ecsocmenusИзвестия Юго-Западного государственного университета. Серия: Экономика. Социология. МенеджментProceedings of the Southwest State University. Series: Economics. Sociology. Management2223-1552Юго-Западный государственный университет10.21869/2223-1552-2022-12-2-276-288ecsocmenus-606Research ArticleНАУЧНЫЕ ИССЛЕДОВАНИЯ МОЛОДЫХ УЧЕНЫХSCIENTIFIC RESEARCHES OF YOUNG SCIENTISTSЭволюция и перспективы развития управленческого учета в условиях цифровой экономики и цифровой трансформации бизнесаEvolution and Development Prospects of Management Accounting in the Digital Economy and Digital Business Transformationhttps://orcid.org/0000-0001-7352-7821ЧижовС. А.ChizhovS. A.

Чижов Сергей Александрович - аспирант кафедры учета, анализа и аудита экономического факультета, 

Ленинские горы 1, стр. 46, г. Москва 119991

Sergey A. Chizhov - Post-Graduate Student of the Department of Accounting, Analysis and Audit, Faculty of Economics, 

1/46 Leninskie gory, Moscow 119991

3gp00@mail.ruhttps://orcid.org/0000-0003-4146-6934ГостиловичА. О.GostilovichA. O.

Гостилович Александр Олегович - инженер лаборатории прикладного отраслевого анализа экономического факультета, 

Ленинские горы 1, стр. 46, г. Москва 119991

Alexander O. Gostilovich - Engineer of the Laboratory of Applied Industry Analysis, Faculty of Economics, 

1/46 Leninskie gory, Moscow 119991

gostaleks@mail.ruhttps://orcid.org/0000-0003-3123-0346ИвановК. А.IvanovK. A.

Иванов Константин Александрович - аспирант кафедры экономики инноваций экономического факультета, 

Ленинские горы 1, стр. 46, г. Москва 119991

Konstantin A. Ivanov - Post-Graduate Student of the Department of Innovation Economics,Faculty of Economics, 

1/46 Leninskie gory, Moscow 119991

ivanovkostik13@mail.ruМосковский государственный университет имени М. В. ЛомоносоваLomonosov Moscow State University202225042022122276288Copyright © Чижов С.А., Гостилович А.О., Иванов К.А., 20222022Чижов С.А., Гостилович А.О., Иванов К.А.Chizhov S.A., Gostilovich A.O., Ivanov K.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://ecsocmenus.elpub.ru/jour/article/view/606Актуальность

Актуальность. Современные информационные технологии благодаря своим таким ключевым характеристикам, как простота, скорость, масштаб, становятся основой для инноваций в стратегиях управления и управленческого учета, являющихся ключевыми историями успеха. Лица, которые ответственны за процесс принятия решений, должны создавать базу для развития цифровой экономики сегодня для того, чтобы обеспечить экономический рост страны, а также повысить уровень жизни населения.

Цель

Цель. Основной целью настоящей статьи является формулирование рекомендаций по трансформации управленческого учета в условиях цифровой экономики.

Задачи

Задачи. Основными задачами исследования являются: (1) изучение концептуальных подходов к цифровой экономике и Индустрии 4.0; (2) изучение влияния Индустрии 4.0 и цифровой экономики на управленческий учет, включая предложение возможных решений; (3) рассмотрение роли управленческого учета и роли бухгалтера по управленческому учету в цифровой экономике; (4) изучение управления затратами в цифровой экономике и (5) прогноз основных тенденций развития управленческого учета.

Методология

Методология. Теоретическую основу исследования составили идеи работы и повседневного взаимодействия обществ, компаний и правительств разных стран. Из поставленных целей были конкретизированы следующие принципы: наемные сотрудники должны обладать определенным уровнем цифровых компетенций; производственные процессы становятся более гибкими и эффективными, что способствует получению высококачественной продукции по низкой цене; для содействия цифровизации требуются поощрение и стимулирование частных инвестиций со стороны государства; необходимо создать среду для межотраслевого и трансграничного сотрудничества, свободную от преступности, и другое.

Результаты

Результаты. В ходе проведенного анализа были сформулированы рекомендации в сферах улучшения инфраструктуры системы регулирования, развития экосистемы цифровой экономики, внедрения инновационных технологий, а также развития цифровизации в целом.

Выводы

Выводы. В ходе работы над данной статьей были подобраны ответы на вопросы, представляющие реальный интерес для деловой и академической среды с целью стимулирования принятия новых вызовов, связанных с внедрением инновационных технологий, и открытия новых направлений исследований. Вовлечение различных специалистов, независимо от их географического происхождения, способствует расширению знаний о цифровой экономике, четвертой промышленной волне и эволюционирующих тенденциях управленческого учета. В результате проведенного исследования были также определены направления для дальнейших исследований.

Relevance

Relevance. Modern information technologies by virtue of their key characteristics such as simplicity, speed, scale, are becoming the basis for innovations in management strategies and management accounting, which are crucial for the success. Those who are responsible for the decision-making process should create the basis for the development of the digital economy today in order to ensure the economic growth of the country, as well as to improve the standard of living of the population. Goal. The main purpose of this article is to formulate recommendations for the transformation of management accounting in the digital economy.

Objectives

Objectives. The main objectives of the research are: (1) to study conceptual approaches to the digital economy and Industry 4.0; (2) to study the impact of Industry 4.0 and the digital economy on management accounting, including the proposal of possible solutions; (3) to consider the role of management accounting and the role of the accountant for management accounting in the digital economy; (4) to study cost management in digital economy and (5) forecast of the main trends in the development of management accounting.

Methodology

Methodology. The theoretical basis of the research is based on the ideas of the work and everyday interaction of societies, companies and governments of different countries. The following principles were specified from the mentioned goals: employees should have a certain level of digital competence; production processes become more flexible and efficient, which contributes to obtaining high-quality products at a low price; to promote digitalization, it is necessary to encourage and stimulate private investment by the state; to create an environment for cross-sectoral and cross-border cooperation, free from crime, and others.

Conclusions

Conclusions. In the course of working on this article, we achieved to find the key to issues of real interest to the business and academic environment in order to stimulate the adoption of new challenges related to the introduction of innovative technologies and open new research areas. The involvement of various specialists, regardless of their geographical origin, contributes to the expansion of knowledge about the digital economy, the fourth industrial wave and the evolving trends of management accounting. As a result of our research, we also identified areas for further research.

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The authors declare that there are no conflicts of interest present.