Home  Journals  International Accounting  12(534) - 2025 December

Trends in the development of accounting for small business entities

Received: 24 October 2025

Accepted: 14 November 2025

Available online: 16 December 2025

Subject Heading: NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: М40, М41

Pages: 4-23

https://doi.org/10.24891/ljqdrr

Subject. This article deals with the theoretical issues of accounting areas at small business entities in the context of changes in the Russian accounting legislation, State policy in the field of small business, and the acceleration of the economy digitalization.
Objectives. The article aims to identify and highlight the main trends in the development of accounting of small business entities.
Methods. For the study, we used the methods of content analysis, comparative analysis, systematization, analogy, and generalization.
Results. Based on a review of opinions on the key areas for the development of accounting at small business organizations, the article highlights the existing areas of concern in the organization and methodology of accounting that small business entities face when establishing an accounting system. It identifies and describes the key trends in the development of accounting currently observed among small business entities.
Conclusions and Relevance. Due to the inevitability of automation and digitalization, some simplified methods of accounting, enshrined in regulatory sources, require a qualitative reassessment of their relevance and appropriateness of use. Further research is focused on examining the issues related to the development of a unified regulatory document governing accounting at small business entities, as well as justifying the implementation of modern digital solutions in the activities of these entities. The conclusions and results obtained can be used as a subject of discussion by researchers, educators, students, practicing professionals, small business managers, and all interested parties.

Keywords: accounting, trends in accounting development, small business entity, digitalization, simplified accounting methods

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