Розвиток процесів цифровізації як передумова трансформації організаційно-методологічних засад бухгалтерського обліку

Abstract

The digitalization of society is a logical stage in its development, which is reflected in the concept of Industry 4.0 in the field of economic relations. Digitization of business processes spread in all existing communicational relationships between transactors and stakeholders. It creates a new virtual environment by offering new forms of information relationships between them. Companies that actively integrate digital technology into business processes are leaders in the digital transition of the whole society.The challenges formed by the globalized economic environment for the modern companies’ strategies require their involvement in the processes of society digitization, which is established in the changing paradigm of economic agents’ interaction. It transforms the organizational and methodological foundations of the accounting system as a company information system at all.The purpose of the article is to study the peculiarities of the digitalization processes in the whole global society in the context of the socio-economic development of each region to explain the features of transformation of the system of communications among economic agents as users of accounting information.It is established that digitalization as an environment of economic processes and transactions causes the modification of methodological accounting tools, virtualizes the processes of accounting organization. On the one hand, it means reducing the risk of information misrepresentation by integrating the accounting staff and business agents’ interaction modules. On the other hand, it creates new risks and threats to the functioning of the accounting system.