The subject of accounting of the economy digitalization

In the digital transformation, various technological solutions are emerging, the business model is changing, and various internal and external corporate relations are being formed. All aspects of the activity of an economic entity are changing radically, incl. and the content of the elements of the accounting system. The role, meaning and essence of the subject of accounting, which is one of the most important of these elements, have already undergone changes in the context of automation. The use of automated technological solutions led to a change in the structure and types of operations previously performed by the subject of accounting; reducing the performance of routine operations shifted to automated systems. The process of creating a new information environment continues. In the context of full digitalization, there will inevitably be a change in the accounting paradigm in terms of all elements of the accounting system. In addition, in the digital economy, there is a change in the requirements for the volume, quality and type of information provided for making managerial decisions, and the subject of accounting must have the appropriate skills to satisfy this need in full. The article provides a selective analysis of the labor market for financial professions, which will allow us to assess the need for accounting personnel at a given point in time. A review of technical solutions that affect the activities of the accounting entity and the functions performed by them is also made. The structure of the organization of accounting, the transformation of team roles are analyzed. The directions of organizational development of the subject of accounting are singled out and the directions of further transformation of this element of the accounting system are reflected.