Organizational and technological advantages and disadvantages of the respondent's electronic account in the process of submitting statistical reporting

Authors

  • Nadiia Antonenko Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance, Accounting and Audit, National Transport University, St. M. Omelyanovicha-Pavlenka, 1, Kyiv, 01010, Ukraine https://orcid.org/0000-0003-1478-6668
  • Tatiana Tkachuk Assistant of the Department of Finance, Accounting and Audit, National Transport University, St. M. Omelyanovicha-Pavlenka, 1, Kyiv, 01010, Ukraine https://orcid.org/0000-0002-0428-7956

DOI:

https://doi.org/10.5281/zenodo.19397435

Keywords:

statistical reporting, respondent's electronic account, electronic reporting, qualified electronic signature, information security, transaction costs

Abstract

Abstract. The article examines the respondent's electronic cabinet as a tool for submitting statistical reports to state statistics bodies in the context of the digitalization of state services, the spread of electronic interaction and increased requirements for the quality of primary data. The purpose of the study is to identify and systematize the advantages and limitations of this service in terms of the process organization of reporting and the reliability of the technological chain, which includes data preparation, form filling, control, signing, transmission, receipt and archiving. The methodological basis is a process approach to describing the life cycle of an electronic report, a comparative analysis of regulatory methods for electronic submission of statistical reporting and a qualitative assessment of the risks of data availability, integrity and confidentiality. It was established that the main advantages of the electronic cabinet are the centralization of the list of forms and the submission calendar, the transparency of the report through the mechanism of the first and second receipts, the availability of an archive, reducing the time spent on communication and confirming the fact of submission, support for a qualified electronic signature, built-in control checks and reproducibility of procedures. At the same time, limitations were identified related to dependence on the performance of signing tools, compatibility of software components, risks of peak loads during critical periods, limited integration with corporate accounting systems, as well as the need to improve error diagnostics and service support. The conclusions emphasize that the efficiency of using the office increases if the respondent's internal procedures are formalized, responsible persons are identified, the roles of signatories are reserved, and reporting is submitted in advance. Further development of the service should be directed towards strengthening the infrastructure, expanding integration capabilities, increasing the stability of work during peak load periods, and improving user support.

Published

2026-03-30

How to Cite

Antonenko, N., & Tkachuk, T. (2026). Organizational and technological advantages and disadvantages of the respondent’s electronic account in the process of submitting statistical reporting. Current Issues of Economic Sciences, (21). https://doi.org/10.5281/zenodo.19397435

Issue

Section

Accounting and taxation