Abstract
The article considers the evolution of accounting, based on its technical and technological components. The research is based on the historical stages of the development of accounting and promising areas, the implementation of which is predetermined by the development of technology and information technology. Based on the historical stages of the development of accounting and the classification of the stages of its evolution, based on the technical and technological components, the scale of accounting filiation is formed. The author reveals the existing prerequisites for the transition to the robotization of accounting, identifies promising areas of development that contribute to the modern development of accounting, and as a result, shifts the emphasis from its traditional understanding towards account management. In the changing market conditions, the ability and need to obtain timely information within the accounting system for making management decisions comes to the fore.
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