EVOLUTION OF ACCOUNTING INFORMATION MODEL UNDER CONDITIONS OF CHANGING ECONOMIC FORMATIONS AND DIGITALIZATION OF THE ECONOMY

Abstract

The subject of the study is the format and content of accounting information and its evolution under the influence of changing information needs of users as subjects of economic relations. The purpose of the article is to analyze and evaluate the probability of changing the form and content of reporting in the context of digitalization of economic processes. The basic methods of research are methods of observation, comparative analysis, categorical and systemic approaches and logic techniques. The article deals with the content aspect of accounting information of various economic entities, limited by business opportunities and expanding depending on the evolution of information interests of stakeholders. The change in conditions and forms of reporting by economic entities in the conditions of transformation (digitalization) of economic processes is rationalized. Digital technologies in economy, according to the authors, will make it necessary to make changes not only in the format of providing information about economic space subjects in the process of their interaction and providing an opportunity for cooperation, but also in its content. In the opinion of the authors, information on the business entity as a competitor, employer, or taxpayer, which is of interest to business partners, the society and state institutions, can be obtained through information technologies, by setting certain parameters characterizing this segment of activity or its results. The problem of the possibility of unauthorized access of unfair users to the main parameters determining the content aspect of the information product and their change at the stage of transition of the economy to the digital platform is determined as the basic one. 
Results of the conducted research allowed formulating conditions that must be an integral part of preparation and posting of information of the reporting organization in the conditions of digitalization of economic processes, ensuring the confidence of users in its reliability.