The development of environmental accounting in the digital economy

This article shows the administrative specifics of the use of IT in the accounting system of a company and defines the advantages and the drawbacks of informatization of accounting in the context of the modern stage of development of digital economy. We conducted a content-analysis of the scientific literature on environmental accounting that permitted us to reveal methodological differences related to the understanding of the idea of environmental accounting, its objects, goals, and tools, which reflect the interdisciplinary nature of environmental accounting and the need for the development of a “triadic” system of markers applicable to financial, social, and environmental results of the activity of a company.