DIGITAL TRANSFORMATION OF ACCOUNTING IN MODERN CONDITIONS
Received: 2026-05-30
Published: 2026-06-06
Abstract
This article examines the impact of digital technologies on the organization of accounting in the context of economic digitalization. The main directions of accounting transformation are considered, including process automation, implementation of electronic document management, cloud solutions, and analytical tools. The key advantages of accounting digitalization are identified, along with challenges related to information security, shortage of qualified personnel, and the need to improve regulatory frameworks.
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List of references
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