Abstract
Abstract. Modern conditions of growing cyber threats caused by the hybrid conflicts around the world and looming biological threat of the COVID-19 pandemic necessitate the introduction of biometric authentication of employees, leading to the transformation in the methodology and organization of accounting at enterprises. The procedure for accounting and control of time worked and wages of the employees is the first to undergo changes due to the forcibly limited access of employees to the enterprise data and premises, which determines the topicality and aims of this research. The aim of the article is to investigate the prospects for monitoring the working time and movement of employees on the premises (facilities) of the enterprise with the use of biometric technology in order to develop the methodology of automation of the accounting of payments made to employees and to ensure the cybersecurity of economic entities. The prospects of using an automated employee checkpoint system based on biometrics for the purposes of accounting and control are explored. The paper improves the methodology of accounting and control over the working time and wages of employees based on the automated employee authentication system using data on the time spent on premises and performance of job functions. Recommendations are made on ensuring biological and cyber security of enterprises in terms of categorizing the enterprise premises and equipment according to their functions and level of access to information and material flows. The research examines the prospects of accounting for the employee costs, as well as accurate distribution of overhead and other costs based on data of the biometric employee authentication system. It is advised to conduct further research into the peculiarities of methodology and organization of accounting under conditions of distance and isolated job performance by accounting employees, as it raises the requirements to cybersecurity of enterprises. Keywords: accounting, working time, wages (salary), biometrics, employee authentication, automation of accounting and control, cybersecurity, COVID-19. JEL Classification M41, M49 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 18.
Highlights
Business entities often use a checkpoint system to allow employees to enter the premises
The topic, aim and objectives of this article were motivated by the modern trends in the development of computer communication technologies in the field of biometric authentication of employees and the necessity of ensuring cybersecurity, remote and isolated performance of functional duties in the conditions of the COVID-19 pandemic
Modern conditions of growing cyber threats caused by the hybrid conflicts around the world and looming biological threat of the COVID-19 pandemic necessitate the introduction of biometric authentication of employees, leading to the transformation in the accounting and control over time worked by the employees, accrual of basic and additional wages, as well as creation of digital primary documents and reports sent to stakeholders
Summary
Business entities often use a checkpoint system to allow employees to enter the premises. To avoid organizational and functional limitations of automated personnel authentication for the purposes of accounting of working time and wages, it is advisable to use modern biometrics technology. Other business entities, when planning the introduction of biometric authentication technologies for employees, take into account organizational and functional barriers and risks (Table). According to the IT experts surveyed by Global Biometrics in Workforce Management Market, the most significant barriers are significant cost of technology (67%) and reliability (59%), while the biggest risks are the possibility of false positives (64%) and fraud with replication of identifier (57%). These limitations in the implementation of biometrics are solved with further scientific and technical development of the technology. Barriers and Concerns (Lacks) to Adopting Biometric Authentication in the Workplace
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