The transformation of accounting in the context of the use of digital technologies

The transformation of accounting is becoming an inevitable step in the global environment, where digital technologies are changing every aspect of global business. Technologies that are leading to the greatest changes and have become a catalyst for the digital revolution in accounting are: cloud technologies, artificial intelligence, big data analytics, blockchain technologies, robotic process automation and others. The aim of this study is to analyze the role of digital technologies in the transformation of accounting activities and to outline the key areas for future changes.