EN
The implementation of modern IT technologies; as well as communicative and technologies and the development of the information society has all led to the virtualization of the subject of scientific research relating to management. A virtual organization is an innovative form of running activities organized in various spheres of human activity, including that of business. Each modern enterprise represents a defined degree of virtualization that is marked out by the level of virtualness attained. The processes of virtualization occurring and the creation of virtual organizations on an increasingly larger scale require the redefinition of the concepts and models in the field of creating and managing organizations. The aim of this paper is to carry out an insight and characterization of the evolution of the methodology of science with regard to the processes of virtualization occurring in enterprises, as well as the appearance of research problems associated with the formation and functioning of virtual organizations which did not previously exist.