Information Technologies for Smart Construction: Accounting and Control Aspect

Anton Lupiichuk and Oleg Shevchuk
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Anton Lupiichuk: West Ukrainian National University, Ternopil, Ukraine
Oleg Shevchuk: West Ukrainian National University, Ternopil, Ukraine

Oblik i finansi, 2025, issue 3, 51-57

Abstract: The formation of a digital economy in the construction sector is based on the mass introduction of information technologies for accounting and control. The complex application of such technologies provides a profound digital transformation of the information environment, while fragmentary digitalization does not allow achieving a qualitatively new level of development on the principles of smart construction. The article aims to clarify the methodical and organizational foundations of accounting and control of construction companies based on the disclosure of modern information technologies, using the principles of smart construction as a basis. An analysis of scientific publications on the topic of the study was carried out, and an abstract-graphic method was used to build a multi-level pyramid of the scientific environment, reflecting the influence of information technologies on the digitalization of accounting and control in construction. Using analysis and synthesis, as well as inductive and deductive methods, the authors identified the most promising information technologies at the highest meta-level of the scientific field, aimed at improving the information support of management, which forms the concept of smart construction. The study results show that information technologies that form the basis of the concept of smart construction are represented by three functional groups: primary data collection, information environment formation, and information interpretation. The following innovative technologies are used in the field of accounting and control of construction activities: aerovisual monitoring – to control material consumption and the presence of workers; global positioning – to track the movement of equipment; geographic information systems – to manage earthworks; Internet of Things – to control resource consumption; 3D printing – to parameterize production costs. In turn, blockchain and cloud services increase the efficiency of organizing accounting and control processes, and BIM design and virtual and augmented reality technologies contribute to the optimization of construction management. The integrated use of these technologies provides digitalized accounting and control, forming the conceptual basis of smart construction as a digital economy component.

Keywords: accounting; control; accounting digitalization; information technologies; smart construction; construction enterprises (search for similar items in EconPapers)
JEL-codes: L74 M21 M41 M42 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2025:i:3:p:51-57

DOI: 10.33146/2518-1181-2025-3(109)-51-57

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