Big Data in accounting: Transformation of methods for accounting information analytical processing

Subject. This article focuses on analytical methods of information accounting transformation under the influence of Big Data technologies. Objectives. The article aims to investigate the impact of Big Data technologies on accounting and justify the application of new methodological and practical approaches to the analytical processing of information accounting. Methods. For the study, I used the methods of comparative analysis, content analysis of scientific publications, systemic approach, and empirical generalization. Results. The article reveals that the use of Big Data technologies in accounting facilitates the shift from retrospective reporting to proactive forecasting and expands the accountant's role to that of an analyst and consultant. Conclusions. Big data processing technologies are one of the key factors in the digital transformation of accounting. Their application requires a revision of professional standards and the development of new competencies among specialists.