Methodological and Technological Solutions to Improve the Security of Ukraine's Accounting System During the Hostilities

Ukrainian companies have been threatened by cyberattacks since the country regained its independence in 1991, and with the start of a large-scale invasion in February 2022, this has taken on even greater proportions. In such circumstances, every company must assess the vulnerability of their critical services to cybersecurity incidents and technology failures. These threats may arise from attacks on systems and infrastructure, or they may be the consequences of military action. However, these problems will remain after the hostilities end, so it is necessary to develop measures to reduce their impact, both at the enterprise level and at the macro level (at the level of the region, country, etc.) right now. To achieve this goal, this article carried out a comprehensive analysis of threats in the information space of accounting associated with the start of full-scale hostilities on the territory of Ukraine. The most important threats were identified, and the possibility of using triple-entry for their leveling in Ukrainian accounting, both at the enterprise level and at the country level, was studied. We also analyzed the existing practical solutions for the triple-entry method realization. Based on this analysis, we proposed to use blockchain technology. Blockchain has proven to be a promising, new technology that has many related technologies but requires a lot of research and practical experiments. We also proposed the use of blockchains of two levels—enterprise level and macro level. Also, a scheme for the interaction of two-level blockchains was proposed and the choice of several characteristics of these blockchains was justified. A hierarchical structure of internal blockchain users of an enterprise is proposed, considering the possibility of interaction with an external blockchain at the macro level. In the final chapter, the focus was on the successful integration of the triple-entry method and blockchain solutions into Ukraine's accounting system. The chapter aimed to provide a comprehensive overview of the steps necessary for the successful seamless implementation of the triple-entry method and blockchain in Ukraine's accounting system.