THE MAIN VECTORS OF ACCOUNTING DEVELOPMENT IN A DIGITAL ECONOMY

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