DEVELOPMENT OF DIGITAL ACCOUNTING IN MODERN CONDITIONS

The current stage of economic system evolution is characterized by the rapid spread of digital technologies, which is leading to a profound transformation of organizational models, management processes, and information processing mechanisms. These changes are most significant in the field of accounting, since it is the accounting function that ensures the formation, interpretation, and analytical processing of financial data, which form the basis for management decisions and strategic planning. With the growth in the volume of information, the increasing complexity of business processes, and the rising demands for transparency in financial activities, traditional accounting models based on local automation of operations and digitization in its classical sense are no longer meeting the needs of the modern economy. Meanwhile, the digital transformation of accounting is becoming a natural and multi-level process that involves not only the introduction of technological tools, but also a systematic rethinking of the architecture of accounting activities. A significant difference between this approach and traditional digitalization is the structural reorganization of accounting processes, the change in the distribution of functions, and the increased role of integrated digital platforms as the basis for management. Changes in the professional activities of accountants are particularly significant: the digital environment requires proficiency in big data analysis tools, skills in interpreting results generated by intelligent systems, and the ability to act as coordinators of digital processes, guiding and verifying the work of algorithms. At the same time, digital transformation is changing the strategic priorities of organizations, stimulating investment in innovative infrastructure, the development of staff competencies, and the formation of a unified information environment that ensures the stability and adaptability of financial processes. The study aims to analyze the essence, characteristics, and trends of digital transformation in accounting, identify key differences from traditional digitization, and determine the role of modern technologies and professional competencies in shaping the new architecture of accounting activities. It shows that digital transformation is not a temporary initiative, but an objectively conditioned stage in the evolution of accounting systems, creating the conditions for improving analytical accuracy, management effectiveness, and the formation of long-term competitive advantages for organizations. The results obtained allow for a deeper understanding of the nature of changes taking place in the accounting sphere and for determining the directions for the further development of the digital architecture of accounting.