DEVELOPMENT OF A WAREHOUSE ACCOUNTING SYSTEM IN WHOLESALE TRADE ENTERPRISES BASED ON THE TOE METHODOLOGY
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Abstract
The purpose is to establish the theoretical foundation for organising accounting in trade enterprises with consideration of the TOE model, to substantiate the accounting and economic functions of inventories, and to determine the methodological principles for implementing a warehouse accounting system under conditions of digital transformation. Methodology. The study is grounded in systemic and process-oriented approaches, combining theoretical generalisations of scientific principles with a practical analysis of warehouse operations in retail enterprises. The systems approach was applied to conceptualise warehouse management as an integrated, multifunctional system, while the process approach enabled the interdependence of its elements to be described within the framework of management accounting. General methods of analysis and synthesis were employed to generalise scientific principles regarding the role of inventory in business operations. The theoretical foundation of the study is the TOE model, which explains the implementation of innovative warehouse accounting systems through technological, organisational, and environmental contexts, including an assessment of the impact of digital technologies such as automation, robotisation, cloud solutions, and artificial intelligence. Results. The study found that warehouse management in wholesale enterprises plays a strategic role by forming the basis for competitive advantages and economic stability. The use of the TOE model enabled the systematic identification of factors influencing the implementation of innovative solutions in warehouse management and their adaptation to the needs of trading enterprises. The technological context encompasses process automation, the use of cloud platforms, robotic systems, blockchain solutions, and artificial intelligence. The organisational context is determined by staff readiness, management support, and the structural characteristics of the enterprise. The external environment includes competitive pressure, regulatory requirements, and customer expectations. The modernisation of warehouse accounting helps to optimise business processes in several dimensions: time, physical volumes, information, and storage conditions. Practical implications. The proposed approach can be applied by retail enterprises to optimise warehouse processes, reduce the risk of asset loss, and improve the accuracy of accounting data. Its practical significance lies in utilising the TOE model to introduce innovative accounting technologies, thereby enhancing the competitiveness and resilience of enterprises in times of crisis. Value / originality. The originality of this study lies in the combination of an accounting and economic analysis of inventories with a process-based approach to warehouse operations and the application of the TOE model in explaining the digital transformation of accounting. This provides a comprehensive understanding of the role of warehouse management as a strategic tool for the development of retail enterprises, integrating economic, organisational, and technological aspects.
How to Cite
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warehouse accounting, inventories, trading enterprises, digital transformation, TOE methodology, management accounting
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