Development of accounting in the context of digitalization of the economy
Journal: JOURNAL OF APPLIED RESEARCH
№ 11
, 2025
Rubrics: SCIENTIFIC ARTICLES
Authors:
1.
Dagestan State University
student
student
Type:
Article
ELocator
:
211-214
Status:
Published
Received:
17.12.2025
Accepted:
27.12.2025
Published:
27.12.2025
Subject area:
UDC 336.7
Language:
Russian
Keywords:
Accounting, digitalization, digital economy, automation, Big Data, artificial intelligence, accounting innovations
Abstract (English):
The current stage of economic development is characterized by large-scale digitalization processes, encompassing all areas of economic activity. Digital technologies are penetrating all levels of enterprise management, enabling the automation of accounting processes. Accounting, as a key management function, is no exception, ensuring the generation of reliable data on a business entity's activities and serving as the basis for financial reporting. This article highlights key areas for accounting modernization in the context of the digital transformation of the economy. The impact of digital tools, including cloud services, robotic technologies, and artificial intelligence systems is examined. Security issues, regulatory complexities, and HR challenges are highlighted. It is concluded that accounting is shifting from a traditional transaction recording function to a comprehensive tool for analysis and management decision support
The current stage of economic development is characterized by large-scale digitalization processes, encompassing all areas of economic activity. Digital technologies are penetrating all levels of enterprise management, enabling the automation of accounting processes. Accounting, as a key management function, is no exception, ensuring the generation of reliable data on a business entity's activities and serving as the basis for financial reporting. This article highlights key areas for accounting modernization in the context of the digital transformation of the economy. The impact of digital tools, including cloud services, robotic technologies, and artificial intelligence systems is examined. Security issues, regulatory complexities, and HR challenges are highlighted. It is concluded that accounting is shifting from a traditional transaction recording function to a comprehensive tool for analysis and management decision support
Keywords:
Accounting, digitalization, digital economy, automation, Big Data, artificial intelligence, accounting innovations
Accounting, digitalization, digital economy, automation, Big Data, artificial intelligence, accounting innovations
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