The impact of the digitalization of Russian society on the work of expert accountant
Автор: Nikitina Alexandra N., Lebedeva Alfiya V.
Журнал: Ученые записки Казанского юридического института МВД России @uzkui
Рубрика: Юридические науки
Статья в выпуске: 2 (12) т.6, 2021 года.
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The article discusses the features of the activity of accountant under digitalization in Russian society, participation of an expert accountant in the investigation of high-tech crimes, in particular, crimes committed with the use of electronic document flow. The authors study pull and push factors of e-signature.
Expert accountant, electronic document management, electronic signature, qualified signature
Короткий адрес: https://sciup.org/142231076
IDR: 142231076
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