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Н. В. Жигунова

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Open access Sep 2026

DEVELOPMENT OF ACCOUNTING MECHANISM IN THE CONTEXT OF THE DIGITAL ECONOMY

The article provides a comprehensive analysis of the digital transformation of accounting (TA), which radically changes information and communication technologies of production, management, and document flow, leading to the transformation of business models in the economy and the revision of organizational processes. T...

Н. В. Жигунова · 0 citations

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