Accounting paradigm in application conditions of electronic information technologies

Introduction. The widespread introduction of modern electronic information and communication technologies into the economy requires a rethinking theoretical foundations accounting. current accounting methodology, based on documentation economic transactions, their reflection accounts by double entry, balance sheet summarization, was initiated several centuries ago. With development automated systems, latest for formation, processing transmission information, there is need developing new paradigm that would reflect not only requests wide range consumers, but also take account radical changes in techniques.Purpose. purpose study to generalize existing developments regarding paradigmatic science provide proposals paradigm, technologies, role as an important institution.Methods. General scientific empirical methods knowledge generalization past present processes phenomena are used reveal article.\Results. summarized. main features criteria each stage defined. formation circumstances world society substantiated. characterize distinguish it from previous ones tasks accounting, intellectual resources system, approaches resource assessment. However, which have significant impact methodological organizational collection, registration, processing, storage reporting can be considered factor change paradigm.Perspectives. Further research aimed at improving methodological, technical tools practical implementation systems.