PurposeThe purpose of the research is to study the consequences of total (comprehensive) automatization of entrepreneurship for interested parties through the prism of competition human and artificial intellectual capital in production and distribution in Industry 4.0.Design/methodology/approachThe research is conducted with application of scenario analysis, regression analysis, imitation modeling, forecasting and non-linear multi-parametric optimization with the simplex method.FindingsThe authors perform scenario modeling of competition between human and artificial intellectual capital in production and distribution in Industry 4.0 and offer recommendations for pro-active management of competition between human and artificial intellectual capital in production and distribution in Industry 4.0.Originality/valueContrary to the existing approach to studying competition between human and artificial intellectual capital in Industry 4.0, automatization of distribution, not production, is most preferable. This shows increase of the value of human intellectual capital in distribution during its automatization based on AI. This is an unprecedented and breakthrough conclusion for the modern economic science. It allows creating a completely new direction of research of competition between human and artificial intellectual capital in production and distribution in Industry 4.0, in which optimization of social consequences is achieved not by means of restraint of automatization but by means of its stimulation. The key condition is stimulation of automatization of distribution with limited automatization of production. Based on this conclusion, it is recommended to continue research in continuation of the presented work.
The paper deals with the issue of insufficient elaboration of methodological tools for the development of integrated reporting in Russian enterprises of the agro-industrial complex (hereinafter referred to as the AIC). Large businesses have branches that specialize in different types of activities, which forces the parent company to unify the methodology for composing integrated reporting. For implementation of this action, it is suggested to create a set of indicators for resource potential disclosure of integrated reporting capitals, which should be formed through certain types of accounting, the methods of maintaining which should be reflected in the corporate accounting policy. Reports of Russian companies of the agro-industrial complex were analyzed in the course of the research. As a consequence, groups of indicators were found revealing the resource potential of the integrated reporting capital. Considering the peculiarity of the studied type of reporting, which is a high level of data content due to the disclosure of financial and non-financial indicators in it, the structure of corporate accounting policy for the formation of integrated reporting is suggested. It offers data disclosing the types of accounting to create indicators of the resource potential of integrated reporting capitals.
The article deals with the issues of the quality requirements of the content of scientific articles of students of economic universities, represented for participation in scientific conferences, subject to a high percentage of the uniqueness of the text. The idea of this article is to get an answer to the most important question: what can a student write today, only mastering the basics of the profession, studying various courses provided by the curriculum, forming their professional competence, on any chosen topic of research, observing the established standard of uniqueness. On the example of articles on the problems of taxation, accounting, auditing, the impossibility of ensuring the semantic content of the text without the use of a large number of legal sources, and, therefore, the inadmissibility of the installation by universities of any percent of uniqueness, acting as a criterion for the quality of the article. The main task of higher education, according to the author, is to teach the student to determine the topic of interest, highlight unresolved problems in the context of this topic, find and group available in the economic literature approaches to its solution, to analyze existing proposals and recommendations for compliance with current tax, accounting and audit legislation, taking into account the specifics of the object of study.
This article discusses the problems of developing a methodology and methods of accounting and the formation of accounting and analytical support for the company's management under conditions of economic processes digitalization, consisting in the lack of terminology unity, the need for a systematic approach to the formation and interaction of accounting, analytical and control subsystems, the use of foreign experience in cloud technologies application. The ways to solve the exposed problems are identified. Existing approaches and individual points of view on determining the role, importance, and specifics of using modern technologies in accounting are considered. The authors disclose the principles of accounting and analytical management support functioning in digitalization and propose a system of fundamental principles for its formation. The main advantage of the study is the improvement of both the general methodology and the creation of a basis for the accounting, analysis and control methods development based on modern digital technologies that ensure the continuity of the tactical and strategic decisionmaking process and the timely adjustment of the organization development strategy for the long term, which ensures the effectiveness of management decisions taken by organizations leadership.
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