DIGITAL ACCOUNTING: CONCEPTS, ROOTS AND CURRENT DISCOURSE

Ruslan Brukhansky; Iryna Spilnyk

doi:10.35774/ibo2020.03.007

DIGITAL ACCOUNTING: CONCEPTS, ROOTS AND CURRENT DISCOURSE

Ruslan Brukhansky, Iryna Spilnyk

Abstract

Introduction. The article explores the essence of the concept of “digital accounting", highlights its historical roots and current discourse in the contextual relationship and interdependence of accounting, information technology, the World Wide Web (the Internet), e-commerce, the Internet of Things and more. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space. Methods. The dialectical method of cognition and general scientific principles of complex researches are applied in the course of scientific research, which include empirical, theoretical-cognitive and general logical methods. These methodological tools are used to consider the essence and disclose the features of digital accounting (observation, comparison, description, generalization); historical and logical approaches to highlighting of its roots and evolution; analysis, synthesis, analogy and abstraction to assess trends in modern accounting in the context of digital transformations of social and economic development and the formation of a global information space; systematic approach to the identification of methodological problems of its integration into the system of intelligent business management. Results. It is concluded that significant technological and informatization changes, as well as the growth of the potential of digital economic information space stimulate the modernization of accounting science, promote the development of methodology and organization of the accounting process, actualize the problem of positioning of accounting as activity, the profession of accountant and the science of accounting. Discussion. Under these circumstances, there are a number of prerequisites for the formation of a new digital paradigm of accounting. Therefore, further scientific researches are extremely important - new concepts, research approaches, development of certain types of accounting and so on.

Keywords

digitalization; digital economy; digital accounting; accounting; information technologies; Internet; e-commerce; accounting information

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DOI: https://doi.org/10.35774/ibo2020.03.007