Institutional support for the integration of the principles of academic integrity into digital systems of accounting, taxation, and economic control and analysis: domestic and international experience

Abstract

In the current conditions of Ukraine's integration into the international economic space, increased requirements for transparency of financial and integrated reporting, as well as the active introduction of digital technologies into accounting and analytical processes, the level of responsibility of accounting, taxation and economic analysis specialists for the reliability and completeness of the reflection of business transactions is significantly increasing. Digitalization increases the transparency and efficiency of accounting and financial information management by accelerating data processing and facilitating control over them. Conditions are created for more effective detection of violations and distortions in reporting against the background of increased visibility of errors and manipulations. As a result, this strengthens the significance of ethical principles of professional activity and significantly limits the possibilities of concealing violations. Therefore, academic integrity is of particular importance as the basis for the formation of professional ethics of future specialists, since it is at the stage of training that the principles of honesty, objectivity and responsibility are laid, which subsequently determine the level of financial transparency. The experience of foreign countries confirms that effective digitalization of accounting is combined with the development of a culture of integrity, which makes it relevant to study the role of academic integrity in the training of specialists in the conditions of digitalization of the economy. Purpose. The purpose of the article is to study the role of academic integrity in the training of specialists in accounting, taxation, and economic analysis, to substantiate its influence on the formation of professional responsibility and financial transparency of business entities, as well as to generalize the experience of foreign countries in this context in the context of the digitalization of the economy. Methods. A combination of general scientific and special methods was used in the research process. In particular, the methods of theoretical generalization and systematization were applied - to reveal the essence of academic and professional integrity; analysis and synthesis - to study the impact of digital technologies on accounting and analytical processes; comparative analysis - to generalize the experience of foreign countries; logical generalization - to establish the relationship between the principles of academic integrity and their manifestation in professional activities; as well as the abstract-logical method - to formulate conclusions and substantiate the theoretical provisions of the study. The study also applied an institutional approach to analyze the regulatory framework and international ethical standards. Results. The results obtained allow us to conclude that ensuring financial transparency in the context of digitalization requires a combination of technological tools with the development of ethical principles of professional activity. The practice of foreign countries demonstrates the expediency of focusing not only on the technical modernization of accounting and analytical processes, but also on the formation of a culture of integrity, supported by the professional community and the educational environment. In this context, increasing the role of academic integrity is considered an important direction for improving the training of specialists capable of ensuring the appropriate level of reliability and openness of financial information. Prospects for further research are related to the development of practical mechanisms for integrating the principles of integrity into professional training and assessing the effectiveness of their impact on the quality of accounting and analytical support for the activities of business entities in the context of digital transformations.