Adaptation of accounting for small enterprises in the context of digital transformation

In the context of the rapid development of digital technologies, the adaptation of accounting has become a necessary condition for the effective functioning of small enterprises. This article examines the impact of digital transformation on the organization of accounting, identifies the main challenges faced by small businesses during digitalization, and offers practical recommendations for overcoming them. Special attention is paid to modern digital tools available to small businesses, as well as to the prospects for the development of accounting amid the introduction of artificial intelligence and cloud technologies. The study is based on an analysis of current theoretical approaches and practical case studies, which makes it possible to propose comprehensive solutions aimed at improving the efficiency of accounting in the digital economy.