Business accounting and information support through the QR- coding system

Authors

  • Iryna Nazarova West Ukrainian National University

DOI:

https://doi.org/10.35774/visnyk2024.01.145

Keywords:

accounting, information technology, automation of accounting, barcode, barcode labeling, QR code, QR encoding, electronic documentation, lectronic document circulation, electronic documents management

Abstract

Introduction. Enhancing the technology of accounting and business management information provision necessitates a review of the fundamental principles of electronic data generation and transmission by information processing systems. Significant importance is attributed to automating the primary recording of accounting information using modern encoding systems. QR encoding is crucial in implementing such tasks.

Purpose. The aim of the article is to determine the prospects of comprehensive QR encoding utilization for electronic data registration regarding the presence and movement of inventory, electronic documentation, and document circulation in establishing relationships with counterparties and in the field of accounting management.

Methods. The study employs methods of scientific abstraction, comparative analysis, bibliographic, statistical, and logical.

Results. Within the research framework, the possibilities of utilizing barcode technology for information exchange needs are explored. The rationale for applying QR encoding technology for business information provision is substantiated, and its advantages and organizational methods are outlined. New avenues for barcode application for accounting purposes are proposed, including the registration of inventory movement, establishment of relationships among economic entities, and document exchange. Possible formats for utilizing QR encoding in electronic documentation and document circulation are presented.

Perspectives. Further research is required for the electronic documentation and document circulation procedure using QR encoding systems and other technologies.

Author Biography

  • Iryna Nazarova, West Ukrainian National University

    PhD (Economcs), Associate Professor,

    Associate Professor of the Department of Accounting and Taxation

References

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Published

2024-05-03

How to Cite

Nazarova, Iryna. “Business Accounting and Information Support through the QR- Coding System”. Herald of Economics, no. 1, May 2024, pp. 145-54, https://doi.org/10.35774/visnyk2024.01.145.

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