DEVELOPMENT OF ACCOUNTING MECHANISM IN THE CONTEXT OF THE DIGITAL ECONOMY

Abstract

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. The article focuses on the methodological aspects of the step-by-step preparation of regulatory documents in the formation of TA, through the study of theoretical provisions and regulatory regulation of its formation. The relevance of the research topic is due to the high significance of the problem of the development of the digital transformation of TA, which changes the economic systems of the present, creating fundamentally new opportunities for in-depth analytics, strategic planning, and control over financial threats. Special attention is paid to the author's approach, which consists of a non-standard method of solving problems, namely, the development of theoretical provisions, the development of organizational and methodological provisions, and practical.