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The Business Terminology of Social Media in the Context of Accountance Objects
Matros O. M., Mykhailovyna S. O., Ratushna O. P.

Matros, Olena M., Mykhailovyna, Svitlana O., and Ratushna, Olga P. (2023) “The Business Terminology of Social Media in the Context of Accountance Objects.” Business Inform 5:153–158.
https://doi.org/10.32983/2222-4459-2023-5-153-158

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.01.339

Abstract:
The aim of the study is to adapt modern business terminology used in social networks (media) to the legislative framework of accounting and taxation. By drawing a parallel between terms in social media and terms (objects) used in accounting and taxation, it became possible to quickly adapt the legislative framework of accounting to the modern language of business. The works of domestic and foreign scholars related to accountance of business in social networks were studied, allowing to understand the identity of this problem both in Ukraine and over the world. As a result of the study, the problems of synchronization of terminology in social networks with accounting objects are allocated. Among the main ones are: differences in interpretation of terms, lack of standardization, limited context of information, rapid change of terminology, and cultural differences. It is determined that in order to successfully solve these problems, it is necessary to maintain clear communication, improve the accountants’ knowledge of digital technologies and relevant terminology in various spheres and spaces (either offline or online). An analysis of business terminology in social media in the context of accounting objects was carried out, which necessitates changes in the legislative framework of Ukraine, including accounting and taxation; the regulatory documents that require mandatory changes have been considered. The proposed changes in regulatory documents, first of all, will avoid many errors in accounting and reduce the time for studying specific accounting objects. This research is important for accountants and accounting and tax professionals because it will help them use social media effectively in the context of accountance and will help improve communication and understanding between different business sectors using different terms and approaches.

Keywords: social networks, digitalization, account, stories, accounting, intangible assets.

Tabl.: 2. Bibl.: 15.

Matros Olena M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, Uman National University of Horticulture (1 Instytutska Str., Uman, Cherkasy region, 20305, Ukraine)
Email: [email protected]
Mykhailovyna Svitlana O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, Uman National University of Horticulture (1 Instytutska Str., Uman, Cherkasy region, 20305, Ukraine)
Email: [email protected]
Ratushna Olga P. – Candidate of Sciences (Economics), Senior Lecturer, Department of Accounting and Taxation, Uman National University of Horticulture (1 Instytutska Str., Uman, Cherkasy region, 20305, Ukraine)
Email: [email protected]

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