Accounting in the Conditions of Digitalization of the Economy

Abstract

Modern IT technologies and the dynamics of their development objectively cause fundamental changes in various areas of the social environment and economic sectors. The intensive development of the digital economy naturally leads to organizational changes in the formation of the accounting system. The processes of using digital resources in this information system (digitalization) are becoming natural. Modern technologies cause significant changes in the design of the general information system of an enterprise, which, in turn, necessitates the organization of appropriate accounting practices. It actualizes the need to develop an accounting paradigm adequate to the new conditions - to substantiate the relevant content of theoretical statements and to develop practical recommendations.