Modern aspects of digital transformation of accounting

The article examines modern aspects of accounting transformation. Modern technological innovations associated with the accelerated pace of digitalization in all industries, in particular in financial and accounting, have determined the choice and analysis of this issue. The features of accounting digitalization processes are identified. The ways of improving accounting in the conditions of constant development of the information and technical environment are outlined. The feasibility of immersion and comprehensive implementation of modern software developments in accounting activities is substantiated. The current standards for preparing financial statements and maintaining accounting using IT technologies are analyzed. The main approaches and methods of compiling and presenting financial statements in the context of the development of digitalization and accounting and analytical support for enterprise management are studied. The defining criteria on which the organization of the accounting system depends are studied. The main aspects, positive and negative features of software used by both large corporations and other enterprises are analyzed. Their functionality and reliability of use in the process of automatic adaptation and modification are determined. It is substantiated that the further introduction of the digital economy into the accounting sphere will in the near future lead to an improvement in the quality and efficiency of accounting processes, an increase in the number of accounting objects, the development of modern methods for assessing new accounting objects, the formation of a new approach to the complex integration of various types of accounting, and the improvement of applied digital accounting technologies. Software for outsourced accountants has been analyzed. Methods and ways of organizing simultaneous and remote work with the client have been established, without loss of efficiency and functionality. Key requirements for company personnel and features of working with electronic documents are identified, leaving the accountant with the task of checking the correctness of data and compiling reports. Ways of increasing the functionality of the program, depending on the selected version, which are determined by the specifics of enterprises, are proposed.