Problems of Electronic Workflow Application in Accounting

Information technologies in accounting are widely used inside the company and also when dealing with other companies and regulatory bodies. Switch to paperless workflow in accounting is promising and profitable for all the participants. Whereas analysis of contemporary scientific publications shows absence of basic terms of electronic document management, gaps in legislation, inconsistency of legal definitions. The article considers the evolution of the information accounting systems introduction, the definition and properties of an electronic document are analyzed, the criteria that allow equating a signed electronic document with a document on paper are considered. Factors constraining development of electronic document circulation are generalized.