ЦИФРОВІЗАЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ ЯК ІНСТРУМЕНТ ЗАБЕЗПЕЧЕННЯ ПРОЗОРОСТІ ФІНАНСОВОЇ ЗВІТНОСТІ В УМОВАХ ЦИФРОВОЇ ТРАНСФОРМАЦІЇ, DIGITALIZATION OF ACCOUNTING AS A TOOL FOR ENSURING THE TRANSPARENCY OF FINANCIAL REPORTING IN THE CONTEXT OF DIGITAL TRANSFORMATION

<jats:p>The relevance of the study is determined by the digital transformation of the economy, the expansion of electronic document management, and the growing requirements for the reliability, transparency, and traceability of financial information. Under these conditions, the transparency of financial reporting increasingly depends on the level of accounting digitalization, the integration of information systems, and the organization of accounting processes. However, practical approaches to improving financial reporting transparency through digital technologies remain insufficiently systematized. The purpose of the article is to investigate the impact of accounting digitalization on the transparency of financial reporting and to substantiate directions for improving accounting support in the context of digital transformation. The study employed the methods of system analysis, comparison, generalization, structural and functional analysis, scientific abstraction, and graphical modeling. The components of accounting digitalization and their influence on accounting organization were investigated. The factors determining financial reporting transparency were systematized, and the application of integrated information systems, robotic process automation, artificial intelligence, business intelligence tools, and digital auditing was analyzed. The study established that the transparency of financial reporting depends primarily on the consistency of information flows, the quality of primary accounting data, the integration of information systems, and the effectiveness of internal control. The main challenges include fragmented information infrastructure, insufficient data integration, cybersecurity risks, and the inconsistency of regulatory support with technological development. The practical significance of the study lies in substantiating directions for improving accounting support through the integration of digital information systems, stronger data governance, enhanced digital internal control, and the implementation of standardized digital reporting formats to increase the transparency, reliability, and informational value of financial reporting.</jats:p>