ACCOUNTING OF CLOUD TECHNOLOGIES (СALCULATIONS): THEORETICAL AND METHODOLOGICAL ASPECTS
DOI:
https://doi.org/10.31073/foodresources2025-25-25Keywords:
information technology, cloud technologies (computing), cloud services, intangible assets, accountingAbstract
Subject. Innovative activity is the basis of the development of the national economy and is characterized by technological, information and other innovations. Such innovations must have the correct regulatory and legal regulation and, accordingly, information and accounting support. Therefore, to form an effective information system, business entities are now increasingly using new software products - cloud technologies. They belong to advanced information technologies, having mastered which business entities receive virtual hardware, platforms, services and software via the Internet. Purpose. To investigate the essence of cloud computing, to reveal the advantages and disadvantages of their use and to provide proposals for the methodology for accounting for cloud technologies (computing) by users. Purpose. To investigate the essence of cloud computing, to reveal the advantages and disadvantages of its use and to provide suggestions on the methodology for accounting for cloud technologies (computing) by users. Methods. To substantiate theoretical provisions and clarify the essence of the concept of "cloud technologies", the methods of theoretical generalization, grouping and comparison were used; to identify problems and solve them using accounting for cloud technologies - analysis, synthesis, induction, deduction and modeling. Scope of application of the results.. The scope of application is the professional environment of accountants, auditors, enterprises, public professional associations and higher education institutions.
Downloads
References
Mykhailovyna, S. O., Matros, O. M., Polishchuk, O. M. (2021). «Khmarni» tekhnolohii yak vazhlyvyi aspekt rozvytku systemy bukhhalterskoho obliku i opodatkuvannia. [“Cloud” technologies as an important aspect of the development of the accounting and taxation system]. Efektyvna ekonomika. [Effective Economy]. № 8. http://www.economy.nayka.com.ua/?op=1&z=9153 [in Ukrainian].
Bataiev, S. V., Melnyk, O. S. (2024). Analiz pryntsypiv roboty, perevah ta vyklykiv u vykorystanni khmarnykh tekhnolohii v umovakh sohodennia. [Analysis of the principles of operation, advantages and challenges in using cloud technologies in today's conditions]. Vcheni zapysky TNU imeni V.I. Vernadskoho. Seriia: Tekhnichni nauky. [Scientific notes of the V.I. Vernadsky TNU. Series: Technical Sciences]. Tom 35 (74). № 3. 31–36. https://doi.org/10.32782/2663-5941/2024.3.1/06 [in Ukrainian].
Ma, D., Fisher, R., Nesbit, T. (2021). Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems. Vol. 41. Article 100513.:https://doi.org/10.1016/j.accinf.2021.100513.
Sheveria, Ya. V., Yatsko, M. V., Meliankova, L. V. 2025. Vprovadzhennia khmarnykh tekhnolohii u bukhhalterskyi oblik Ukrainy [Introduction of cloud technologies into accounting in Ukraine]. Aktualni pytannia ekonomichnykh nauk. [Current issues in economic sciences]. (10). https://doi.org/10.5281/zenodo.15302198. [in Ukrainian].
Liubymov, M. O, Kulyk, V. A. (2019). Mozhlyvosti, zahrozy ta perspektyvy vykorystannia «khmarnykh»tekhnolohii v bukhhalterskomu obliku. [Opportunities, threats and prospects for using "cloud" technologies in accounting]. Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli. [Scientific Bulletin of the Poltava University of Economics and Trade]. № 2 (93). 40-46. https://dspace.pdau.edu.ua/items/378b633e-9990-4417-b0c9-92ff717f4600. [in Ukrainian].
Horodyskyi, M. P., Polishchuk, I. R., Yakymtseva, Yu. V. (2021). Metodyka rozrobky ta vykorystannia zasobiv khmarnykh tekhnolohii v obliku. [Methodology for developing and using cloud technology tools in accounting]. Ekonomika upravlinnia ta administruvannia. [Economics of Management and Administration]. № 2 (96). 37–46. https://doi.org/10.26642/jen-2021-2(96)-37-46 [in Ukrainian].
Mizhnarodni standarty bukhhalterskoho obliku. MSFZ 16 “Osnovni zasoby”, MSBO 38 «Nematerialni aktyvy», MSFZ 15 «Dokhid vid dohovoriv z kliientamy». [International Accounting Standards. IFRS 16 “Property, Plant and Equipment”, IAS 38 “Intangible Assets”, IFRS 15 “Revenue from Contracts with Customers”]. http://zakon2.rada.gov.ua/laws/show/929_014 [in Ukrainian].
Zakon Ukrainy «Pro khmarni posluhy». [Law of Ukraine "On Cloud Services"]. https://zakon.rada.gov.ua/laws/show/2075-20#Text. [in Ukrainian].
Volot O. I. (2019). Zastosuvannia khmarnykh tekhnolohii v obliku ta upravlinni pidpryiemstvamy realnoho sektoru ekonomiky.[Application of cloud technologies in accounting and management of enterprises in the real sector of the economy] Zb. nauk. prats. Tsentralnoukrainskoho naukovoho visnyka. Ekonomichni nauky. Kropyvnytskyi: TsNTU. Vyp. [Collected scientific works. Central Ukrainian Scientific Bulletin. Economic Sciences. Kropyvnytskyi: TsNTU]. 2 (35). 190-198. https://economics.kntu.kr.ua/pdf/2(35)/21.pdf [in Ukrainian].
Natsionalni polozhennia (standarty) bukhhalterskoho obliku: NP(S)BO 8 «Nematerialni aktyvy», NP(S)BO 14 «Orenda». [National accounting regulations (standards): NP(S)BU 8 “Intangible assets”, NP(S)BU 14 “Lease”]. https://mof.gov.ua/uk/nacionalni-polozhennja1 [in Ukrainian].
Podatkovyi kodeks Ukrainy. [Tax Code of Ukraine]. https://zakon.rada.gov.ua/laws/show/2755-17#Text [in Ukrainian].
Bratchuk L.M. 2016. Pryntsypy bukhhalterskoho obliku v upravlinni innovatsiinoiu diialnistiu [Accounting principles in innovation management]. Skhidna Yevropa: ekonomika, biznes ta upravlinnia. [Eastern Europe: Economy, Business and Governance]. 5. 316–321 [in Ukrainian].
The NIST Definition of Cloud Computing. https://www.slideshare.net/slideshow/nist-cloud-computing-taxonomy-ua-translation-by-isaca-kyiv/155645303
Downloads
Published
How to Cite
Issue
Section
License
Licensing and Copyright
The collection provides immediate open access, ensuring that the content is freely available to the global community, facilitating a broader exchange of knowledge in accordance with the principles of open science.
By submitting an article to the editors of the collection, authors confirm that the manuscript has not been submitted to other publications and grant the journal the right of first publication in accordance with the terms of the Copyright Transfer Agreement.
Copyright. Authors retain full copyright to their articles without restriction and simultaneously grant the journal a non-exclusive license for publication, distribution, and indexing.
Licensing. The collection publishes articles under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) license.
https://creativecommons.org/licenses/by-nc-nd/4.0/deed.uk
This license permits:
- copying and distributing the material in any medium or format;
- use of the material for educational and research purposes.
- Subject to the following conditions:
- attribution of the author, source, and license link;
- noncommercial use;
- no distribution of modified material (no derivatives).
First Publication Rights. Authors grant the collection “Food Resources” first publication rights, these allowing the collection to distribute the scientific material with attribution of authorship and the original publication in the collection.
Self-Archiving. Authors may upload any version of their articles (preprint, postprint, or published version) to institutional, disciplinary, or personal repositories without embargo, provided they indicate that the article was published in the collection "Food Resources" and include the CC BY-NC-ND license.
ISSN 
ISSN 
