scholarly journals Digital economy and its role in accounting

2020 ◽  
Vol 159 ◽  
pp. 04032 ◽  
Author(s):  
Zhuldyz Kupenova ◽  
Sariya Baimukhanova ◽  
Gulnar Nurgalieva ◽  
Gulnar Zhunisova ◽  
Aigerim Nurmukhan

The digital economy is one of the accelerating drivers for economic growth today. In this regard, the article discusses the concept of «Digital economy», the importance of accounting and its role in the digital economy; the need for further development of theoretical and methodological provisions of accounting, state projects that have been successfully implemented in the framework of the «Digital Kazakhstan» program regarding accounting; and the transformation of accounting activities in the digitalization of the economy. The main directions of accounting modernization in the digital economy and information society are considered. Digital literacy is the knowledge and ability of a person to use information and communication technologies in their daily and professional activities. changes to the accountant’s function, adding artificial intelligence to accounting operations, Robots, or programs that process data.

Author(s):  
C. DePablos Heredero

The information society must be considered, above all, a society composed by people. For that reason, a social priority for the information society development should be centered in the acquisition of knowledge. To be included in the digital literacy means to have the technological capabilities that allow a person surviving in the information society. We try to offer real examples for the development of digital literacy in a variety of areas of application: education, social inclusion and firms. For that reason we describe and analyze the contribution of digital literacy to the following Spanish projects: Educared, which promotes the spread of Internet for innovation and pedagogical training amongst teachers, parents and students in primary and secondary schools; the Dana Project, which identifies good practices to reduce the digital gap based in gender; and Competic, a program offers good practices for the promotion of information and communication technologies in small and medium size firms.


2019 ◽  
Vol 2019 (54) ◽  
pp. 14-44
Author(s):  
Przemysław Potocki

An article presents selected theoretical and empirical aspects of functioning information in social and economical dimensions of contemporary democratic political systems. Quantitative and qualitative levels of analysis were highlighted. New developmental forms of the information society were the object of consideration. Some skills related to the use of information and communication technologies were presented. The labour market’s situation in the digital economy was include in the analysis. Profession of the information broker was used as an empirical example of that situation. Lastly, a sequential model of information broker’s activity was proposed.


2021 ◽  
pp. 102-113
Author(s):  
Hasmik Harutyunyan ◽  
Mariana Kocharyan

As a result of the influence of information and telecommunication technologies on the development of modern economic and management systems, the global economy was radically transformed at the end of the 20th century. Nowadays, information and communication technologies are important components of progress in any field of economy. In the 21st century, a modern person cannot perform effective work without ICT, because people's awareness and ability to use information effectively are highly important in order to ensure the success in every field, which is the foundation of the development of information society and digital economy. And the formation of the latter is possible with the implementation of ICT in the public administration system of the economy and with the informationization of the sector. In other words, in the digital economy the modern information society requires a qualitatively new public administration system, one of the most important factors for the improvement of which is the introduction and application of ICT.


2019 ◽  
Vol 23 (4) ◽  
pp. 13-22 ◽  
Author(s):  
Elena N. Klochkova ◽  
Natalya A. Sadovnikova

Purpose of the study is carrying out the analysis of current trends in education in the conditions of digitalization. In the put modern economic and technological conditions new modern approaches to development of key competences of digital economy, ensuring mass digital literacy of experts and personalisation of educational process are required. For realization of the specified purpose the passport of the Federal project “Shots for Digital Economy” is approved on May 28, 2019. According to target indicators of the Project by 2024 have to be trained on online to programs of development of digital literacy; 120 thousand people have to be accepted on training in programs of the higher education in the sphere of information technologies; about 8 programs of the higher education for the benefit of digital economy are created. The research problem – to establish as far as realizuyema goals.Materials and methods. For the purpose of the description of the current situation methods of descriptive statistics are used. The analysis of information collected during the sociological poll organized and held by PPS of department of statistics together with ANO Council for Questions of Management and Development at Department of work and social protection of the population of the city of Moscow is provided. Methods of visualization of data are applied to evident data presentation. Data processing was carried out with application of MS of Excel and a package of the IBM SPSS Statistics application programs.Results. The carried-out analysis allowed to define top trends in education. The revealed trends proved need of improvement of quality of education with application of information and communication technologies. Results of a research show about demand in labor market of experts in the sphere of information and communication technologies, including among persons with limited opportunities. The world rankings testify to low positions of Russia on the level of involvement of the experts having the specified skills.Conclusion. At the same time, the programs implemented by the state in education will allow to build a qualitative education system at all levels, including both support of talented youth in mathematics and informatics, and training of the highly qualified personnel conforming to new requirements of digital economy and also programs of retraining and professional development for the most demanded professions.


1970 ◽  
Vol 17 (3) ◽  
Author(s):  
Iryna Yu. Reheilo ◽  
Natalia T. Zadorozhna ◽  
Oleksandr V. Bazeliuk

Designing the new forms of the state institutions activity organizing on the base of information and communication technologies, and in particular of the National Academy of Pedagogical Sciences of Ukraine, is an urgent problem under the conditions of the information society development. The paper aims to define the theoretical frameworks, institutional measures and information resources list, on their base the reorganization, modernization and further development of the Internet portal of the NAPS of Ukraine will be held. The explanation of the aim, tasks and main concepts are given in the article. The principles are described, on the base of which the up-to-date portal projecting is held. The structure of the official (presenting) and internal (corporate) portal of the NAPS of Ukraine is offered and its domain name is defined.


2020 ◽  
pp. 137-143
Author(s):  
M. Yu. Teplyakova ◽  
M. D. Khabib

The development of society at the present stage is characterized by the practical implementation of digital technologies in many areas of life. The purpose of this study is to analyze the information support of the development of the digital economy in the regions of the Russian Federation. The methodological approaches of international and national organizations in the system for assessing the development of the country's informatization have been disclosed in the article. A system of indicators of the national system for monitoring the development of the digital economy, which reflects the development factors of the information society and the use of information and communication technologies, has been presented. A comparative assessment of the composition and content of international and national indicators for assessing the development of the information society has been given. The calculation on the components of the information and communication technologies Development Index for each subject of the Russian Federation and the Federal districts has been made, as well as the analysis of variations in this Development Index for the constituent entities of the Russian Federation for 2014–2018 has been carried out.


Author(s):  
C. DePablos Heredero

The information society must be considered, above all, a society composed by people. For that reason, a social priority for the information society development should be centered in the acquisition of knowledge. To be included in the digital literacy means to have the technological capabilities that allow a person surviving in the information society. We try to offer real examples for the development of digital literacy in a variety of areas of application: education, social inclusion and firms. For that reason we describe and analyze the contribution of digital literacy to the following Spanish projects: Educared, which promotes the spread of Internet for innovation and pedagogical training amongst teachers, parents and students in primary and secondary schools; the Dana Project, which identifies good practices to reduce the digital gap based in gender; and Competic, a program offers good practices for the promotion of information and communication technologies in small and medium size firms.


E-Management ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 86-98
Author(s):  
N. V. Kuznetsov ◽  
M. D. Khabib

The current stage in the development of the world community is characterized by high rates of development of digital technologies and their practical implementation in many areas of life. The purpose of the paper is the analysis of the system for monitoring for the development of the information society and the digital economy, both in the Russian Federation and abroad. The role of international organizations in creating methodological foundations for the study of the implementation of information technology has been revealed in the article. The chronology of the development and implementation of the main regulatory documents, on the basis of which data is being collected on countries and their comparison, has been considered. Particular attention to the study of Russia’s place in the ratings compiled by various international organizations has been paid. A system of indicators of a national system for monitoring the development of the digital economy has been adduced, which reflects the development factors of the information society and the use of information and communication technologies. The dynamics of the gross value added of the ICT sector of the Russian economy and the number of people employed in the information and communication technologies sector have been analysed. Significant variability in the intensity of the dynamics indicators, reflecting various aspects of the development of the information society, as well as a significant lag of Russia from the leading countries in certain areas of the ICT sector, have been identified. It has been shown that the key task aimed at correcting this situation is to improve the investment climate in the information and communication technologies sector. At the same time, the imperfection of the methodology for monitoring the development of the information society and the digital economy does not allow us to take timely measures to regulate digitalization processes. It has been concluded that it is necessary to continue work on improving indicators for monitoring the implementation of the government program “Digital Economy of the Russian Federation”.


2021 ◽  
Vol 14 (1) ◽  
pp. 16
Author(s):  
Aleksandra Synowiec

The objective of this study is to identify the current state of, and the prospects for, information and communication technologies (ICT) dissemination in rural areas in Ukraine in juxtaposition with other post-transition countries. The spread of ICT is discussed within the frame of economic, infrastructural, and social factors affecting rural areas in Ukraine since the post-communist transition period. Information and communication technologies may support the socio-economic development of peripheral areas in many ways—including rural ones. Dissemination of ICT contributes to the emergence of sources of income, equalizes education opportunities, and increases the attractiveness of rural areas. However, the rural—urban divide in the countries of Central and Eastern Europe and other former USSR countries is still remarkable and, as a type of structural inequality, should be better recognized. The source material is based on secondary data, which consists of selected literature on the subject of rural development in Central and Eastern European Countries, strategic documents, available reports and studies of international institutions, research from agencies, state documents and statistics, and research conducted by international and domestic NGOs. In reference to the paper’s objective, the method of content analysis was employed. Dissemination of ICT in rural areas in Ukraine is influenced by two groups of factors. The infrastructural divide concerning Internet access between rural and urban populations in Ukraine has been diminishing, but the issue of structural exclusion due to place of residence has still not been solved. As far as the social aspects of ICT dissemination in rural areas in Ukraine are concerned, the level of digital literacy among rural dwellers is significantly lower in comparison to urban residents. Rural areas are more exposed to the consequences of various aspects of digital exclusion.


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