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ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

Analytical justification of the choice of solutions for the introduction of electronic document management systems

Vol. 21, Iss. 4, APRIL 2022

Received: 17 February 2022

Received in revised form: 28 February 2022

Accepted: 10 March 2022

Available online: 28 April 2022


JEL Classification: A13, A14, D03, E03

Pages: 707–721


Dmitrii A. GUSEV Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. The article considers implementation of electronic document management systems in corporate structures.
Objectives. The purpose is to analyze the effectiveness of electronic document management introduction in consolidated groups of companies.
Methods. The study draws on general scientific research methods.
Results. The paper investigates the impact of electronic document management systems in corporate structures on improving the information support of management decisions, enhancing the quality of document communication between internal and external users, the quality of documentary information used in the provision of transport and logistics services. The introduction of electronic document management systems enables to unify documents reflecting the activities of various participants of consolidated groups, identify intra-holding transactions and transactions with external counterparties, create a reliable documentation data base for generation of consolidated statements of holding companies.
Conclusions. Automated electronic document management systems can quickly and efficiently generate business reports in the context of any business analytics for consolidated groups of companies. However, the choice of automation system for a particular holding is a key problem that is proposed to be solved on the basis of a stakeholder approach.

Keywords: document management, digitalization, automation, accounting, finance


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