Using Digital Tools to Update Accounting Systems in Small Businesses
https://doi.org/10.26794/2408-9303-2026-13-3-52-60
Abstract
The objective of this article is to examine the challenges of adapting accounting processes in small businesses to changes in tax legislation and accounting regulations as well as to substantiate the role of digital tools in such adaptation. Proposed solutions. The study provides a comparative assessment of three categories of software products used by small businesses for preparing financial statements in Russia. The methodological framework is based on the principles of system analysis, comparative analysis, and functional approaches. The findings demonstrate that neither cloud-based services, nor, especially, banking ecosystems can fully replace specialised professional accounting software. The latter are suitable exclusively for micro-enterprises with minimal accounting needs, whereas cloud-based solutions fail to ensure the correct preparation of the most labor-intensive element of the new reporting framework — the notes to the financial statements. Practical significance of the study substantiates the conclusion that the digitalisation of accounting and control processes has ceased to be merely an optimisation measure and has become a basic standard for the operational resilience of small businesses. The use of primitive, fragmented accounting methods no longer complies with current regulatory requirements. The findings can be used both by small businesses to select optimal accounting tools and by software developers to improve their functionalities in light of current legislative innovations.
About the Author
N. Cheban
Limited Liability Company EVA GROUP
Russian Federation
Russian Federation
Natalia Cheban — Chief Accountant
Moscow
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Review
For citations:
Cheban N. Using Digital Tools to Update Accounting Systems in Small Businesses. Accounting. Analysis. Auditing. 2026;13(3):52-60. (In Russ.) https://doi.org/10.26794/2408-9303-2026-13-3-52-60
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