Quasi-accounting documents as a phenomenon in digital economy

The study makes it possible to rethink traditional approaches to documentation as a basic element of accounting methodology, considering the processes of digital transformation taking place in economy. A new epistemological category of accounting has been introduced – quasi-accounting documents, considered as documents that exist in digital form, recording the facts of economic life, but formally do not meet all the requirements of accounting legislation. This phenomenon emergence is substantiated as a natural consequence of digital technologies development, business processes automation, and appearance of new forms of interaction between counterparties. The nature, classification, opportunities, and risks of using quasi-documents in accounting and economic control have been studied. Special attention has been paid to ensuring the reliability of the information contained in such documents and minimizing the associated risks. The scenarios for integrating quasi-documents into the accounting process have been analyzed in detail. The conditions and prerequisites for involving these documents in the accounting document management system have been listed, and the specifics of their use in control procedures have been disclosed. The scientific novelty of the research is the terminology proposed by the author, conclusions and suggestions on the use of quasi-accounting documents in the organization and accounting system without prejudice to their reliability, on the inevitability and potential usefulness of quasi-documents in the digital economy, requiring the evolution of approaches to accounting and control.

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