Oksana Onyshchenko

Kremenchuk Mykhailo Ostrohradskyi National University

Papers

Total Citations

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About

Oksana Onyshchenko is a researcher specializing in the intersection of digital transformation and accounting systems, with a particular focus on the implications of Industry 4.0 for modern financial management and reporting practices. Her work critically examines how emerging digital technologies — including automation, artificial intelligence, and data analytics — are reshaping the accounting profession and the broader enterprise management landscape. Onyshchenko's most notable contribution, "Industry 4.0 and Accounting: Directions, Challenges, and Opportunities" (2022), has garnered 25 citations, establishing her as a recognized voice in this rapidly evolving field. In this work, she systematically identifies the key directions, challenges, and opportunities that accounting systems face as organizations increasingly adopt innovative digital solutions. Complementing this, her theoretical companion paper provides a rigorous literature-based analysis of Industry 4.0's impact on accounting, mapping existing knowledge and identifying critical gaps for future research. Her scholarship is particularly valuable for students and practitioners seeking to understand how the Fourth Industrial Revolution is not merely a technological phenomenon but a fundamental force redefining financial information systems, managerial decision-making, and professional accounting practice. Onyshchenko's research serves as an important foundation for the growing dialogue between digital innovation and accounting scholarship.