Modern approaches to accounting and control

UDC 657
DOI: 10.36871/u.i.k.2025.01.01.009

Authors

Svetlana M. Molchanova,
Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia

Abstract

The article reveals the importance of accounting and control in the digital economy, their role in making strategic decisions, using digital technologies and artificial intelligence to improve management efficiency and ensure data security. The purpose of modern accounting is emphasized – providing reliable information on the financial and economic activities of a company using modern digital tools for effective business operations, ensuring compliance with legislative and regulatory requirements, capitalization and scaling. The importance of big data and digital technologies in automating accounting and control and reducing risks through data integration and the use of machine learning algorithms is noted. It is indicated that modern approaches to accounting and control are focused on optimizing the use of resources, timely detection of deviations from planned indicators for the implementation of timely corrective measures. The author substantiates the use of blockchain technologies in accounting and control, highlighting their advantages – transparency, security, decentralization and automation of processes, and also notes the challenges associated with increasing competitiveness, legal aspects and integration.

Keywords

digital economy, accounting and control, strategic decisions, big data, artificial intelligence, machine learning, blockchain technologies.