Digital accounting: innovative technologies cause a new paradigm

• Autor(a) principal: Spilnyk, Iryna
• Data de Publicação: 2022
• Outros Autores: Brukhanskyi , Ruslan, Struk, Nataliia, Kolesnikova, Olena, Sokolenko, Liudmyla
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Independent Journal of Management & Production
• Texto Completo: http://www.ijmp.jor.br/index.php/ijmp/article/view/1991
• topic: Digitalization; Digital Economy; Accounting; Digital Accounting; Information Technologies; Internet; Accounting Information; Accounting Paradigm; Digital Accounting Paradigm

The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. 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 become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its aspects is undergoing of significant changes, it should accordingly lead to the transition to a new digital accounting paradigm.