Dear Colleagues,

In the current conditions of the new information era, accounting symbolizes the introduction of digital technologies and management decision making. The need for digitalization today exists in all economic spheres. It should be stated that the introduction of digitalization in accounting entails new concepts of processing and transmission of information of accounting and financial nature. Also, it is worth noting the limited publications on this topic in modern scientific circles. Since the peculiarities of methodology and organization of accounting in the digital economy are not sufficiently disclosed; therefore, the consideration of the problem in this perspective has its scientific and practical importance.

Thus, we are interested in determining the theoretical principles of methodological approaches and opportunities in the functioning of the accounting system in the digital economy.

For this purpose, it is important to consider the prospects for the development of accounting in the context of digitalization. After all, in the current development of the digital economy, the future of accounting becomes particularly relevant, starting with identifying the role of scientific paradigms in the development, maintaining its relevance and creating the conditions necessary to stimulate the use of digital innovations.

The issues of new approaches to accounting in the context of digitalization remain debatable. We propose to develop the capabilities of the methods used, ensuring the solution of new tasks covering social responsibility, environmental safety, strategy and quality of management decisions, forming the principles of systematization of new accounting objects of non-financial nature (social responsibility, economic security, etc.), reflecting them in the system of economic information and transferring them to interested stakeholders.

For this purpose, it is important to gather experiences of different views and methodological principles of accounting in the context of digitalization. Research articles and reviews in this area of study are welcome.

We look forward to receiving your contributions.

Dr. Liudmyla Polyvana

Dr. Natalia Ryzhikova 

Dr. Olena Lutsenko

Dr. Nataliia Kashchena 

Section Editors

Accounting; Automation; Digitalization; Information Technology; Information Society; Analysis; Artificial Intelligence; Cloud Services; Innovative Technologies