EVALUATING DIGITAL MONEY TECHNOLOGY ON THE FURTHER DEVELOPMENT OF ACCOUNTING

Abstract

Current trends in the digital economy are marked by various directions of development. Data collection procedures use alternative sources of "Big Data", "now casting" and digital money. "Big Data" data allows the identification of economic processes in order to identify possible outcomes. The use of "now casting" improves the reliability and timeliness of data for operational management decisions. At the same time, relevant research on the impact of digital money technology and the systemic impact on the balanced coordination and manageability of accounting is lacking. In this regard, this article discusses approaches to assessing digital money technology on the further development of accounting.