Transformation of the fundamental principles of accounting and control in the system of electronic transactions

Abstract

Introduction. The fundamental basis of any scientific theory is its principles. Principles are the basic rules for the implementation of a certain theoretical concept. For the social sciences, the principles are in a dynamic process of transformations in accordance with the changing conditions of social formation. Since accounting and control belong to the social sciences, their fundamental provisions need to be revised in the conditions of the formation of the digital economy in the context of the implementation of the system of electronic transactions.

The purpose is to systematize the principles of accounting and control in the process of their relationship with the electronic transaction management system at the general scientific, scientific and subject levels.

Methods. Systemic, innovative, functional approaches and methods of generalization, bibliographic and comparative analysis were used in the process of realizing the established goal of scientific research.

The results. The positioning of fundamental principles in accounting and control theory is justified. The relationship between general scientific, general and specific (subject) principles of accounting and control has been established. The influence of the digital economy on the transformation of the general principles of accounting and control of electronic transactions, which consist in increasing the quality attributes of accounting information about monetary means and cryptocurrencies, is studied. The impracticality of transferring the general principles and methodical methods of accounting to the list of specific accounting principles of electronic transactions has been proven. The directions of transformation of legally regulated and additional fundamental provisions of electronic transaction accounting have been determined. A list of substantive accounting principles that do not undergo significant changes in the electronic transaction management system has been identified. The principles of electronic transaction control are identified, which are adapted to the requirements of the digital economy in the context of the implementation of the electronic transaction system.

Conclusions and prospects for further research. Specific accounting and control principles are subject to the transformative influence of the digital economy in terms of the implementation of the electronic transaction system. They also play the role of a fundamental intermediary between the general scientific, general scientific principles of socio-economic systems and the principles of electronic transaction management. Therefore, a comprehensive approach to the systematization of the principles of accounting and control gives the most complete picture of the fundamental basis of managing the system of electronic transactions at the enterprise. At the same time, the accounting and control principles adapted to the requirements of the digital economy lay the foundation for the further transformation of the accounting and control methodology, which is the subject of subsequent scientific research.