Pub Date : 2022-06-30DOI: 10.26425/2658-3445-2022-5-2-109-120
D. Shuvalova, Yu. A. Ovchinnikova, O. Lykova
The article considers the issue of the development of the industrial market of power engineering. The main problem of power engineering in the Russian Federation is the technological lag behind foreign competitors. It is worth considering the fact that 45 % of the equipment is outdated and requires updating. Therefore, import substitution and R&D development are an important goal for achieving industrial growth of the industry. Today, several state programs are being implemented for the development of power engineering and energy in general. In order to develop power engineering, it is necessary to understand the situation in the industry market. This article discusses the index of industrial production by regions of the Russian Federation. It was revealed that production is developing slowly, in some regions the index is less than 100 %. The analysis of market concentration showed that the industrial market of power engineering is moderately concentrated. This is due to the presence of leading enterprises in the industry market, to which the state provides fnancial support. In this regard, a schematic diagram of the influence of the concentration of the power engineering market on the energy market was constructed. Using the scheme, it is possible to identify possible reserves for improving production, increase the competitiveness of companies in the industry market, as well as evaluate promising areas for the development of regions and the country.
{"title":"Industrial markets of the power engineering industry and energy: comparative analysis","authors":"D. Shuvalova, Yu. A. Ovchinnikova, O. Lykova","doi":"10.26425/2658-3445-2022-5-2-109-120","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-2-109-120","url":null,"abstract":"The article considers the issue of the development of the industrial market of power engineering. The main problem of power engineering in the Russian Federation is the technological lag behind foreign competitors. It is worth considering the fact that 45 % of the equipment is outdated and requires updating. Therefore, import substitution and R&D development are an important goal for achieving industrial growth of the industry. Today, several state programs are being implemented for the development of power engineering and energy in general. In order to develop power engineering, it is necessary to understand the situation in the industry market. This article discusses the index of industrial production by regions of the Russian Federation. It was revealed that production is developing slowly, in some regions the index is less than 100 %. The analysis of market concentration showed that the industrial market of power engineering is moderately concentrated. This is due to the presence of leading enterprises in the industry market, to which the state provides fnancial support. In this regard, a schematic diagram of the influence of the concentration of the power engineering market on the energy market was constructed. Using the scheme, it is possible to identify possible reserves for improving production, increase the competitiveness of companies in the industry market, as well as evaluate promising areas for the development of regions and the country.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44198138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.26425/2658-3445-2022-5-2-136-144
K. I. Frolov
It often happens that a social network of a general orientation is not convenient for a specifc group of people due to the specifcs of their interests. The community of TV series fans is one of these groups. Therefore, the development of a narrowly focused social network, which will implement functionality for a certain category of users, is very relevant. The purpose of this work is to develop an information system, which is a narrowly focused social network for fans of TV shows with functionality that meets the needs of this group of people, taking into account the specifcs of their interests. Main tasks: determination of user needs; analysis of the functionality of existing solutions and identifcation of components that need to be implemented; study of approaches to the design of recommender systems; choice of means and methods of development; system design and development. As a result, an information system that can satisfy the needs of series lovers was designed. The developed system provides a functionality that allows user to keep track of watched episodes, get fresh and up-to-date information about TV shows, discuss news and TV shows with other people, receive personal recommendations, etc. At the same time, users can access the system using various types of devices: smartphones or tablets running iOS and Android operating systems, desktop computers and laptops.
{"title":"Development of a narrow-directional social network for fans of TV series","authors":"K. I. Frolov","doi":"10.26425/2658-3445-2022-5-2-136-144","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-2-136-144","url":null,"abstract":"It often happens that a social network of a general orientation is not convenient for a specifc group of people due to the specifcs of their interests. The community of TV series fans is one of these groups. Therefore, the development of a narrowly focused social network, which will implement functionality for a certain category of users, is very relevant. The purpose of this work is to develop an information system, which is a narrowly focused social network for fans of TV shows with functionality that meets the needs of this group of people, taking into account the specifcs of their interests. Main tasks: determination of user needs; analysis of the functionality of existing solutions and identifcation of components that need to be implemented; study of approaches to the design of recommender systems; choice of means and methods of development; system design and development. As a result, an information system that can satisfy the needs of series lovers was designed. The developed system provides a functionality that allows user to keep track of watched episodes, get fresh and up-to-date information about TV shows, discuss news and TV shows with other people, receive personal recommendations, etc. At the same time, users can access the system using various types of devices: smartphones or tablets running iOS and Android operating systems, desktop computers and laptops.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44478872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.26425/2658-3445-2022-5-2-45-52
G. A. Adamova
A strategic approach to fnancial performance management allows the company to achieve long-term business success. However, to implement this approach, it is necessary to organize an appropriate information system. The purpose of the work is to study the main problems of accounting and analytical support of strategic management of a manufacturing company in rapidly changing market conditions. Also, in order to ensure sustainable development and achieve the planned fnancial result, the author of the article offers reasonable suggestions and recommendations for the formation of information in the context of the types of activities of an economic entity. The author analyzes existing approaches to systematization of information by types of activity and gives recommendations for the consistent application of the methodology for generating data in the context of key activities, identifying cost drivers and evaluating products in relation to the business processes they cause. The article formulates requirements for the organization of cost accounting by type of activity with the possibility of assessing the relationship between the company’s products and the consumption of resources and the formation of the optimal product range on this basis. The practical implementation of mentioned recommendations will provide an opportunity to improve the fnancial position of the company by identifying and reducing activities that do not create value and to allocate available resources more effectively.
{"title":"Activity-based cost accounting as a tool for strategic company management","authors":"G. A. Adamova","doi":"10.26425/2658-3445-2022-5-2-45-52","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-2-45-52","url":null,"abstract":"A strategic approach to fnancial performance management allows the company to achieve long-term business success. However, to implement this approach, it is necessary to organize an appropriate information system. The purpose of the work is to study the main problems of accounting and analytical support of strategic management of a manufacturing company in rapidly changing market conditions. Also, in order to ensure sustainable development and achieve the planned fnancial result, the author of the article offers reasonable suggestions and recommendations for the formation of information in the context of the types of activities of an economic entity. The author analyzes existing approaches to systematization of information by types of activity and gives recommendations for the consistent application of the methodology for generating data in the context of key activities, identifying cost drivers and evaluating products in relation to the business processes they cause. The article formulates requirements for the organization of cost accounting by type of activity with the possibility of assessing the relationship between the company’s products and the consumption of resources and the formation of the optimal product range on this basis. The practical implementation of mentioned recommendations will provide an opportunity to improve the fnancial position of the company by identifying and reducing activities that do not create value and to allocate available resources more effectively.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43607898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-29DOI: 10.26425/2658-3445-2022-5-2-4-14
E. Akhmetshin, V. Vasilev
The article considers the evolution of university models, examines in detail the model of a digital university and pays special attention to changing the paradigm of university resource management in the context of digitalization. The transition from managing university resources to managing access to them is substantiated. This problem is relevant, since the Russian economy is faced with the task of overcoming technological dependence in the current conditions of restrictions and Western sanctions. The development of universities of a new quality, integrated with the real sector of the economy, operating on the basis of digital technologies and providing competitive innovative development, could be a solution to this problem. The purpose of the article is to propose a new methodology for the development of the university and the management of its resources in the context of digitalization. In the course of the study the authors solved the following tasks: they analyzed global trends and external risks for higher education; revealed the phenomenon of the digital university; substantiated the new principles of digital university resource management that meet the requirements of the fourth industrial revolution; proposed an approach to the digital development of the university based on the harmonization of the interests and requirements of stakeholders; considered the concepts of infrastructure logic and the strategy of digital transformation of the university. The article used both general scientifc research methods and special ones: frstly, statistical analysis of indicators of global innovation trends in the feld of digitalization of education and the economy; secondly, an institutional approach aimed at identifying effective institutions (rules of the game) that can increase the overall motivation of internal and external stakeholders of the university to ensure an effective digital transformation process; thirdly, the method of multiple thematic comparisons to analyze the scientifc literature and ofcial sources on the digital development of the university and the innovative economy. As a result of the study, the authors formulated a set of recommendations for developing a strategy for the digital transformation of Russian universities based on the author’s methodology for resource management in the digital age for integration into the global innovation process and obtaining leadership positions in global university rankings.
{"title":"Approaches to resource management of a modern university in the context of digitalisation","authors":"E. Akhmetshin, V. Vasilev","doi":"10.26425/2658-3445-2022-5-2-4-14","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-2-4-14","url":null,"abstract":"The article considers the evolution of university models, examines in detail the model of a digital university and pays special attention to changing the paradigm of university resource management in the context of digitalization. The transition from managing university resources to managing access to them is substantiated. This problem is relevant, since the Russian economy is faced with the task of overcoming technological dependence in the current conditions of restrictions and Western sanctions. The development of universities of a new quality, integrated with the real sector of the economy, operating on the basis of digital technologies and providing competitive innovative development, could be a solution to this problem. The purpose of the article is to propose a new methodology for the development of the university and the management of its resources in the context of digitalization. In the course of the study the authors solved the following tasks: they analyzed global trends and external risks for higher education; revealed the phenomenon of the digital university; substantiated the new principles of digital university resource management that meet the requirements of the fourth industrial revolution; proposed an approach to the digital development of the university based on the harmonization of the interests and requirements of stakeholders; considered the concepts of infrastructure logic and the strategy of digital transformation of the university. The article used both general scientifc research methods and special ones: frstly, statistical analysis of indicators of global innovation trends in the feld of digitalization of education and the economy; secondly, an institutional approach aimed at identifying effective institutions (rules of the game) that can increase the overall motivation of internal and external stakeholders of the university to ensure an effective digital transformation process; thirdly, the method of multiple thematic comparisons to analyze the scientifc literature and ofcial sources on the digital development of the university and the innovative economy. As a result of the study, the authors formulated a set of recommendations for developing a strategy for the digital transformation of Russian universities based on the author’s methodology for resource management in the digital age for integration into the global innovation process and obtaining leadership positions in global university rankings.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48586104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-29DOI: 10.26425/2658-3445-2022-5-2-28-34
M. Kosinova, P. N. Ignatova
The structure of the flm industry has changed signifcantly over the past two years. The decline in cinema attendance, the activation of flm distribution on digital platforms, the decline in the level of flm production and other reasons have led to a transformation in the production and consumption of audiovisual content. The change of the main content customer has become an important trend in 2021. Online platforms have replaced production and television companies. Neither the personnel nor the infrastructure of the flm industry was ready for such a volume of orders for production from online cinemas. This caused a sharp rise in prices and an increase in the cost of flm production. The industry is actually in crisis. Based on the study, the authors concluded that today state pays quite a lot of attention to the issues of the digitalization of the flm industry. The study notes the strengthening of state control over digital video platforms, a change in the scheme of state fnancing of the industry, the allocation of large fnancial resources for the digitalization of video archives, the introduction of electronic document management in the feld of flm production, flm distribution, in the process of submitting flm copies to the archive, etc. The authors of the article offer a partial solution to one of the main current problems of the industry – the crisis of traditional cinema distribution with the strengthening of digital distribution. According to the study, the participation of the state can also help with it. For example, by strengthening state funding of audiovisual products intended for cinema rental, as well as strengthening support for cinemas in times of crisis.
{"title":"Digitalisation of the flm industry in the context of the COVID-19 pandemic","authors":"M. Kosinova, P. N. Ignatova","doi":"10.26425/2658-3445-2022-5-2-28-34","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-2-28-34","url":null,"abstract":"The structure of the flm industry has changed signifcantly over the past two years. The decline in cinema attendance, the activation of flm distribution on digital platforms, the decline in the level of flm production and other reasons have led to a transformation in the production and consumption of audiovisual content. The change of the main content customer has become an important trend in 2021. Online platforms have replaced production and television companies. Neither the personnel nor the infrastructure of the flm industry was ready for such a volume of orders for production from online cinemas. This caused a sharp rise in prices and an increase in the cost of flm production. The industry is actually in crisis. Based on the study, the authors concluded that today state pays quite a lot of attention to the issues of the digitalization of the flm industry. The study notes the strengthening of state control over digital video platforms, a change in the scheme of state fnancing of the industry, the allocation of large fnancial resources for the digitalization of video archives, the introduction of electronic document management in the feld of flm production, flm distribution, in the process of submitting flm copies to the archive, etc. The authors of the article offer a partial solution to one of the main current problems of the industry – the crisis of traditional cinema distribution with the strengthening of digital distribution. According to the study, the participation of the state can also help with it. For example, by strengthening state funding of audiovisual products intended for cinema rental, as well as strengthening support for cinemas in times of crisis.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46292022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-29DOI: 10.26425/2658-3445-2022-5-2-15-27
V. Glazkova
The analysis of the functioning of the heat supply industry in Russia revealed negative trends in its development. One of the ways to increase the efciency of its activities is modernization and innovative development, which should contribute to the energy security of heat supply. It is noted that the energy security of heat supply should be considered not only in the key of high-quality and uninterrupted supply of the resource, but also from the standpoint of minimizing the negative impact on the environment. The article emphasizes that the global fuel and energy complex is in transition to a new energy system, developing in three directions: decentralization, decarbonization and digitalization. Under these conditions, the heat supply industry in Russia will also undergo transformation, so it is advisable to talk about the processes of its development and modernization, taking into account the principles of balanced environmental development, energy and resource conservation, as well as rational complement of traditional and renewable energy. The purpose of the study is an attempt to form a number of special principles according to which the heat supply system of Russia should function and develop in the conditions of transition to a new energy system. To achieve this goal, the article proposes to solve the following tasks: to consider the current state of the heat supply industry and highlight the main trends in its development, to identify the essence of the new energy system and the conditions for its change, to defne the principles of environmental safety and environmental efciency of heat supply as special principles for the functioning and development of the heat supply system in the context of a change in the energy system. Dialectical, formal-logical and system-structural methods were used as research methods.
{"title":"Functioning and development of the Russian heat supply system in the energy system transformations","authors":"V. Glazkova","doi":"10.26425/2658-3445-2022-5-2-15-27","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-2-15-27","url":null,"abstract":"The analysis of the functioning of the heat supply industry in Russia revealed negative trends in its development. One of the ways to increase the efciency of its activities is modernization and innovative development, which should contribute to the energy security of heat supply. It is noted that the energy security of heat supply should be considered not only in the key of high-quality and uninterrupted supply of the resource, but also from the standpoint of minimizing the negative impact on the environment. The article emphasizes that the global fuel and energy complex is in transition to a new energy system, developing in three directions: decentralization, decarbonization and digitalization. Under these conditions, the heat supply industry in Russia will also undergo transformation, so it is advisable to talk about the processes of its development and modernization, taking into account the principles of balanced environmental development, energy and resource conservation, as well as rational complement of traditional and renewable energy. The purpose of the study is an attempt to form a number of special principles according to which the heat supply system of Russia should function and develop in the conditions of transition to a new energy system. To achieve this goal, the article proposes to solve the following tasks: to consider the current state of the heat supply industry and highlight the main trends in its development, to identify the essence of the new energy system and the conditions for its change, to defne the principles of environmental safety and environmental efciency of heat supply as special principles for the functioning and development of the heat supply system in the context of a change in the energy system. Dialectical, formal-logical and system-structural methods were used as research methods.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45567192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-01DOI: 10.26425/2658-3445-2022-5-1-4-13
N. Verstina, T. Kisel, K. Kulakov
Construction is one of the most significant sectors of the economy both by the share of the population employed in the industry and in the share of gross value added. Simultaneously сonstruction is one of the outsiders of digital transformation processes, which are now a trend in the development of the Russian economy. However, the construction industry has significant potential and prerequisites for the introduction of digital technologies, including building information modeling (BIM). A relevant scientific and practical task is to identify and systematize the factors (groups of factors) that have a significant impact on the introduction of innovative technologies in construction. This article presents the results of such systematisation with a focus on the implementation of BIM. The object of study was the enterprises of the investment and construction sphere of various focus, carrying out the transition to innovative digital technologies, including BIM. The subject is the factors of internal and external in relation to the organization of the nature that influence on the processes under study. The result of the study is a structured system of these factors, including external and internal environmental factors that may or may not be manageable in a particular management situation.
{"title":"Innovative technologies implementation to the investment and construction industry: problems and determining factors","authors":"N. Verstina, T. Kisel, K. Kulakov","doi":"10.26425/2658-3445-2022-5-1-4-13","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-1-4-13","url":null,"abstract":"Construction is one of the most significant sectors of the economy both by the share of the population employed in the industry and in the share of gross value added. Simultaneously сonstruction is one of the outsiders of digital transformation processes, which are now a trend in the development of the Russian economy. However, the construction industry has significant potential and prerequisites for the introduction of digital technologies, including building information modeling (BIM). A relevant scientific and practical task is to identify and systematize the factors (groups of factors) that have a significant impact on the introduction of innovative technologies in construction. This article presents the results of such systematisation with a focus on the implementation of BIM. The object of study was the enterprises of the investment and construction sphere of various focus, carrying out the transition to innovative digital technologies, including BIM. The subject is the factors of internal and external in relation to the organization of the nature that influence on the processes under study. The result of the study is a structured system of these factors, including external and internal environmental factors that may or may not be manageable in a particular management situation.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48265279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-01DOI: 10.26425/2658-3445-2022-5-1-80-92
I. Anokhov
Digitalisation contributes both to fundamental changes in production processes and to the web of relationships between business units. According to contemporary views, it will result in the common widespread using of the real objects’ digital models (digital twins). Their quality will define the competitiveness of a certain economic pattern. Thus, all the digital twin data automatically becomes a trade secret. In this context, external investigators are able to analyse only visible representation of digital twins – digital footprints, imprints and shadows. The aim of the article is to formalise the “digital shadow” notion and to investigate the perspectives of its implementation in economic sectoral analysis. The subject of the research is freight transport. The article claims that the digital twin includes three components: physical transportation (first-type information), coordination of economic interests (second-type information) and long-term management of consignors and consignees technologies (third-type information). Therefore, the digital shadow is the inversion of the digital twin for each component. The author proposes the digital twin model and the corresponding digital shadow. This model is applied to road, railway and pipeline transport modes in Russia. The digital shadow, in turn, is given in the lowest possible resolution – in the binary assessment of the each information type components. The researcher assumes that the resulting digital shadow allows to conduct a generalised analysis and also forms the basis for identifying cause-effect relationships and forecasting.
{"title":"Digital shadow as a tool for industry exploring","authors":"I. Anokhov","doi":"10.26425/2658-3445-2022-5-1-80-92","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-1-80-92","url":null,"abstract":"Digitalisation contributes both to fundamental changes in production processes and to the web of relationships between business units. According to contemporary views, it will result in the common widespread using of the real objects’ digital models (digital twins). Their quality will define the competitiveness of a certain economic pattern. Thus, all the digital twin data automatically becomes a trade secret. In this context, external investigators are able to analyse only visible representation of digital twins – digital footprints, imprints and shadows. The aim of the article is to formalise the “digital shadow” notion and to investigate the perspectives of its implementation in economic sectoral analysis. The subject of the research is freight transport. The article claims that the digital twin includes three components: physical transportation (first-type information), coordination of economic interests (second-type information) and long-term management of consignors and consignees technologies (third-type information). Therefore, the digital shadow is the inversion of the digital twin for each component. The author proposes the digital twin model and the corresponding digital shadow. This model is applied to road, railway and pipeline transport modes in Russia. The digital shadow, in turn, is given in the lowest possible resolution – in the binary assessment of the each information type components. The researcher assumes that the resulting digital shadow allows to conduct a generalised analysis and also forms the basis for identifying cause-effect relationships and forecasting.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43945899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-01DOI: 10.26425/2658-3445-2022-5-1-93-100
N. G. Мorozova, Z. M. Korzovatykh
The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship between the trajectories of an accountant and auditor professions' transformation and the theoretical and methodological approach's modification to the development of the accounting system. That relationship will allow moving to a new stage in the functioning of the accounting and control system and an accountant and auditor professions, while maintaining their relevance in competition with modern information systems. The paper identifies trends in the development of blockchain technology in the accounting and control sphere and the possibility of its application at certain stages of the formation of accounting information. Blockchain technology is a reliable and transparent, efficient mean for exchanging information between economic entities, forming the instrumental basis for the development of transactional accounting. The authors conclude that educational processes need to be adjusted taking an accountant and auditor professions' transformation, identify trajectories for restructuring the profession, and suggest appropriate new competencies, skills and ways of solving problems.
{"title":"Trajectories of an accountant professionʼs transformation in conditions of digitalization","authors":"N. G. Мorozova, Z. M. Korzovatykh","doi":"10.26425/2658-3445-2022-5-1-93-100","DOIUrl":"https://doi.org/10.26425/2658-3445-2022-5-1-93-100","url":null,"abstract":"The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship between the trajectories of an accountant and auditor professions' transformation and the theoretical and methodological approach's modification to the development of the accounting system. That relationship will allow moving to a new stage in the functioning of the accounting and control system and an accountant and auditor professions, while maintaining their relevance in competition with modern information systems. The paper identifies trends in the development of blockchain technology in the accounting and control sphere and the possibility of its application at certain stages of the formation of accounting information. Blockchain technology is a reliable and transparent, efficient mean for exchanging information between economic entities, forming the instrumental basis for the development of transactional accounting. The authors conclude that educational processes need to be adjusted taking an accountant and auditor professions' transformation, identify trajectories for restructuring the profession, and suggest appropriate new competencies, skills and ways of solving problems.","PeriodicalId":34005,"journal":{"name":"EManagement","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49473903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-01DOI: 10.26425/2658-3445-2022-5-1-52-58
M. Y. Katalkina, E. Kuzmina, A. V. Savchenko
The purpose of the work is a comprehensive analysis and key problems identification of a modern organization management in the context of the rapid implementation of artificial intelligence tools. The article discusses the fundamental issues of the term “digital management” use, as well as the features of the digital management development and formation in modern realities. The authors noted the factors that stimulate management transformation in digital companies. The authors analyze several forecasts regarding GDP increase, as well as productivity due to the use of technologies based on artificial intelligence, provide the most developed business areas in terms of the use of artificial intelligence. Along with this, the authors also list the main challenges that companies face when implementing artificial intelligence technologies. Another important issue raised in the article is human resource management and how the management process will change in the future due to the development of tools based on artificial intelligence technologies. The authors conclude that the development of the digital economy will inevitably lead to the transformation of management activity and the redistribution of the significance and importance of management functions. The conclusion is made about the advantages of using digital technologies in management and promising areas for further use.
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