Process-modular approach of accounting transformation: features of digital economy

Abstract

The article considers a process-modular approach to the transformation of accounting, emphasizing the features of the transformation of the digital economy in the space of the digital economy of the Russian Federation and the Eurasian Economic Union. The main tasks, trends and patterns of development of digital features have been established. Attention is focused on the structure of the features of the development of the digital economy: the global nature of digital communication, the creation of a sustainable digital business, and the growi ай ng amount of accounting information. The study aims to systematize elements of the accounting paradigm in the digital economy. Digital transformations, recursive fluctuations in processes, including those associated with the introduction of digital unified platforms, blockchain technologies, the use of big data, cloud computing, change the role of an accountant and the coherence of his «classical» functions, the requirements of the accounting and information environment of organizations, properties and the specifics of reflecting the facts of economic life. Study results: 1. The terminology apparatus of the concept of «transitional paradigm» as an interoperable system of temporary (transitional) principles, approaches and priorities related to the economic, legal and information and technical relations of accounting implementation. 2. A process-modular approach to the transformation of accounting in the form of recursion of a graphical model of the features of the digital economy. 3. Elements of temporal features of the exogenous format of action in the digital economy are systematized, which are based on world experience and arguments of beliefs of modern projects for the development of the digital economy.