Development of types, objects and methods of accounting in the digital economy and information society
The transition from an industrial society to informational and the forming economy of knowledge based on rapid development of digital technologies lead to a new information environment of the neo-economy emerging, with predominantly intangible factors of value creation, new business processes and social humanistic priorities. Such changes undoubtedly affect the whole system of information support for socio-economic processes where accounting, with its functions of collecting, processing and providing economic information about the activities of economic entities, traditionally plays a significant role. The problems associated with the decrease in the functionality of accounting and the usefulness of financial reporting information for a circle of stakeholders were considered in numerous investigations dedicated to revising the theoretical foundations of accounting, analyzing the concepts, paradigms and the role in creating the information environment for managing economic processes, and, at the practical level, searching for specific ways of modernizing accounting and increasing the relevance of its information. Therefore, bringing accounting in the information management system for managing sustainable economic development processes up to date with the modern conditions, changing its substantial, methodological and conceptual bases under the influence of technological opportunities for digitalization and requirements for information content acquire special significance. We have considered the main ways of modernizing accounting in the digital economy and the information society. In particular, we have discussed the estimation of theoretical prerequisites and the possibility of changing the accounting paradigm, the development of the concept of accounting and its elements, the issues of structuring the accounting system by types of accounting, the criteria for their separation and development tendencies. We have identified the key factors of the influence of digital technologies on the methodology of accounting, and determined the possibilities for their expansion and modernization. We have also determined the main trends in the development of accounting objects, criteria for their recognition and metrics in the context of development of hybrid and intangible forms of capital, virtualization of monetary and non-monetary units of value, expansion of non-financial target characteristics of economic entities.