processes in the company, but also in relation to financial administration or tax authorities. All entities, this also applies to agricultural entities keeping the double entry accounting, are obliged to follow the Act No. 431/2002 Coll. on Accounting as amended.","PeriodicalId":38587,"journal":{"name":"Agris On-line Papers in Economics and Informatics","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Agris On-line Papers in Economics and Informatics","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.7160/aol.2022.140405","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}

引用次数: 1

Abstract

As a result of the explosive growth of scientific knowledge and the rapid development of ICT, the world economy is undergoing crucial global changes, which are the most significant since the industrial revolution. Digitization represents the most important element of the fourth industrial revolution, enabling the connection of technology and people. The digital economy is related to the rapid onset and penetration of information and communication technologies into all areas of human activity, which also requires new perspectives on the factors affecting the development and success of the economy. We digitize information and data, digitize the processes and systems that make up the functioning of the company, and digitally transform the company and its strategy. The main task of article is to determine the digital economy in the context of digital transformation and their impact on the electronification of accounting processes in the Slovak Republic. The article defines the progress and level of development of Europe's digital competitiveness in individual EU member states using the Digital Economy and Society Index (DESI). The position of Slovakia and the EU is compared for the period from 2018 to 2022. Slovakia needs to create conditions for the gradual digital transformation of all sectors of the economy. Digitization is also coming to the accounting. The article also describes how the approved amendment to the Act on Accounting as of January 1, 2022 creates space for streamlining the processing and archiving of accounting records. The current change in the amendment to the Act on Accounting thus offers completely new opportunities for working with corporate accounting in relation to internal processes in the company, but also in relation to financial administration or tax authorities. All entities, this also applies to agricultural entities keeping the double entry accounting, are obliged to follow the Act No. 431/2002 Coll. on Accounting as amended.

查看原文本刊更多论文

数字化转型背景下的数字经济及其对斯洛伐克共和国会计流程电子化的影响

由于科学知识的爆炸性增长和信息通信技术的快速发展，世界经济正在经历自工业革命以来最重大的全球性变化。数字化是第四次工业革命最重要的元素，它使技术和人联系在一起。数字经济与信息和通信技术迅速发展并渗透到人类活动的各个领域有关，这也要求对影响经济发展和成功的因素有新的看法。我们将信息和数据数字化，将构成公司运作的流程和系统数字化，并对公司及其战略进行数字化转型。文章的主要任务是确定数字转型背景下的数字经济及其对斯洛伐克共和国会计流程电子化的影响。本文使用数字经济与社会指数(DESI)定义了欧盟各成员国的欧洲数字竞争力的进展和发展水平。斯洛伐克和欧盟在2018年至2022年期间的地位进行了比较。斯洛伐克需要为所有经济部门的逐步数字化转型创造条件。数字化也进入了会计领域。本文还描述了从2022年1月1日起批准的《会计法》修正案如何为简化会计记录的处理和存档创造了空间。因此，《会计法》修正案的当前变化为与公司内部流程有关的企业会计工作提供了全新的机会，也为与财务管理或税务机关有关的企业会计工作提供了全新的机会。所有实体，这也适用于采用复式记账法的农业实体，都有义务遵守第431/2002 Coll号法案。关于经修订的会计。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Agris On-line Papers in Economics and Informatics Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)

CiteScore

2.20

自引率

0.00%

发文量

期刊介绍： The international journal AGRIS on-line Papers in Economics and Informatics is a scholarly open access, blind peer-reviewed by two reviewers, interdisciplinary, and fully refereed scientific journal. The journal is published quarterly on March 30, June 30, September 30 and December 30 of the current year by the Faculty of Economics and Management, Czech University of Life Sciences Prague. AGRIS on-line Papers in Economics and Informatics covers all areas of agriculture and rural development: -agricultural economics -agribusiness -agricultural policy and finance -agricultural management -agriculture''s contribution to rural development -information and communication technologies -information and database systems -e-business and internet marketing -ICT in environment -GIS, spatial analysis and landscape planning The journal provides a leading forum for an interaction and research on the above-mentioned topics of interest. The journal serves as a valuable resource for academics, policy makers and managers seeking up-to-date research on all areas of the subject. The journal prefers scientific papers by international teams of authors who deal with problems concerning the focus of our journal in the world-wide scope with relation to Europe.