Management аccounting: What is subject to digital transformation?
The subject of the article are the problems of transformation on the basis of breakthrough digital technologies of activity on information support of management and use of accounting information in managerial decision-making. The authors in the course of the research analyze the current state of man...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of the Russian Federation, Financial University
2022-09-01
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| Series: | Управленческие науки |
| Subjects: | |
| Online Access: | https://managementscience.fa.ru/jour/article/view/382 |
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| _version_ | 1849685167378006016 |
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| author | O. E. Mikhnenko V. N. Salin |
| author_facet | O. E. Mikhnenko V. N. Salin |
| author_sort | O. E. Mikhnenko |
| collection | DOAJ |
| description | The subject of the article are the problems of transformation on the basis of breakthrough digital technologies of activity on information support of management and use of accounting information in managerial decision-making. The authors in the course of the research analyze the current state of management accounting and prove that only a factor information model is able to ensure the implementation of the functions of the actual management of the object, allowing observation based on operational, technical, accounting, statistical and data integration requirements. On the example of the system of productivity indicators (qualitatively defined quantity), it is demonstrated that it is possible to implement such requirements for this factor as the object, accuracy and specificity of the work; and an example of a system of indicators for fixed assets — harmonies the functions performed for the object. The article also substantiates the conclusion that the solution of the problems of digital transformation of speech can be provided by an information system functioning based on the platform using Big Data and cloud technologies — DaaS interacting with active elements of the Internet community. In the course of the study, in generalization of modern concepts of management of economic systems, directions of development of digital technologies and their implementation in the processes of information management, methods of system and comparative analysis were used. |
| format | Article |
| id | doaj-art-2e90f16316bf4f62afc13ce3312ba647 |
| institution | DOAJ |
| issn | 2304-022X 2618-9941 |
| language | Russian |
| publishDate | 2022-09-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Управленческие науки |
| spelling | doaj-art-2e90f16316bf4f62afc13ce3312ba6472025-08-20T03:23:15ZrusGovernment of the Russian Federation, Financial UniversityУправленческие науки2304-022X2618-99412022-09-01123243810.26794/2304-022X-2022-12-3-24-38287Management аccounting: What is subject to digital transformation?O. E. Mikhnenko0V. N. Salin1Russian University of Transport (MIIT)Financial UniversityThe subject of the article are the problems of transformation on the basis of breakthrough digital technologies of activity on information support of management and use of accounting information in managerial decision-making. The authors in the course of the research analyze the current state of management accounting and prove that only a factor information model is able to ensure the implementation of the functions of the actual management of the object, allowing observation based on operational, technical, accounting, statistical and data integration requirements. On the example of the system of productivity indicators (qualitatively defined quantity), it is demonstrated that it is possible to implement such requirements for this factor as the object, accuracy and specificity of the work; and an example of a system of indicators for fixed assets — harmonies the functions performed for the object. The article also substantiates the conclusion that the solution of the problems of digital transformation of speech can be provided by an information system functioning based on the platform using Big Data and cloud technologies — DaaS interacting with active elements of the Internet community. In the course of the study, in generalization of modern concepts of management of economic systems, directions of development of digital technologies and their implementation in the processes of information management, methods of system and comparative analysis were used.https://managementscience.fa.ru/jour/article/view/382information support of managementmanagement accountingaccounting systemsdigitalizationdigital transformationinformation modelbig datadaas |
| spellingShingle | O. E. Mikhnenko V. N. Salin Management аccounting: What is subject to digital transformation? Управленческие науки information support of management management accounting accounting systems digitalization digital transformation information model big data daas |
| title | Management аccounting: What is subject to digital transformation? |
| title_full | Management аccounting: What is subject to digital transformation? |
| title_fullStr | Management аccounting: What is subject to digital transformation? |
| title_full_unstemmed | Management аccounting: What is subject to digital transformation? |
| title_short | Management аccounting: What is subject to digital transformation? |
| title_sort | management аccounting what is subject to digital transformation |
| topic | information support of management management accounting accounting systems digitalization digital transformation information model big data daas |
| url | https://managementscience.fa.ru/jour/article/view/382 |
| work_keys_str_mv | AT oemikhnenko managementaccountingwhatissubjecttodigitaltransformation AT vnsalin managementaccountingwhatissubjecttodigitaltransformation |