Documentation as acceptance of accounting and digitalization

Abstract

The article is devoted to the problem of justifying a uniform approach to the fundamental basic category of accounting – documentation. The relevance is due to the need for terminology to match the changes taking place in its subject of research - the economic life of an economic entity. The author conducts a comparative analysis of the interpretation of accounting reception "documentation", "documenting", based on educational publications of leading scientists, current regulatory documents in the field of management documentation. The author conducts a comparative analysis of the interpretation of accounting reception "documentation", "documenting", based on educational publications of leading scientists, current regulatory documents in the field of management documentation. As a result, the author formulates the concept of "documentation", which contains features that correspond to the modern understanding of the role and significance of this accounting technique in the formation of accounting information.