Digital transformations and Big Data in the context of management accounting

Abstract Economic, technological and other processes create conditions for changing the environment for social development. Some of these processes are negative, while others are positive, but economic entities need to organize their activities in such a way that they survive and develop. One of these processes is digitalization, which is being implemented in almost every economic activity. The challenge is to use it effectively enough so as not to burden employees with unrealizable tasks. In the management of enterprises, management accounting also has a significant and important place, for this reason it is necessary to monitor the impact of digitalization processes. The possibilities for integrating such systems are many and of different nature, but those that are scientifically justified and used are Big data, Blockchain, etc.