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Title: | Accounting in the digital economy: main changes |
Other Titles: | Облік в умовах цифрової економіки: основні зміни |
Authors: | Komandrovska, Veronika Boboshko, Alyona |
Keywords: | digital economy accounting information blockchain information technology |
Issue Date: | 17-Dec-2021 |
Publisher: | National Aviation University |
Citation: | Komandrovska V., Boboshko A. Accounting in the digital economy: main changes // Proceedings of the International Scientific and Practical Conference «Finance: theory and practice». – K.: National Aviation University, 2021. – P.103-105. |
Abstract: | New technical and technological capabilities, virtualization of value grow factors and the transformation of the information environment supporting business models and ecosystems affect the accounting system as a means of collecting, processing and providing economic information about the activities of economic entities. Accordingly, the issue of rethinking the role and place of accounting and financial reporting in the digital economics, studying the change of its content, methodological and conceptual foundations under the influence of digitalization and new requirements of stakeholders to information content become actuated. |
Description: | 1. Priobrazhenskaya V.V. (2019). The impact of the digital economy on the development of accounting competencies. Finansovyiy zhurnal. 5, 50-63. DOI: 10.31107/2075-1990-2019-5-50-63. [in Russ.]. 2. Yershova N.Iu. (2020). Accounting in the transition to the digital economy: problems and prospects. Retrieved from http://repository.kpi.kharkov.ua/bitstream/KhPIPress/48063/1/Yershoa_Bukhhalter skyi_oblik_2020.pdf. [in Ukrainian]. 3. S. B. Baimukhanova Theory and methodology of accounting. Life Sci J 11(7s):35-40 2014) 4. How Blockchain Technology Will Impact Accounting. URL: https://www.dvphilippines.com/blog/how-blockchain-technology-will-impact- accounting 5. S.B. Baimukhanova The role and importance of accounting information for providing economic stability and intensive economic growth. Life Sci J;11(4s):63- 67, (2014) |
URI: | https://er.nau.edu.ua/handle/NAU/54602 |
Appears in Collections: | Тези конференцій кафедри фінансів, обліку та оподаткування |
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103 Komandrovska Boboshko.pdf | Тези | 490.44 kB | Adobe PDF | View/Open |
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