IMPROVING THE ACCOUNTING SYSTEM IN THE CONTEXT OF THE DIGITAL ECONOMY

Abstract

This article scientifically analyzes the theoretical and practical aspects of improving the accounting system in the conditions of the digital economy. In the modern economy, the rapid development of digital technologies, information and communication systems, artificial intelligence, and automated software platforms significantly affects accounting processes. The article examines the possibilities of digitalizing the accounting system, electronic document management, cloud technologies, big data (Big Data), and blockchain technologies. In addition, the effectiveness of using digital platforms in maintaining accounting records at enterprises, ensuring the accuracy and transparency of accounting data, strengthening financial control, and the importance of information systems in the process of making managerial decisions are highlighted.