THE IMPORTANCE OF DIGITAL TECHNOLOGIES IN IMPROVING ACCOUNTING

This article describes the actual changes taking place in the accounting system in the conditions of the digital economy, as well as the importance of economic entities introducing new digital management technologies, gaining an advantage in the competitive environment and forming. The essence of the concept of the digital economy and the advantages and disadvantages of using software and blockchain technologies that are currently being used for accounting in our country have been studied. The concept of digital economy has been approached differently in different sources. For the first time, the term "digital economy" was introduced into practice by the American programmer Nicholas Negroponte in 1995, but now the term is widely used all over the world[4].