scholarly journals Problems of Electronic Workflow Application in Accounting

Author(s):  
Irina Tikhonova

Information technologies in accounting are widely used inside the company and also when dealing with other companies and regulatory bodies. Switch to paperless workflow in accounting is promising and profitable for all the participants. Whereas analysis of contemporary scientific publications shows absence of basic terms of electronic document management, gaps in legislation, inconsistency of legal definitions. The article considers the evolution of the information accounting systems introduction, the definition and properties of an electronic document are analyzed, the criteria that allow equating a signed electronic document with a document on paper are considered. Factors constraining development of electronic document circulation are generalized.

Author(s):  
Lesia S. Herasymiuk

The information, like human resources, capital, materials and technology, is one of the main resources used by the institution. Due to its increasing significance in today's society of informatization, more attention is paid to the methods of managing document processes based on documenting and documenting technologies, as well as the active use of computer technology and information technologies. Therefore, due to insufficient number of domestic works on the topic, the theory and practice of document management, in particular using the latest information technologies, is an actual and perspective direction of scientific research. The article deals with the concept of «documentation processes management».The urgency of the need of new information technologies implementation into the field of documentation support and their efficiency in administrative work has been highlighted. The objective of the study. To analyze the leading tendencies of introduction of the newest technologies in management of documentation processes in the conditions of information society. The tasks of the study are following: to disclose the content of the concept “document management”; to trace the impact of transition to electronic document management on the effectiveness of working with documents in institutions; to describe the main advantages of electronic document management systems for working with electronic documents. The results of the study confirmed that due to the continuous increase in the number of information the traditional methods of managing of documentation processes become ineffective. In terms of informatization of the society, the innovative information technologies are rapidly developing, which are rapidly being implemented into the field of documentation procedures.


Author(s):  
Tero Paivarinta ◽  
Airi Salminen

A unit of Fortum Service Ltd. operates and maintains the Rauhalahti power plant in Central Finland. In 1996-97, the unit launched a project pursuing coordinated organizationwide electronic document management (EDM). This case follows deliberate and emergent changes related to document management in the organization since the initiation of the project until February 2000. New information technologies were adopted, and responsibilities for continuous improvement of EDM were assigned. The continuous improvement was implemented as an extension of the ISO 9002 quality system earlier adopted for process improvement. The case shows that a shift from the paper-based era towards organizationwide EDM is a comprehensive change both affecting and affected by several components in the organization. EDM development in the organization was part of organization recursive dynamics where the quality system supported both planning for deliberate changes and reacting to emergent changes.


Author(s):  
D.O. Chistilina

The article is devoted to the study of the possibilities of using artificial intellect in criminal proceedings. With the development of information technologies in various fields, the question of system automation is increasingly raised. The possibility of replacing human physical labor is not controversial, but intellectual labor is difficult to automate, as it often contains a creative element. In law, it is possible to use information technologies through the introduction of electronic document management, remote holding of court sessions, etc. However, the issue of automating decision-making remains open, especially in the criminal procedure sphere. The need to take into account the specifics of each criminal case, the individualization of punishment does not allow us to completely replace judges with robots. The implementation of such principles as the independence of judges and the adversarial nature of the parties in criminal proceedings will be difficult. The proof process will need to be reformed, taking into account the ability of the parties to provide proofs in electronic form, which may not be available due to the technical difficulties encountered by the parties and the court. In this case, the decision made by the robot judge will not meet the requirements imposed on such a decision by the law. Excluding the invaluable experience of the judge in sentencing is likely to lead to negative consequences for justice.


2021 ◽  
pp. 4-10
Author(s):  
A. Mazin ◽  
I. Korolev ◽  
V. Nazintsev ◽  
A. Okrachkov ◽  
K. Us

In this article, the subject of research is the sub-process of controlling the assignment of requisites to the electronic document of the process of registration and preparation of completed electronic documents for transfer to archival storage in the electronic document management system. The aim of the research is to develop a method for automatic control of the assignment of details to a completed electronic document. In the course of the study, the requirements of regulatory legal acts of federal executive bodies in the field of office work and archiving were analyzed, in terms of the registration of electronic files and their preparation for transfer to archival storage, scientific publications covering the issues of automation of office work in electronic office systems. A functional model was built for the process of control of registration and preparation for the delivery of electronic files for archival storage using the IDEF 0 methodology in a model for performing the sub-process of assigning details to a completed electronic document of the process of controlling registration and preparation for the delivery of electronic documents using the theory of logic (predicate logic). A method has been developed for automatic control of the assignment of requisites to a completed electronic case, which can be used in the design of advanced electronic document management systems, as well as modernization of existing ones by creating software modules that implement the functions of automatic control of the registration of completed electronic cases. This method makes it possible to increase the efficiency of the process of preparing completed electronic files for transfer to archival storage.


Author(s):  
Tero Paivarinta ◽  
Airi Salminen

A unit of Fortum Service Ltd. operates and maintains the Rauhalahti power plant in Central Finland. In 1996-97, the unit launched a project pursuing coordinated organization-wide electronic document management (EDM). This case follows deliberate and emergent changes related to document management in the organization since the initiation of the project until February 2000. New information technologies were adopted, and responsibilities for continuous improvement of EDM were assigned. The continuous improvement was implemented as an extension of the ISO 9002 quality system earlier adopted for process improvement. The case shows that a shift from the paper-based era towards organization-wide EDM is a comprehensive change both affecting and affected by several components in the organization. EDM development in the organization was part of organization recursive dynamics where the quality system supported both planning for deliberate changes and reacting to emergent changes.


Author(s):  
Tero Päivärinta ◽  
Airi Salminen

A unit of Fortum Service Ltd. operates and maintains the Rauhalahti power plant in Central Finland. In 1996-97, the unit launched a project pursuing coordinated organization-wide electronic document management (EDM). The case follows deliberate and emergent changes related to document management in the organization since the initiation of the project until February 2000. New information technologies were adopted, and responsibilities for continuous improvement of EDM were assigned. The continuous improvement was implemented as an extension of the ISO 9002 quality system earlier adopted for process improvement. The case shows that a shift from the paper-based era towards organization-wide EDM is a comprehensive change both affecting and affected by several components in the organization. EDM development in the organization was part of organization recursive dynamics where the quality system supported both planning for deliberate changes and reacting to emergent changes.


Author(s):  
O. V. Voronova ◽  
V. A. Khareva

This article considers the features of electronic document management at retail trade enterprises of the FMCG-segment. The paper observes the types of document flow at chain companies and examines the process of implementation of electronic document management system. The notions of “electronic document management” and “electronic data interchange” are also distinguished in the article.The paper explores positive changes caused by the introduction of electronic document management and the complexity of its implementation. The study reveals that in the Russian Federation the process of mass introduction of electronic document management in the chain retail companies of the FMCG segment has been ongoing for about ten years, though has reached the highest level of its activity in the last two years. At present day, the major part of chain retail companies in the FMCG-segment has already started to actively work with the Electronic Data Interchange system. Moreover, in recent years the number of partner-enterprises that join this system has been steadily increasing.The results of the study show that introduction of electronic document management in chain companies of the FMCG-segment allows to reduce the time spent for processing documents and to track all stages of the core business processes more effectively. It also ensures information security, improves staff discipline and the quality of service, which in its turn significantly improves management efficiency of the company in general.


2017 ◽  
Vol 30 (1) ◽  
pp. 25-29
Author(s):  
E. V. Dokukina ◽  
V. G. Aleksakhina

Electronic document management in Russia gradually enters into the sphere of factoring, when all the documents are designed not on paper, but in a special high-tech system in electronic form. Pros and cons, as well as the nature of the electronic document in the field of factoring are considered in the article.


2021 ◽  
Vol 27 (12) ◽  
pp. 963-970
Author(s):  
S. A. Zhutyaeva ◽  
T. A. Lysova

Aim. The presented study aims to determine the role and place of electronic document management in the corporate system of Russian enterprises, outlining the prospects for its development.Tasks. The authors examine the legislative acts of the Russian Federation on the prospects for the implementation of electronic document management; assess the impact of the pandemic on the digitalization of document management; analyze the business costs of paper document management; identify the advantages of using electronic document management and promising technologies in document processing.Methods. This study uses theoretical and empirical research methods. The dialectic method is used to determine the role, significance, and legal status of electronic document management. Through a logical approach, the essence of such concepts as 'electronic document' and 'electronic document management' is identified.Results. The study presents directions for the development of electronic document management using blockchain technology, which will improve workflows by processing, sorting, exchanging data and documents protected from unauthorized access, and artificial intelligence, which can help organizations process documents faster by simplifying operational procedures. Obstacles that prevent companies from actively using electronic document management are identified. These include additional investment, time costs, and reorganization of management. The volume of innovative services is analyzed by the type of economic activity, and the costs of creating, storing, and processing paper documents are considered.Conclusions. Recent trends in legislation indicate the government's firm commitment to the speedy introduction of electronic document management in Russia. Its use frees up a lot of resources, including time, labor, and finances. The 2020 pandemic has emphasized the importance of digitalizing business processes to ensure their continuity in unforeseen situations. Integrated into the automation of work processes, blockchain technology will ensure the protection of information from unauthorized tampering. Artificial intelligence will open up new opportunities for processing electronic documents.


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