Analiza organizacji rachunkowości w małych przedsiębiorstwach w Polsce i Ukrainie: aspekty prawne, technologiczne i ekonomiczne
Analysis of accounting organization in small businesses in Poland and Ukraine: Legal, technological, and economic aspects

Summary/Abstract: Purpose: The main objective of the study is to analyze and compare accounting organization models in small businesses in Poland and Ukraine using various types of software. It is done from an organizational and economic perspective. The study aims to identify the benefits, challenges, and opportunities that business owners encounter when organizing accounting in each country. The methodology/approach: The study uses both quantitative and qualitative methods. The quantitative analysis relies on data collected and processed by the statistical offices of Poland and Ukraine. The qualitative analysis involves reviewing legal frame-works, literature, and internet sources, as well as conducting user surveys. Findings: The study identified approaches to organizing accounting, as well as common and distinct elements in the legal, organizational, and technological aspects of accounting. The results provide a better understanding of the factors that influence the effective implementation and use of different accounting approaches. This information will be helpful for companies planning to implement or update software applications when expanding operations in specific countries. Research limitations/implications: The article contributes further indepth research that documents the challenges in developing and adapting technological solutions in the area of accounting organization in Poland and Ukraine. Originality/value: Ukraine is steadily moving towards integration with the European Economic Area. The article addresses a significant and contemporary topic – the process of organizing accounting activities for companies seeking new markets and trying to integrate with another country.

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