Unreadiness of Society for Information Economy’s Formation

The authors of the papers are trying to answer the question concerning the innovative digital technologies that would facilitate the digitalization of accounting, financial reporting, and auditing. To this end, the authors carried out an analysis of global trends on the application of digital technologies in related fields and also prepared a summary of findings presented in reviews of consulting agencies and the articles of famous scientists. The article describes the methodology of distributed ledger technology (blockchain) as well as justifies the urgency and feasibility of using blockchain technology in financial reporting and auditing. Findings: 1. Key trends in the development of financial reporting and auditing have been revealed, namely integration into the digital environment, a description of big data working methods, the transition to online reporting and its continuous audit. 2. An algorithm for the application of blockchain technology in accounting, reporting, and auditing has been proposed. 3. A classification of fraud cases in financial reporting in Russia has been provided and blockchain-based preventive measures have been outlined.

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Economic security specifics in the context of digitalisation

Ageeva

Kuchukova

Matytsyna

2022

Vestnik universiteta

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The article deals with the changing approaches to economic security of economic entities in the context of digital technologies, which increase risks and create new threats to achieving the goals set by enterprises and organisations. This article explores the external and internal factors that affect the economic security of an enterprise in the context of digitalisation, and offers recommendations for reducing risks in this area. The study based on an analysis of global trends in the implementation of digital technologies in enterprises and organisations and the study of reviews by consulting firms and extensive scientific literature in this area. The authors propose new approaches for the implementation of digital technologies in enterprises, which will have reduced risks and improve their economic security. The main trends in the digital environment development have been identified; threats that may affect the economic security of financial and economic activities of market subjects have been identified, and ways to reduce the risks to their economic security under digitalisation have been proposed.

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Unreadiness of Society for Information Economy’s Formation

Cited by 4 publications

References 8 publications

Evaluation of the Top-Priority Directions of Development of the Program “Digital Economy” in Regions of the Russian Federation

Evaluation of the Top-Priority Directions of Development of the Program “Digital Economy” in Regions of the Russian Federation

The Application of Digital Technologies in Financial Reporting and Auditing

Economic security specifics in the context of digitalisation

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