Integration trends in the development of e-commerce: accounting and control aspect
DOI:
https://doi.org/10.35774/visnyk2025.03.150Keywords:
accounting, control, e-commerce, e-business, integration trends, information technologiesAbstract
Introduction. Under modern conditions of digitalization, the development of computer- communication technologies significantly influenced the transformation of e-commerce formats and the enhancement of consumer interaction tools. E-business, driven by innovative technologies, focuses on maximizing customer satisfaction while also supporting the implementation of new informational priorities for a broad range of stakeholders.
Purpose. The article aims to identify integration trends in the development of e-commerce in the context of improving accounting and control under the influence of innovative information processing technologies.
Results. Integration trends in e-commerce development have been analyzed and systematized, based on the application of innovative computer-communication technologies such as artificial intelligence, fintech solutions, chatbots, social media, cloud services, virtual and augmented reality, and blockchain. The comprehensive application of these technologies contributes to the transformation of e-business, particularly in accounting and control. Key directions of this transformation include customer-centricity, payment gateway integration, the development of social commerce, commerce as a cloud service, globalization of trade, implementation of commercial activity within metaverses, use of cryptocurrencies, and strengthening of cybersecurity. Integration of multiple information- processing technologies creates a synergistic effect that ensures qualitative improvement of accounting and control for effective management of commercial and settlement operations in e-commerce enterprises.
Prospects. The integration of modern information-processing technologies into e-commerce positions accounting and control as a foundation for unifying financial, product, and logistics flows into a single commercial cycle that meets both consumer and informational interests of society. Further research is required to explore the interconnection between settlement, trade, and logistics processes in the context of their accounting and control, which will define the focus of future scientific inquiry.
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