The Main Vectors of Accounting Development in a Digital Economy

Abstract

Purpose. The aim of the article is the analysis of scientific approaches to the interpretation of the peculiarities of the development of digital technologies of modern accounting in the digital economy. Methodology of research. The study was conducted using a dialectical approach to the study of the current state of the digital economy. In the course of the research general and special methods were used, in particular: the analytical method was used in the review of normative sources; the method of classification made it possible to differentiate the main components of the digital economy and accounting, and the method of description ‒ to give them a detailed description; monographic method is used in the study of literature sources on digital economics and accounting, system and analytical ‒ in the processing of information. Findings. It is determined that the digital economy is a communication environment of economic activity on the Internet, the result of transformational effects of new general-purpose technologies in the field of information and communication. It is substantiated that significant technological and informatization shifts, as well as growth of potential of digital economic information space stimulate modernization of accounting science, promote development of methodology and organization of accounting process, actualize the problem of positioning of accounting activity. The basic principles of functioning of the digital accounting platform are revealed, which allow to create the newest electronic systems with a significant number of users. Originality. It has been established that the block-chain is a promising accounting technology that eliminates traditional methods of accounting, documentation, processing, registration, inventory systems, while allowing companies to register both parties to the transaction in a joint book in real time, rather than keeping agreed records of financial transactions separately, private database. Practical value. The obtained results of the study will help increase the efficiency of the formation and development of accounting in a digital economy and will be the basis for further research in this area. Key words: digital economy, information technologies, accounting, digital accounting, block-chain, digital platform, digital technologies.

The Impact of the Digital Economy on Transformation and Upgrading of Industrial Structure: A Perspective Based on the “Poverty Trap”

“…Due to the pervasive utilization of digital technology, the marginal cost of acquiring information and expertise has significantly decreased, providing greater opportunities to participate in economic activities. This underscores the key role of technology and innovation in driving economic development forward [39]. The digital economy offers new production tools and business models to regions that have long been economically disadvantaged, expanding their consumer markets.…”

Диджитал-Аудит: Світова Та Вітчизняна Практика

“…Розвиток цифрових технологій, що представляє інтерес для мети дослідження, має аналізуватися за останні п'ять років, з урахуванням наростаючих темпів змін. У цей період у вітчизняній науковій дискусії достатньо досліджень тенденцій, стану, проблем, перспектив цифровізації бухгалтерського обліку в диджитал-економіці, зокрема, таких авторів, як Т. Королюк, О. Мазуренок, І. Кравченко, М. Шендригоренко, В. Лядська, П. Пуцентейло, А. Довбуш [2][3][4][5]. На жаль, сфера диджитал-аудиту як напряму обліку тільки починає досліджуватися українськими вченими, такими, як С. Король, А. Клочко, М. Нежива, В. Міняйло, І. Крюкова, Т. Наумова, Л. Кирильєва, які у роботах 6-9 концентруються на основних концепціях цифрового аудиту.…”

Development of digital infrastructure and blockchain in Ukraine

“…The diversity of approaches in defining the digital economy indicates the complexity and multifaceted nature of this concept. P. Putsenteilo emphasizes the importance of automated management of the economy using advanced information technologies [6]. This reflects the necessity for an effective system of production management at various levels, from local to international.…”

“…The digital economy indeed signifies a new stage of economic development, which is based on the implementation and active use of digital technologies in various industries. The key characteristic is not only the technologies themselves, but also their tangible contribution to economic activity and societal life [6].…”