Digital accounting: innovative technologies cause a new paradigm

The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in contextual relationship interdependence accounting information technology. Accordingly, issues rethinking role place digital economy, study changes semantic, methodological conceptual principles under influence growth potential economic space become relevant. Since modern period a qualitatively new stage development accounting, which all aspects undergoing significant changes, it should accordingly lead to transition paradigm.