ACCOUNTING IN THE DIGITAL ECONOMY: CONVERGENCE OF APPROACHES

Abstract

INTRODUCTION Global information and communication networks (Internet, Intranet, Extranet, others), with unlimited possibilities of operations with different types of information (text, audio, video, etc.) in the virtual space, contribute to the emergence and development of innovative technologies. Based on it, respective type of relations is formed at an enterprise between business processes and with participants (contractors) of the external business environment. The rapid growth of digital information, use of E-money, transformation of business operations to the electronic environment have led to significant change of international economics, traditionally oriented only to economic growth, towards new «digital» format of social being in information space, where global information networks are dominant communicational channels. OECD (Organization for Economic Cooperation and Development) indicates basic components of digital economy such as 1 supporting infrastructure (hardware and software, telecommunications, networks, etc.), e-business (conducting business activities and any other business processes via computer networks); e-commerce (goods distribution via the Internet). The great majority of modern enterprises in any way is connected with information systems and technologies based on global networks use. In light of this, not accession into global digital space, but creation of digital information space reflecting real activity, at the enterprise has a strategic impact. Modern accounting continues to evolve as it has a high degree of adaptability to constantly changing external environmental conditions. On the other hand, accounting can be indicated as one of the most conservative sciences, which try to maintain their fundamental