Abstract
One of the most important trends in the development of accounting (including in healthcare organizations) is the increased use of digital technologies in it. The article examines the features of the use of various digital technologies in modern accounting. The digitalization of accounting is of great interest to scientists. However, different scientific works use different conceptual apparatus in relation to these issues. The author of the article presents an interpretation of the correlation of different terms in the field of questions of the use of digital technologies in accounting. The question of the possibility of replacing the accounting profession with artificial intelligence has also been studied. Based on the analysis of the characteristics of the requirements for the accounting profession, the conclusion is substantiated that artificial intelligence will be a great assistant to the accountant, but will not supplant the accountant profession.
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