Abstract
The study of accounting digitalization in the context of business processes digitalization is an actual and modern problem. Methods used: analysis and synthesis, graphic methods, the method of comparisons, the cause-and-effect method. The purpose of the article: the determination of the stages of business processes digitalization, the formation of directions for digitalization of accounting, the identification of opportunities and threats. Tasks of the article: research of modern trends, advantages and disadvantages of digitization; determination of the features of digital technologies introducing; formation of the directions and problems of digitization of accounting. As a result, modern trends, advantages, and disadvantages of digitalization were outlined, its process was built, and the main directions of digitalization of accounting were proposed. The obtained results can be used by business managers to build the process of digitalization and determine further directions of digitalization of accounting. Further research may include legal support for the digitization of accounting and its improvement.
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