+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






Finance and Credit

Digitalization and the management system of institutions in the sphere of public administration

Vol. 30, Iss. 1, JANUARY 2024

Received: 7 September 2023

Received in revised form: 9 October 2023

Accepted: 23 October 2023

Available online: 30 January 2024

Subject Heading: FISCAL SYSTEM

JEL Classification: H30, H41, H52

Pages: 20–44


Andrei G. LUKIN Samara State University of Economics (SSEU), Samara, Russian Federation


Elena P. TROSHINA Samara State University of Economics (SSEU), Samara, Russian Federation


Aleksandr Yu. MATVEEV Samara State University of Economics (SSEU), Samara, Russian Federation


Subject. The article addresses the management system of institutions in the public administration sector that were transformed into budgetary and autonomous under the organizational and legal reform.
Objectives. The purpose is to investigate the influence of digital technologies on the management system of budgetary and autonomous institutions functioning in conditions of granting certain powers for self-regulation and self-sufficiency to the management of these institutions at the third stage of budgetary reform.
Methods. The study employs universal methods of scientific knowledge, such as analysis, synthesis, generalization, abstraction, and methods of modeling, induction, and deduction.
Results. As a result of granting certain powers, the management of the said institutions is actively introducing digital technologies. At the same time, the chief budget funds managers, to which these institutions are subordinate, restrict their participation only by assessment of performance indicators of the heads of institutions that include indicators for achieving quantitative digitalization results. The heads of budgetary and autonomous institutions, on the one hand, strive to achieve maximum targets, and this requires serious financial costs. On the other hand, they are placed in rather limited financial conditions of self-sufficiency, and, in the absence of freedom to choose sources of funds, they are forced to take austerity measures, as staff redundancy. In these circumstances, the most affected party is the institution's management system, which is actually collapsing.
Conclusions. The main managers should develop a unified policy of functioning and development, including digital, for subordinate institutions, based on their provision with material, technical and financial resources. This obligation must be enshrined in law.

Keywords: budgetary reform, digitalization, public budget management


  1. Shvetsov A.N. [To the comparative analysis of the digitalization process of State administration in Russia and other countries]. Rossiiskii ekonomicheskii zhurnal = Russian Economic Journal, 2020, no. 5, pp. 75–117. (In Russ.) URL: Link
  2. Shvetsov A.N., Rysina V.N. [Digitalization of public management in Russia against the background of best international practice]. EKO = ECO, 2020, no. 2, pp. 60–80. URL: Link (In Russ.)
  3. Kondrat'eva A.A., Kudinova V.D., Perova M.V. [Digitalization of the public service]. Mezhdunarodnyi studencheskii nauchnyi vestnik, 2022, no. 1, p. 93. (In Russ.) URL: Link
  4. Volkov I.S., Reut D.V. [Digitalization in municipal and state administration]. International Journal of Open Information Technologies, 2023, vol. 11, no. 1, pp. 99–103. URL: Link (In Russ.)
  5. Mirishova N.A., Nurgalieva A.K. [Digitization of accounting in public institutions]. Ekonomika i sotsium, 2020, no. 4, pp. 611–618. (In Russ.) URL: Link
  6. Engels F. Proiskhozhdenie sem'i, chastnoi sobstvennosti i gosudarstva [Der Ursprung der Familie, des Privateigenthums und des Staats]. Moscow, AST Publ., 2019, 288 p.
  7. Bogatyrev M.A. [Development of management in Russia. Features of modern Russian management]. ТЕRRА ECONOMICUS, 2009, vol. 7, no. 2-3, pp. 85–90. URL: Link (In Russ.)
  8. Gorlov I. Teoriya finansov: sochinenie Ivana Gorlova [Theory of Finance: Ivan Gorlov’s Work]. Kazan, Kazan Federal University Publ., 2014, 337 p.
  9. Tolstoukhova I.V., Fugelova T.A. [To the question about the specificity of the professional activity of the teacher in terms of innovative transformations]. Fundamental'nye issledovaniya = Fundamental Research, 2015, no. 2-11, pp. 2483–2487. URL: Link (In Russ.)
  10. Tarasova S.I., Gorovaya V.I., Fedorova M.A. [The structure of the activity of a university teacher and its content]. Izvestiya vuzov. Severo-kavkazskii region. Seriya: Obshchestvennye nauki = Bulletin of Higher Education Institutes. North Caucasus Region. Social Sciences, 2005, no. 2, pp. 110–113. URL: Link (In Russ.)
  11. Lapshova A. V. [The substance and structure of professionalism of a higher school teacher]. Vestnik VyatGU = Herald of Vyatka State University, 2009, vol. 3, no. 3, pp. 67–70. URL: Link (In Russ.)
  12. Golushko S.A., Golushko T.K. [Influence modeling of information environment on professionalism level of high school teacher]. Vestnik rossiiskikh universitetov. Matematika = Russian Universities Reports. Mathematics, 2013, vol. 18, no. 6, pp. 3393–3397. URL: Link (In Russ.)
  13. Golushko T.K. [Information environment and level of professionalism of the teacher of the higher school: Preliminary model of influence]. Professional'noe obrazovanie v Rossii i za rubezhom = Professional Education in Russia and Abroad, 2014, no. 4, pp. 126–132. URL: Link (In Russ.)
  14. Averina O.I., Gorbunova N.A., Merkulova I.F. [Professional competence of high school teacher in the modernization of Russian education]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions, 2013, no. 7, pp. 56–61. (In Russ.)
  15. Potapova E.G., Poteev P.M., Shklyaruk M.S. (Eds). Strategiya tsifrovoi transformatsii: napisat', chtoby vypolnit' [Digital transformation strategy: To write to fulfill]. Moscow, Presidential Academy Publ., 2021, 184 p.
  16. Morozov M.M., Morozov M.A. [Digital ecosystems as a tool for transforming the service economy]. Vestnik Akademii znanii = Bulletin of the Academy of Knowledge, 2021, no. 4, pp. 221–227. URL: Link (In Russ.)
  17. Maslennikov V.V., Lyandau Yu.V., Kalinina I.A. [Developing the system of digital management of organization]. Vestnik Rossiiskogo ekonomicheskogo universiteta im. G.V. Plekhanova = Bulletin of Plekhanov Russian University of Economics, 2019, no. 6, pp. 116–123. URL: Link (In Russ.)

View all articles of issue


ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 2
February 2024