Methodology for improving accounting in conditions of digitization

In a scientific article, the subject of research is the methodology for improving thedigitalization of accounting. The purpose of the study is to study the accounting methodologyusing blockchain Internet technologies and implement the application of this system in the activitiesof each enterprise. The research used methods of analysis, comparison, observation andgeneralization. The results of the research showed that the use of an electronic system in accountingshows time savings, cost reduction and efficiency in preparing financial statements, as well astransparency in monitoring activities. Positive and negative aspects influencing their developmentand expansion are identified. The results obtained can help new and existing enterprises determinetheir structure and choose the most appropriate development path. In the future, based on theresearch conducted, methods for improving the organization of accounting in the context ofdigitalization will be proposed, and options will be proposed to promote the development andgrowth of enterprises.