Abstract

The article examines the current problems associated with the digital transformation of accounting and business activities; analyzes the advantages that IT technologies provide to an economic entity in terms of information and analytical support, as well as possible difficulties, the overcoming of which is complicated by the conservatism of the traditional accounting model and its strict regulation. The authors state the accelerated development of the instrumental apparatus in the field of accounting, and also point to the ongoing intensive scientific search for rethinking the role and place of business accounting in the economy of the sixth technological order.The article presents the author's vision of the prospects for the development of accounting and economic activities in the context of digitalization of the national economy; the factors determining the evolutionary changes in the concept of accounting in modern conditions are listed. Methods of economic and comparative analysis, as well as a systematic research method were used in the preparation of the article

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