Iryna ZHIHLEI (iv_zhygley@ukr.net)
Zhytomyr (Ukraine), Zhytomyr Polytechnic State University
Hanna TARASEVYCH (ann.tarasevych@gmail.com)
Zhytomyr (Ukraine), ABK Service
Abstract
The article examined digitalization as one of the new trends in the development of accounting. Because the fourth industrial revolution and the rapid development of information technologies directly affect accounting methods and the accounting profession in general, changing their technological architecture. Prospects, as well as problematic aspects in the digitalization of accounting processes, were considered. The impact of digitization of accounting on the further development of the accounting profession in Ukraine and the world has been studied.
Keywords: accounting, digitization, electronic documents, digital economy, cloud storage, information technologies.
JEL: O 39, O 10, L 86
