Development of a methodology for automating financial accounting processes according to the USALI model at hospitality industry enterprises

the purpose of the study is to develop a methodology for automating financial accounting processes within the framework of the USALI model, taking into account the requirements of the digital environment. Methods: analysis and synthesis of theoretical approaches to financial accounting, formalization, abstraction, system analysis, modeling, logical and structural analysis. Findings: a methodology for automating financial accounting based on the USALI model has been developed, which takes into account the industry specifics of digitalization of accounting processes and helps to improve the efficiency of management decisions at hospitality industry enterprises. The features of adapting accounting systems to the requirements of the USALI standard and their integration with existing digital platforms are disclosed. Conclusions: the proposed methodology for automating accounting based on the USALI international standard ensures fully unified financial accounting based on the USALI international standard.

service sector economics, hotel, business processes, financial flow management, management accounting, accounting automation, USALI model, digital platforms