Issues of improving accounting methodology in the context of the digital economy

Abstract

This article analyzes the theoretical and practical aspects of improving accounting methodology in the context of the digital economy. It examines the impact of electronic document management, automated accounting systems, cloud technologies, Big Data, artificial intelligence, and blockchain on accounting processes. Based on the research findings, recommendations are developed to improve the accuracy and timeliness of accounting information, strengthen internal control, and provide information support for management decision-making.