scholarly journals Electronic Document Management System as an IT tool for processing accounting e-documents in Polish local government

2021 ◽  
Vol 45 (1) ◽  
pp. 112-134
Author(s):  
Cyryl Kotyla
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Document Management ◽  
Electronic Document ◽  
Member States ◽  
Docu Ments ◽  
Eu Member States ◽  
Work Related ◽  
Electronic Document Management ◽  
Accounting Software

Purpose: This paper explores the level of use of Electronic Document Management Sys-tems (EDMSs) to process electronic accounting documents in local government in Poland, as well as the kind of basic activities related to electronic accounting documents that are supported in EDMSs. Registering electronic accounting documents in an EDMS is a vital step towards e-accounting because the automation of the processes related to registering accounting documents in accounting software is possible only when the accounting docu-ments are electronic, i.e. in the form of a structured XML file. Methodology/approach: Survey research was conducted among local government units (LGUs) in Poland to examine whether they use EDMSs to support accounting work related to the handling of electronic accounting documents. One thousand, five hundred and forty-nine units were examined, which is approx. 57% of the total population. The study is qualitative in nature. Findings: The results showed that the Polish local government is poorly prepared to regis-ter electronic accounting documents in EDMSs. Of the 1,594 units examined, 1,058 use an EDMS and 536 have not yet implemented one, which means that these LGUs are not at all prepared for electronic communication, including registration of electronic accounting doc-uments. Of those units already using an EDMS (1058), 685 use it to register electronic accounting documents, while 373 do not use it for this purpose. Research limitations/implications: The limitation of the study is that despite the rela-tively large number of LGUs surveyed, the qualitative study does not allow for the general-isation of the results for the entire population. Practical implications: The study will be of interest to all those who plan to automate accounting processes based on loading metadata to the accounting software directly from electronic accounting documents in the form of XML files. Even though the empirical study covered only Polish LGUs, the issues related to IT applications used to develop e-accounting documents will also be of interest to local governments of other EU Member States, as the regu-lations and principles mentioned in the study have entered into force in all Member States. Originality/value: The originality of the study lies in the fact that e-accounting, e-documents, and e-signature are relatively young phenomena, so this study may be one of the voices in the future discussion on this topic. The originality and value of the study lie in the attempt to approximate the degree of current EDMS use to process electronic accounting docu-ments in local governments and the plans for implementing an EDMS in those local gov-ernments that do not yet use one in their activities. This will allow us to predict and assess the state of development of Accounting Information Systems (AIS).

scholarly journals RIGHT OF MUNICIPAL PROPERTY IN THE STATES OF THE EUROPEAN UNION: THE ISSUES OF CONSTITUTIONAL AND LEGAL REGULATION

2020 ◽  
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Good Governance ◽  
Legal Regulation ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Communal Property ◽  
The Right ◽  
The Eu

The article deals with the constitutional and legal regulation of the right of municipal property in member countries of the EU. It is noted that the constitutions of the Member States mostly ignore the concept of ownership of local self-government. At the same time, the constitutions reinforce the issue of material and financial basis. As a rule, the translation from the languages ​​of the member countries of the EU into English uses the notion of «municipal property», «local government property» or «public property». In the constitutions of the member countries of the EU, the principle of financial and financial autonomy, guarantees of local self-government are found. The legal basis of municipal property rights is also determined by the local government law, and sometimes by a municipal property law and local acts. The municipal property laws set out the basic principles of municipal property management. It is noted that the management is in the interest of the population of the municipality and with the care of «good governance». It is stated that the existence of a special law on the property of local self-government does not solve all issues of systematization of legislation in this area. It is summarized that in the study of the conceptual apparatus in the sphere of municipal (communal) property, the essence of this right is of fundamental importance. In the legislation of these countries there are both concepts: «municipal» and «communal property». These concepts should be regarded as synonymous and for the convenience of designating this form of ownership in the EU Member States, it is permissible to apply the concept of «municipal property». Examples of application of both concepts in constitutional legal acts are given. The article concludes that, regardless of the subject of the right of municipal property, democratic states provide guarantees for the management of municipal property for the benefit of the community; attention is paid to objects that are in permanent exploitation by residents of communes. The author note the direct link between the powers of local governments, the interests and needs of the community and municipal property. Functional delineation of municipal property by local governments influences the decision to acquire, multiply and dispose of them. Local government real estate management in these countries draws attention to the object of management, goals and main purpose, basic decision-making principles, etc.

scholarly journals THE INFORMATION SUPPORT OF TAX AUTHORITIES AT THE STATE AND TERRITORIAL LEVELS

2021 ◽  
Author(s):  
Fedir Tkachyk
Keyword(s):  
Local Governments ◽  
Personal Information ◽  
General Information ◽  
The State ◽  
Document Management ◽  
Information Support ◽  
Electronic Document ◽  
Sources Of Information ◽  
Electronic Document Management ◽  
State Tax

The urgency of this problem is that in Ukraine the issue of digitalization of information support of the fiscal space becomes widespread when the country is faced with the problem of lack of funds in the budget to perform its functions. The article highlights the relevance of information and analytical support for the functioning of tax authorities in Ukraine at different levels of government. Considerable attention is paid to the processes of digitalization of tax services and the prospects of their monitoring are substantiated. The role and specific features of the information potential of tax administrations of foreign countries are studied. The essential and institutional determinants of information support of the activity of tax bodies at the state and territorial levels are determined. The main sources of information support of tax authorities at the state and regional levels are grouped. It has been established that the practice of collecting financial information from the resources of information portals and social networks has recently become popular, but this aspect requires thorough monitoring and verification, as well as anticipation of probable risks. It is proved that an important element for the study is electronic document management as an object of activity of the State Tax Service of Ukraine. In modern conditions, the interests of stakeholders are growing in terms of efficiency, convenience and clarity of the information received, and on the part of the state and its tax authorities – timely and comprehensive information to taxpayers. The main sources of information support of tax authorities in Ukraine and Germany are systematized. Emphasis is placed on the need to develop electronic document management at all stages of the budget and tax process. Diagnosis of the possibilities of the electronic office of the taxpayer in terms of modular components (general information, personal information and information monitoring modular blocks) is conducted. The features of electronic tax information of local governments. The socio-economic and fiscal effects of increasing (innovation) of information State Tax Service of Ukraine are determinate.

ANALYTICAL JUSTIFICATION OF THE CHOICE OF SOLUTIONS FOR THE INTRODUCTION OF ELECTRONIC DOCUMENT MANAGEMENT SYSTEMS

2021 ◽  
Vol 3 (11) ◽  
pp. 139-146
Author(s):  
Dmitry A. Gusev ◽  
Keyword(s):  
Management System ◽  
Production Efficiency ◽  
Document Management ◽  
Electronic Document ◽  
Practical Result ◽  
Docu Ments ◽  
Document Management System ◽  
Electronic Document Management ◽  
Expected Benefits ◽  
Time Required

An important practical result of the proposed prospective electronic document management system should be the expected benefits for the transport industry in the direction of increasing its production efficiency through the introduction of such a system. It should be noted that the documentation support of man-agement is one of those categories of management activities that are only partially amenable to accurate estimates. Many aspects of document management can have a qualitative impact on the results of the com-pany's activities, which causes uncertainty in the choice of methods for evaluating the effectiveness of such innovations. If at the first stages of the introduction of electronic documents, their advantages over paper documents had an unambiguous quantitative dimension (for example, a reduction in the time required to carry out various operations with documents, a reduction in the cost of paper and consumables for printing docu-ments, etc.), then at the current stage, when the electronic document management system has become a fa-miliar phenomenon, the advantages of its implementation have mainly a qualitative dimension - an increase in intra-organizational efficiency.

Electronic document management in chain companies of the FMCG-segment

2019 ◽  
pp. 46-51
Author(s):  
O. V. Voronova ◽  
V. A. Khareva
Keyword(s):  
Business Processes ◽  
Electronic Data Interchange ◽  
Retail Trade ◽  
Document Management ◽  
Electronic Document ◽  
Electronic Data ◽  
Document Management System ◽  
Electronic Document Management ◽  
Data Interchange ◽  
Chain Retail

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.

Electronic factoring: features and new opportunities

2017 ◽  
Vol 30 (1) ◽  
pp. 25-29
Author(s):  
E. V. Dokukina ◽  
V. G. Aleksakhina
Keyword(s):  
Document Management ◽  
High Tech ◽  
Electronic Document ◽  
Electronic Form ◽  
Electronic Document Management ◽  
Pros And Cons

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.

Trends in the Development of Electronic Document Management: Prospects, Problems, Opportunities

2021 ◽  
Vol 27 (12) ◽  
pp. 963-970
Author(s):  
S. A. Zhutyaeva ◽  
T. A. Lysova
Keyword(s):  
Artificial Intelligence ◽  
Legal Status ◽  
Business Processes ◽  
Document Management ◽  
Electronic Document ◽  
Work Processes ◽  
Blockchain Technology ◽  
Electronic Document Management ◽  
Corporate System ◽  
The Impact

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.

scholarly journals THE TRENDS OF INTRODUCTION OF NEW TECHNOLOGIES INTO DOCUMENTATION PROCESS MANAGEMENT IN TERMS OF SOCIETY INFORMATION

2016 ◽  
Author(s):  
Lesia S. Herasymiuk
Keyword(s):  
Information Technologies ◽  
Process Management ◽  
New Technologies ◽  
Theory And Practice ◽  
Document Management ◽  
Electronic Document ◽  
Continuous Increase ◽  
Electronic Document Management ◽  
New Information ◽  
The Impact

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.

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