ACCOUNTING IN THE DIGITAL ECONOMY CONDITIONS

Iryna Spilnyk, Mykola Palukh

Abstract


Impressive changes in the growth of the role of information and information technologies as a factor in public life have led to the transition to the information society and the formation of the digital economy as the determining trend of global socio-economic development. Its latest, post-industrial phase is characterized by permanent technological innovations, increased informatization of social and economic relations, growth of employment in the IT-sphere, production of information goods and services and its share in a gross product, the use of networks and global information space for effective communication, the access to world information resources and satisfaction of the requirement in information products and services, etc. New technical and technological capabilities, virtualization of value grow factors and the transformation of the information environment supporting business models and ecosystems affect the accounting system as a means of collecting, processing and providing economic information about the activities of economic entities. Accordingly, the issue of rethinking the role and place of accounting and financial reporting in the digital economics, studying the change of its content, methodological and conceptual foundations under the influence of digitalisation and new requirements of stakeholders to information content become actuated. The authors use the dialectical method of cognition and the general scientific principles of complex research, which include empirical, theoretical-cognitive and general logic methods. According to the results of the study, the authors formulated the conclusion that significant technological and informational shifts, as well as the growth of the information potential of the digital economy space, raise the problem of accounting science modernization, stimulate the development of the methodology and organization of the accounting process, promote the positioning of the accounting system and profession,. In the conditions of the development of the information society and the digital economy there is a chain of prerequisites for the formation of a new accounting paradigm, the outlines of which are only emerging, therefore, further scientific achievements in this area are crucial - new concepts, research approaches, development of certain types of accounting, etc.

Keywords


accounting; informatization; information technologies; digital economy; accounting objects; accounting methods; technical means; types of accounting; QR-codes; blockchain; cryptoassets; cryptocurrency; accounting information; electronic financial reportin

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References


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DOI: https://doi.org/10.35774/ibo2019.01.083

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