Home  Journals  International Accounting  11(533) - 2025 November

Improving the documentation of economic activities and record-keeping at agricultural organizations

Received: 16 July 2025

Accepted: 31 October 2025

Available online: 18 November 2025

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 55-70

https://doi.org/10.24891/hlsnoe

Subject. This article deals with the issues related to the documentary recording of economic activities and document flow at agricultural organizations.
Objectives. The article aims to develop scientifically grounded recommendations for improving the documentation of economic activities, standardized forms of primary documents, and document flow at agricultural organizations.
Methods. For the study, we used a dialectical approach, observation, analysis, and synthesis.
Results. The article finds that in most agricultural organizations, the documentation of economic transactions is characterized by the lack of a unified system of standardization and unification of document forms. The article presents the author-developed recommendations for improving the documentation of economic activities in the context of the transition to digitalization.
Conclusions and Relevance. In the context of economic digitalization and the development of electronic document management technologies, it becomes relevant not only to simplify and automate accounting, but also to enhance the analytical component, ensure information security, and comply with modern accounting standards. The implementation of the proposed measures will improve the efficiency of document processing, reduce the likelihood of errors and abuses, accelerate data handling, and enhance the quality of managerial decisions. The results of the study can be used in the practical activities of agricultural enterprises. The proposed measures can help improve the efficiency and quality of management information support, and accelerate the receipt of reliable and timely information for making managerial decisions.

Keywords: accounting events, digitalization, electronic document management, electronic signature, document information details

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