ACCOUNTING SYSTEM DEVELOPMENT IN THE DIGITAL ECONOMY
V.O. Berdichevskaya
Yaroslavl State University named after P.G. Demidov, Yaroslavl, Russian Federation
Keywords: digital economy, accounting, information technology, specialized software, digitalization of information, accounting objects, management information support, electronic document management, accounting system
Abstract
The article considers the evolution of the accounting system in the context of the development of the digital economy. The reasons for the decline in the functionality of accounting in modern conditions and the factors determining its further development are marked out. The content of the main directions of transformation of accounting is revealed, they include the following: the emergence of new types of accounting and a change in their significance for the purposes of managing an organization; changes in accounting methodology; reorganization of the organization and improvement of individual accounting processes; the emergence of new accounting objects; changes in the requirements for the competencies of accounting personnel.
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