Integrating QR Technology into Enterprise Systems: Accounting and Managerial Innovations in E-Document Flow

The digitalization of the economy involves the use of innovative information technologies for data encoding, the newest of which is the QR codes. The advantages of QR coding have been substantiated: the ability to store large arrays of heterogeneous data, ease of use, the possibility of rapid decoding and error correction, as well as integration with corporate information systems. The purpose of the study is to improve the methodology for the comprehensive use of two-dimensional barcode encoding in the form of QR codes for collecting accounting and analytical data and organizing electronic document flow in business relations with counterparties. The feasibility of optimizing electronic document flow based on QR coding as accounting and analytical support for enterprise management has been demonstrated. Two formats for implementing electronic document flow using QR codes have been distinguished: static (linking to a specific file) and dynamic (access to editable information through cloud services). Priority is given to the dynamic format due to its flexibility and integration capabilities in the accounting and analytical support of enterprise management. The methodology for organizing electronic documentation and document flow has been refined, including: setting up a site for document exchange, generating a variable QR code with a URL address, receiving (forming) an order, creating an electronic document, signing the document with electronic identification tools, exporting electronic data in various formats, sending the QR code, scanning the QR code, viewing and processing electronic accounting and analytical information, and information synchronization with specialized software for automating accounting and management. The proposed system contributes to reducing the need for paper documents, protecting confidential information, ensuring continuous access to accounting data, legitimizing documents, and building an electronic business communication environment. At the same time, existing limitations have been indicated: increasing administrative costs, strengthening cyber risks, and the complexity of substantiating advantages for partners. These aspects require further scientific research and improvement of practical approaches to QR coding in accounting.