Purpose. The aim of the article is the analysis of scientific approaches to the interpretation of the peculiarities of the development of digital technologies of modern accounting in the digital economy. Methodology of research. The study was conducted using a dialectical approach to the study of the current state of the digital economy. In the course of the research general and special methods were used, in particular: the analytical method was used in the review of normative sources; the method of classification made it possible to differentiate the main components of the digital economy and accounting, and the method of description ‒ to give them a detailed description; monographic method is used in the study of literature sources on digital economics and accounting, system and analytical ‒ in the processing of information. Findings. It is determined that the digital economy is a communication environment of economic activity on the Internet, the result of transformational effects of new general-purpose technologies in the field of information and communication. It is substantiated that significant technological and informatization shifts, as well as growth of potential of digital economic information space stimulate modernization of accounting science, promote development of methodology and organization of accounting process, actualize the problem of positioning of accounting activity. The basic principles of functioning of the digital accounting platform are revealed, which allow to create the newest electronic systems with a significant number of users. Originality. It has been established that the block-chain is a promising accounting technology that eliminates traditional methods of accounting, documentation, processing, registration, inventory systems, while allowing companies to register both parties to the transaction in a joint book in real time, rather than keeping agreed records of financial transactions separately, private database. Practical value. The obtained results of the study will help increase the efficiency of the formation and development of accounting in a digital economy and will be the basis for further research in this area. Key words: digital economy, information technologies, accounting, digital accounting, block-chain, digital platform, digital technologies.

Purpose. The aim of the article is to research the economic content and features of accounting organization in small businesses. Methodology of research. A number of legal and general scientific methods are used in writing the work. The main method of writing the work is the method of research of legal sources, the Tax Code and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” in particular. The following research methods are also used: monographic – for a detailed study of the organization of the accounting system in small enterprises; comparison – to identify common features and differences of the studied processes and phenomena; analysis and synthesis – to detail the accounting system of small enterprises by dividing it into constituent parts; grouping – to identify the conceptual features of the accounting system of small businesses. Findings. It is determined that one of the most important organizational issues of small business accounting is the choice of form of accounting, because each form of accounting provides a combination of different types of accounting registers, which should ensure operational control, timeliness, completeness and reliability of generalization in the accounting of all business transactions that took place in the entity. It is concluded that the peculiarities of the organization of accounting for small businesses include the following: the choice of taxation system; approval of the chosen form of accounting in the Order on accounting policy; use of certain primary documents to confirm business transactions; display of information in the relevant accounting registers - depends on the chosen form of accounting; generalization of information in financial statements. Originality. The diversity of definitions of this concept has been clarified as a result of studying scientific approaches to the disclosure of the essence of the organization of accounting. The main factors influencing the organization of accounting of small enterprises are substantiated and revealed. It is believed that an important factor influencing the construction of accounting in small business is the taxation system. The advantages and disadvantages of simplified and general systems of taxation of small enterprises are presented in the article. Practical value. The obtained results of the research allow to deepen the theoretical principles and develop practical recommendations for improving the organization of accounting in small businesses, as well as to apply them for further research. Key words: organization of accounting, form of organization of accounting, small business enterprises, small business entities, taxation system.

Introduction. Modern information and digital solutions qualitatively change all chains of business processes of companies and open wide opportunities for business communications. However, companies need to independently determine their needs in the development and implementation of appropriate information and software solutions, substantiation the reasons for the rational choice of adequate options for analytical procedures from the multitude of digital options currently available. In fact, the problems of choosing directions for the analysis of business indicators are in the general direction of solving the problems of the informational-communicative and organizational-analytical functions of the development of economic entities. Methods. The theoretical and methodological basis of the research is the fundamental provisions of modern economic science, the work of domestic and foreign scientists. The following methods were used in the research process, in particular: analysis and synthesis - to study the object and subject of research; abstract and logical (theoretical generalizations and formulation of conclusions); constructive and experimental (formation of a management decision with the help of analytical support). Results. According to the results of the research, it was found that business analysis integrates technical and economic knowledge, which ensures their applied use, contributes to the acquisition and systematization of information about the company's work at all levels, and establishes logical connections between stakeholders. The connection between business analytics, accounting system, information support and control procedures were revealed. The close relationship between business analytics and business communications as a set of information-analytical relationships determined by the specifics of the activity and different levels of the company's organizational culture, based on the interaction of the system of social and economic, organizational-management and technical-technological relations, is substantiated. Discussion. The results of the study can be used in the formation of a strategy for the development of analytical work and the construction of modern communication links between stakeholders in the process of their interaction. Keywords: information, business analysis, business analytics, business communication, company, accounting, management.

Purpose. The aim of the article is to analyse the existing scientific approaches and the formation on this basis of a unified approach to the emergence of strategic accounting in the modern accounting system. Methodology of research. General scientific and special methods were used in the course of the research, namely: analytical in the study of the normative component; the application of the method of classification makes it possible to differentiate the tools of strategic accounting, the use of the method of description reveals the tools of strategic accounting; the monographic method is used in the study of literature sources on the emergence of strategic accounting, and system-analytical in the processing of information. Findings. The necessity of using strategic accounting, which is conditioned by the necessity of the strategic management system, is proved. It is substantiated that strategic accounting will cope with all the criticism that has been presented in opposition to traditional management accounting. At the same time, it is established that the system of strategic accounting will bridge the gap that exists between strategic management and management accounting. We believe that strategic accounting will be able to help management accounting move away from just money problems and get closer to multidimensional business. Originality. As a result of the analysis of scientific approaches, the formation of a unified approach to the emergence of strategic accounting has been further developed. Namely, it is determined that the emergence of strategic accounting is due to the need for a system of strategic management. It is established that strategic accounting is not separate from the existing management accounting. In fact, both management accounting and strategic accounting offer similar functions at the operational level, but the latter is trying to develop these ideas and improve them in the future, to meet the requirements of a more optimal accounting system. Practical value. In our opinion, the correct definition of the peculiarities of the emergence of strategic accounting will outline further empirical research on the implementation and usefulness of the practical application of strategic accounting. Key words: accounting, accounting system, accountancy, management accounting, strategic accounting.

Introduction. The main characteristics of the modern world economy are globalization and integration processes, attempts to create and develop various forms of joint economic activity between countries, companies, businesses. The processes of international integration of the economy lead to the need to build a rational mechanism for the formation of information about the activities of economic units at the global level, which can be done in the process of international standardization of accounting and financial reporting. Methods. General and special methods were used in the course of the research, in particular: the analytical method was used in the review of literature sources; the method of classification made it possible to differentiate the main components of international accounting and reporting standards; method of description – to give them a detailed description; the monographic method was used in the study of literature sources on the details of the elements of international standards of accounting and reporting; the system and analytical method is applied at processing of the received information. Results. The article considers the theoretical, organizational and practical principles of harmonization, unification and standardization of the main aspects of national and international accounting and financial reporting. It is established that in the convergence of national accounting and IFRS there is a need to identify and eliminate methodological and practical differences between them, identify rational ways to assess the basic elements of financial reporting, based on the formation of concepts of unification of accounting processes as a major problem facing the international accounting community. A number of problems have been identified related to the formation of methodological, regulatory and organizational mechanisms that ensure the development and implementation of IFRS and IAS, compliance with their application at the international and national levels, as well as the elimination of conflicts between them. Discussion. The received recommendations can be used for implementation of the basic elements of process of harmonization and unification of national standards that will promote increase of efficiency of domestic accounting practice. It is expedient for domestic enterprises to unify and harmonize accounting and financial reporting standards. Keywords: accounting, harmonization, unification, standardization of accounting and financial reporting, international standards, IFRS, IAS.