ACCOUNTING IN THE DIGITAL ECONOMY: CONVERGENCE OF APPROACHES

Abstract

Global information and communication networks (Internet, Intranet, Extranet, others), with unlimited possibilities of operations with different types of information (text, audio, video, etc.) in the virtual space, contribute to the emergence and development of innovative technologies. Based on it, respective type of relations is formed at an enterprise between business processes and with participants (contractors) of the external business environment. The rapid growth of digital information, use of E-money, transformation of business operations to the electronic environment have led to significant change of international economics, traditionally oriented only to economic growth, towards new «digital» format of social being in information space, where global information networks are dominant communicational channels.