New Trends in Accounting and Auditing in the Era of Digital Transformation

Abstract

Background: The rapid evolution of the digital economy is fundamentally reshaping accounting, reporting, and auditing systems. Emerging technologies—including Blockchain, Artificial Intelligence, Big Data, Robotic Process Automation (RPA), and cloud platforms—are redefining financial information flows while establishing new benchmarks for transparency and organisational adaptability. These shifts necessitate a reassessment of accounting functions within digitalised environments.

Objective: This study aims to analyse innovative approaches to accounting and auditing in the digital economy, identify patterns of transformation in accounting processes, and construct a conceptual model for integrating digital technologies into financial management.

Methodology: The study utilised a synthesis of scientific publications and analytical reports. Digital integration was evaluated using the Digital Accounting Maturity Index (DAMI) to compare maturity levels across Ukraine, Poland, the Czech Republic, and Slovakia.

Results: Findings indicate that digital technologies significantly alter the architecture of accounting information, shifting professional roles toward analytical functions and preventive control. Notable differences in digital maturity exist across the studied regions, primarily driven by gaps in analytical integration and staff competency.

Conclusion: The digitalisation of accounting is a multidimensional process requiring technological and organisational alignment to ensure data reliability and effective decision-making.