TAILIEUCHUNG - Information systems and technologies in accounting and taxation as a means of integration into the digital economy

The article discusses the main directions of modernization of accounting in the digital economy and the information society. | Information systems and technologies in accounting and taxation as a means of integration into the digital economy International Journal of Management IJM Volume 11 Issue 2 February 2020 pp. 122 131 Article ID IJM_11_02_013 Available online at http ijm JType IJM amp VType 11 amp IType 2 Journal Impact Factor 2020 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication Scopus Indexed INFORMATION SYSTEMS AND TECHNOLOGIES IN ACCOUNTING AND TAXATION AS A MEANS OF INTEGRATION INTO THE DIGITAL ECONOMY Yaroslav Izmailov Department of Tax Policy University of the State Fiscal Service of Ukraine Irpin city in Kiev Region Ukraine Dmytro Pilevych Department of Management Accounting Business Analytics and Statistics University of the State Fiscal Service of Ukraine Irpin city in Kiev Region Ukraine Liubov Shevtsiv Department of Accounting and Auditing Ivan Franko National University of Lviv Lviv Ukraine Yuliia Petlenko Department of Finance Taras Shevchenko National University of Kyiv Kyiv Ukraine Olha Driha Department of accounting and audit National Technical University Dnipro Polytechnic Dnipro Ukraine Antonina Lagun Department of International accounting and auditing Vadym Hetman Kyiv National Economic University Kyiv Ukraine ABSTRACT In the context of the transition from an industrial society to an information society and the formation of a knowledge economy based on the intensive development of digital technologies prerequisites have emerged for the emergence of a new neo- economics information environment with a predominance of intangible value creation factors new business processes and social and humanistic priorities. Such changes certainly affect the entire system of information support of socio-economic processes in which accounting with its functionality for collecting processing and providing http IJM 122 editor@ Yaroslav Izmailov Dmytro Pilevych .

• Kế toán - Kiểm toán
• Digital economy and information society
• Non financial target characteristics
• Development of the accounting concept
• Development of hybrid
• Intangible forms of capital