International Accounting

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Transformation of new types accounting in the context of globalization and digitalization of the economy

Vol. 21, Iss. 8, AUGUST 2018

Received: 26 July 2018

Received in revised form: 6 August 2018

Accepted: 8 August 2018

Available online: 15 August 2018


JEL Classification: М40, М41

Pages: 870–886

Suprunova E.A. Omsk State Transport University (OSTU), Omsk, Russian Federation

Subject This article deals with the new types of accounting which have arisen in conditions of globalization and digitalization of the economy.
Objectives The article aims to summarize and evaluate the views of the scientific and business communities concerning the transformation of new types of accounting and their scientific sound classification.
Methods For the study, I used the systems approach and methods of comparison, classification and generalization.
Results The article notes that the term Accounting is on the constant move, getting new content in the light of such trends as globalization and digitalization. The article presents a developed and scientifically substantiated classification of new types of accounting.
Conclusions and Relevance The proposed classification of new types of accounting helps systematize all the diversity of the studied types of accounting. The results and conclusions presented can be used by the scientific and business communities for further discussions and the program of study Accounting. The main conclusions can be used when writing scientific articles, manuals, as well as for further scientific research.

Keywords: accounting, new types of accounting, globalization, digitalization


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