Management of accounting in the conditions of digitalization of the economy

Автор: Muzafarova Z.R., Filimonova N.D.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 6-2 (88), 2022 года.

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The growing spread of digital technologies has had an incomparable impact on many aspects of modern civilization. The digitalization of the economy has rethought industrial structures and rethought business models. Thus, in the conditions of financial and accounting services face new threats, challenges and opportunities. This article reveals the problems of accounting and digital transformation of the economy, namely the advantages and disadvantages of their approbation in the conduct of business activities using advanced modern technologies. Special attention is paid to blockchain technology, whose superiority and capabilities are an auxiliary tool in accounting and reporting. The influence of artificial intelligence on key aspects of accounting is considered, namely, the processing of a large amount of information and, ultimately, the formation of the necessary reporting requested by internal users of the organization. The innovation of 2022 on the use of the digital ruble in the Russian Federation is being studied.

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Accounting, accounting (financial) reporting, digital economy, blockchain, artificial intelligence, digital ruble

Короткий адрес: https://sciup.org/170194690

IDR: 170194690   |   DOI: 10.24412/2411-0450-2022-6-2-84-89

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