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ИД «Финансы и кредит»






International Accounting

Media asset management and process approach in business process management

Vol. 24, Iss. 3, MARCH 2021

Received: 4 February 2021

Received in revised form: 8 February 2021

Accepted: 9 February 2021

Available online: 15 March 2021

Subject Heading: Managerial accounting

JEL Classification: H2, H25, M31

Pages: 316–337


Elena Yu. SIDOROVA National University of Science and Technology “MISiS” (MISiS), Moscow, Russian Federation


Galina V. TIMOKHOVA National University of Science and Technology “MISiS” (MISiS), Moscow, Russian Federation

ORCID id: not available

Subject. This article explores the problems of digital management in business process management.
Objectives. The article aims to investigate the methodological problems of digital management and process approach application in business process management.
Methods. For the study, we used a content analysis of the scientific literature on the subject, and generalization techniques.
Results. The article offers our own original approach and assessment and substantiates methodological provisions to identify the positive and negative aspects of digital transformation in relation to business and economic units. The main reasons for the need for digital management transformation are the improvement and development of information infrastructure, improvement of the technological level of specific subsystems and technologies, and the social consequences of the digital economy.
Conclusions. Digital management and process approach in business process management take economic activity to a new effective level. The quality of work gets changed, it becomes fragmented, the on-site or on-team presence is not mandatory, employees can perform most of the work remotely, there is a change in perception of the real world. All this affects the quality of work.

Keywords: Industry 4.0, digital production, digital economy, digital transformation, expectations theory, business unit


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