Background: The issue of professional socialization is very important in accounting. Failure to transfer professional values to accounting students may harm both the profession and its students. Individuals must adapt to all the values and norms of their chosen profession. Studying different aspects of professional socialization and the factors that affect it can provide a basis for improving t...

The article considers the evolution of accounting system in context development digital economy. reasons for decline functionality modern conditions and factors determining its further are marked out. content main directions transformation is revealed, they include following: emergence new types a change their significance purposes managing an organization; changes methodology; reorganization o...