Аннотация:
Digitalization causes structural changes in the sectors of the economy and affects business activity and business processes, leading to increased productivity of companies, the creation and consolidation of competitive advantages and effective development. This article purpose is to substantiate the fact that the economy digitalization entails the need for companies' system and mechanisms modernisation to ensure their competitiveness and improve management systems. The research is conducted using methods of theoretical generalization, analysis, synthesis, comparison and grouping. This study resulted in defining trends in both global and Ukrainian economy digitalization with a description of its impact on the business activity and business processes, assessing the economy digitalization effects to the requirements for the company's information system that therefore serves to establishing directions for its modernization through the introduction of digital technologies, such as Electronic Data Interchange, Extensible Business Reporting Language, BigData, Internet of Things, Robotic Process Automation, Artificial intelligence, Real-time Adherence, cloud technologies, blockchain. The directions of companies' accounting digitalization implementation and development are stated as flows: changes in the accounting system in terms of its method elements; application of Assets, Liabilities and Capital new digital forms; advanced training in compliance with the requirements for the accounting personnel digital competencies
