The organizational contour of the accounting de-partment in the transition to a digital economy

Abstract

Purpose: the authors consider the economic space of the structural unit in the or-ganization. This element performs the functions of collection, registration of pri-mary accounting documents and their current grouping, making a note on the ac-counts of accounting, as well as the final generalization of the facts in economic life. Discussion: the authors analyze the importance and relevance of organizational positions for the accounting business. Specialists use the accounting business to build the accounting process in order to obtain reliable and timely information about the economic activities of the organization and perform professional tasks. Results: the authors conclude that the organizational structure of the accounting department is the composition and organizational structure of interrelated units on the basis of the quality compliance principle with the choice of accounting policy for a rational option of tax, accounting, corporate and statistical accounting indicators formation.