Accounting subject in the conditions of formation of the digital economy

The creation of the digital economy entailed the emergence of a variety of technological solutions that radically changed all aspects of the business entity’s activities. The organization of accounting has also undergone a significant transformation. The use of computer technology and special programs for accounting, the development of complex solutions for automation and digitalization of accounting entailed the creation of new mechanisms for the formation of accounting and analytical support for making management decisions; the need to study the accounting system, its components and internal relationships between them; creation of new conceptual provisions. One of the elements of the accounting system is the subject of accounting, the essence of which, the functions performed and the prospects for development in the context of digitalization require additional research, since despite significant criticism of the accounting profession and its inclusion in the category of disappearing, serious scientific research of this important element of the accounting system is not carried out. The article describes the approaches to the essence, functional responsibilities and command roles of the accounting subject, which is one of the significant elements of the accounting system. A selective analysis of the labor market is carried out; functions of an accounting employee in accordance with the approved functional responsibilities and their internal content. The influence of the current implementation of mass technological solutions on the implementation and change of the functions of the accounting subject is shown. The findings make it possible to determine the essence, role and tasks of the accounting entity, its change in connection with the development of the digital economy; outline ways of further research.