ROLE AND FEATURES OF MANAGEMENT ACCOUNTING IN THE DIGITAL TRANSFORMATION OF THE COMPANY

2021 ◽  
Vol 4 (4) ◽  
pp. 165-168
Author(s):  
V. I. ABRAMOV ◽  
◽  
D. M. MIKHAYLOV ◽  
A. D. STOLYAROV ◽  
◽  
...  
Keyword(s):  
Management Accounting ◽  
Digital Economy ◽  
Digital Transformation ◽  
A Company

The article examines the role of management accounting in the preparation and implementation of the digital transformation of a company, examines the features and requirements for management accounting in the digital economy, substantiates proposals for key changes in the organization of management accounting in the digital transformation of a company.

Management Accounting in the Digital Economy

2020 ◽  
pp. 156-176 ◽  
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Dana Maria (Oprea) Constantin ◽  
Andreea Marin-Pantelescu
Keyword(s):  
Information Technology ◽  
Industry 4.0 ◽  
Information Technologies ◽  
Cost Management ◽  
Management Accounting ◽  
New Economy ◽  
Digital Economy ◽  
Current State ◽  
Accounting Management

This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual approaches of the digital economy and Industry 4.0, the B20 pillars and their impact on the management accounting, the role of management accounting and of the management accountant in the new economy, forecasts and solutions regarding the adaptation of the management accounting to the digital economy, and cost management of the implementation of innovative information technology. All aspects presented are based on national and international professional studies and attempt to present the current state of the themes addressed. The chapter ends with the author's conclusions regarding management accounting in the digital economy. Through the authors' contribution, the chapter offers perspectives and solutions to increase knowledge to implement information technologies and adapt accounting management to these innovative waves.

scholarly journals Role of the digital economy in the sphere of tourism in the Republic of Uzbekistan

2020 ◽  
Vol 8 ◽  
Author(s):  
Bakaev Ziyovuddinkhon Toshbolta ugli
Keyword(s):  
Human Life ◽  
Digital Economy ◽  
Tourism Industry ◽  
Digital Transformation ◽  
The Republic

Digitalization of the economy has an impact on all spheres of society and human life, the tourism industry is no exception. The article examines the main directions of the influence of the digital economy on the tourism industry and considers the main technologies that affect the digital transformation of the tourism industry.

scholarly journals The Сoncept of an Advanced Training Сourse in Information Culture for Students of Economic Spesialties

2020 ◽  
pp. 5-16
Author(s):  
N. A. Panshin
Keyword(s):  
Effective Interaction ◽  
Digital Economy ◽  
Digital Transformation ◽  
Theory And Practice ◽  
Digital Culture ◽  
Advanced Training ◽  
Information Culture ◽  
Training Course ◽  
Modern Information

Based on the analysis of the theory and practice of modern digital transformation, approaches and the concept of the content of an advanced training course in information culture (in modern conditions - digital culture) are offered for students of economic specialties. The place and role of the general culture and information culture, as its component, in the modern digital economy are determined and the conceptual structure of the training course on information culture for economic specialties is proposed, taking into account the features of the digital economy and new opportunities to improve the efficiency of the use of information systems and the formation of information resources.Unlike existing courses, when digital culture is understood as “creating an environment in which managers recognize the important role of technology for business, ensure the availability of information and train employees for the most comfortable and efficient use of technological tools”, the article substantiates the need to understand the natural harmony of complex self-organization information systems.In relation to economic specialties, the essence of the proposed concept of the training course is in-depth Understanding by students of the essence of modern information (digital) culture as an institution of creating conditions for economic agents to use the capabilities of modern information (digital) ecosystems for the effective interaction of individuals and enterprises and their accelerated adaptation to technological innovations.Based on the concept, the structure of the course is proposed, which includes four blocks of topics studied: the nature and role of culture in the economy; digital transformation and digital economy; the basics of website content generation and data visualization; approaches to assessing the effectiveness of information and digital culture.

The main trends of digital transformation in the economy of the EAEU countries

2021 ◽  
pp. 207-213
Author(s):  
Н.Ю. Сопилко ◽  
О.Ю. Мясникова
Keyword(s):  
Digital Economy ◽  
Digital Transformation ◽  
Competitive Advantages ◽  
Common Markets

В статье определена роль развития цифровизации для государств Евразийского экономического союза (ЕАЭС), подчеркнута ее перспективность в контексте интеграционных процессов. Дана характеристика имеющихся предпосылок для развития цифровой экономики на пространстве ЕАЭС. Выделены основные тренды проведения цифровизации, определены стратегически важные сферы для ее внедрения в регионе ЕАЭС, а также рассмотрены имеющиеся барьеры, препятствующие этому процессу. Отмечено, что принятие цифровой повестки откроет новые возможности для развития общих рынков государств ЕАЭС и позволит получать дополнительные конкурентные преимущества. The role of digitalization development in economy of the EAEU countries is noted in the paper. Its urgency and prospects are emphasized in the context of integration processes of the region. The characteristics of existing prerequisites for digital economy development in the EAEU space are performed. The main trends of digitalization are identified, strategically important areas for its implementation in the EAEU region are described, and the existing barriers are considered. It is concluded that the adoption of digital agenda will open up new opportunities for common markets development of the EAEU members and it will allow obtaining additional competitive advantages.

scholarly journals The Role of the Library in the Digital Economy

2020 ◽  
Vol 39 (4) ◽  
Author(s):  
Serhii Zharinov
Keyword(s):  
Digital Economy ◽  
Problem Area ◽  
Digital Transformation ◽  
Gradual Transition ◽  
Main Subject ◽  
Research Information ◽  
Subject Field ◽  
Scientific Libraries ◽  
Business Entities

The gradual transition to a digital economy requires all business entities to adapt to the new environmental conditions that are taking place through their digital transformation. These tasks are especially relevant for scientific libraries, as digital technologies make changes in the main subject field of their activities, the processes of creating, storing, and information disseminating. In order to find directions for the transformation of scientific libraries and determine their role in the digital economy, a study of the features of digital transformation and the experience of the digital transformation of foreign libraries was conducted. Management of research data, which is implemented through the creation of Current Research Information Systems (CRIS) was found to be one of the most promising areas of the digital transformation of libraries. The problem area of this direction and ways of engaging libraries in it have been also analyzed in the work.

scholarly journals The development of digital infrastructure and blockchain technologies in Ukraine

2020 ◽  
pp. 188-194
Author(s):  
Nazar Demchyshak ◽  
Vasyl Radyk
Keyword(s):  
Information And Communication Technologies ◽  
Digital Technologies ◽  
Communication Technologies ◽  
Digital Economy ◽  
Digital Transformation ◽  
Economic Research ◽  
Digital Infrastructure ◽  
Information And Communication ◽  
Definition Of

Purpose. The aim of the article is substantiation of the role of digital infrastructure in the process of digital transformation of Ukraine and analysis of the possibilities of using blockchain technologies. Methodology of research. General and special methods of economic research are used in the course of scientific research, in particular: analysis and synthesis to reveal the economic essence of digital infrastructure; statistical and graphic methods ‑ in the analysis of world trends in the development of information and communication technologies, methods of induction and deduction, abstract and logical method ‑ in drawing conclusions from the results of the study. Finding. Definitions of digital economy, suggested in domestic economic literature, are considered. The author’s definition of this concept is substantiated. Areas of activity have been identified in which the introduction of digital technologies will play a decisive role in the context of digital transformation. The Concept of the development of the digital economy and society of Ukraine and the directions of digital development defined by this Concept are considered. The types of digital infrastructures and the main digital technologies that ensure their formation are given. The essence of the concept of blockchain and the scope of its possible application in Ukraine in order to protect data and ensure cybersecurity is revealed. Originality. The author's definition of digital economy is offered, in which special value is given to introduction and real use of digital technologies in various spheres of human activity. The role of digital infrastructure and main technologies that ensure its formation is substantiated. The directions of using blockchain technologies and measures that need to be implemented for further digital transformation of Ukraine are proposed. Practical value. The results of the study will contribute to the formation of the institutional basis for further development of information technologies in Ukraine, their introduction into the real sector of the economy, and in the future ‑ building an effective digital economy focused on innovation in production and services. Key words: digital economy, digital infrastructure, digital transformation, information and communication technologies, blockchain.

scholarly journals The role of digitalization in the development of socio-economic systems

2021 ◽  
Vol 106 ◽  
pp. 01008
Author(s):  
Ilyas Arsakaev ◽  
Larisa Khatsieva
Keyword(s):  
Digital Technologies ◽  
Digital Economy ◽  
Comprehensive Analysis ◽  
Digital Transformation ◽  
Innovative Activity ◽  
Economic Systems ◽  
Innovation Infrastructure ◽  
Transformation Processes

The digitalization of the economy and the transformation of socio-economic processes corresponding to these changes presupposes an increase in innovative activity in the regions. The problem of introducing digital technologies into the processes of socio-economic systems is the use of ineffective incentive tools. To solve this problem, it is necessary to study the functioning of socio-economic systems, in particular, the interaction of participants in the innovation infrastructure within the framework of digitalization. The digital economy sets the vector along which socio-economic systems of micro, meso, macro levels will develop in the long term, which necessitates research and a comprehensive analysis of digital transformation processes.

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

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