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

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Assessing the use of digital technologies by industrial enterprises

Vol. 27, Iss. 8, AUGUST 2024

Received: 14 March 2024

Received in revised form: 6 June 2024

Accepted: 11 July 2024

Available online: 15 August 2024

Subject Heading: INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

JEL Classification: М15, М40, О31, О40

Pages: 933-946

https://doi.org/10.24891/ia.27.8.933

Tat'yana G. SHESHUKOVA Perm State National Research University (PSU), Perm, Russian Federation
sheshukova@psu.ru

ORCID id: not available

Sergei O. OVCHINNIKOV Perm State National Research University (PSU), Perm, Russian Federation
oso@psu.ru

ORCID id: not available

Subject. This article discusses a system for assessing the level of digital transformation of industrial enterprises.
Objectives. The article aims to analyze the problems of discrepancy between the results of assessing the degree of digitalization of modern enterprises and the real level, as well as the quality of digital transformation of modern business.
Methods. For the study, we used the general scientific research methods, namely analysis and synthesis, as well as a systems approach.
Results. The article describes methods for assessing the implementation of information technologies at the federal level by government agencies, as well as the problems of assessing the level of digitalization at industrial enterprises. The article presents an original algorithm for the formation of a universal complex indicator taking into account the indicators of both the external and internal environment of the enterprise.
Conclusions and Relevance. The justification for the need for digital transformation in industry should be based on objective data that help give an adequate assessment of the level of digitalization of the industry and an individual enterprise. However, the existing models that allow assessing the digital maturity of an enterprise do not take into account the principle of accounting for the costs associated with digital transformation, and do not reliably determine the effectiveness of activities for the implementation of innovations, which can be solved using the presented author-developed algorithm. The results of the study can be used by scientists and specialists involved in the digitalization of information systems in accounting in order to develop their own methods for assessing the level of digital transformation of the enterprise based on the author-developed algorithm.

Keywords: digital transformation, industrial enterprise, digital business model, digital maturity,

References:

  1. Mikhailov P.A., Babkin A.V. [Factors and indicators for assessing the digital transformation of an industrial enterprise]. Universum: ekonomika i yurisprudentsiya, 2022, no. 9(96), pp. 12–16. (In Russ.) URL: Link
  2. Yugai P.F. [Digitalization and automation of corporate activity components as a financial controlling tool]. Internauka, 2020, no. 24-2, pp. 21–24. (In Russ.) URL: Link
  3. Bendikov M.A. [Public-private partnership as a mechanism for the development of innovative infrastructure]. Audit i finansovyi analiz = Audit and Financial Analysis, 2016, no. 1, p. 357. (In Russ.)
  4. Kotlova Yu.A., Popova L.V. [Information potential of accounting and controlling in the digital economy]. Upravlencheskii uchet = Management Accounting, 2021, no. 4-1, pp. 63–68. URL: Link (In Russ.)
  5. Vorontsova E.G. [Financial performance controlling as an independent area of financial controlling]. Zdorov'e – osnova chelovecheskogo potentsiala: problemy i puti ikh resheniya, 2022, vol. 17, no. 4, pp. 1648–1652. (In Russ.)
  6. Zaichenko I.M., Kozlov A.V., Shitova E.S. [Drivers of digital transformation of a business: Meaning, classification, key stakeholders]. Nauchnoe-tekhnicheskie vedomosti SPbGPU. Ekonomicheskie nauki = St. Petersburg State Polytechnic University Journal. Economics, 2020, vol. 13, no. 5, pp. 38–49. (In Russ.) URL: Link
  7. Balakhonova I.V. Otsenka tsifrovoi zrelosti kak pervyi shag tsifrovoi transformatsii protsessov promyshlennogo predpriyatiya: monografiya [Assessment of digital maturity as the first step of digital transformation of industrial enterprise processes: a monograph]. Penza, PSU Publ., 2021, pp. 28–38, 189.
  8. Rybakov M.B., Kolesnik G.V. [Evaluating the impact of digital technologies on the performance of an industrial enterprise]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2020, vol. 16, iss. 8, pp. 1545–1565. (In Russ.) URL: Link
  9. Matushevskaya E.A., Dotsenko O.S. [Specific features of building business-processes controlling systems in conditions of economy digitalization]. Vestnik Rossiiskogo ekonomicheskogo universiteta imeni G.V. Plekhanova = Vestnik of Plekhanov Russian University of Economics, 2020, vol. 17, no. 3, pp. 132–144. (In Russ.) URL: Link
  10. Glukhov V.V., Glukhov E.V., Sen'ko A.E. [Application of QR-codes as a way to enhance effective interaction between taxpayers and tax authorities]. Vestnik UrFU. Seriya: Ekonomika i upravlenie = Bulletin of Ural Federal University. Series: Economics and Management, 2017, vol. 16, no. 3, pp. 443–463. (In Russ.) URL: Link
  11. Skidan A.V., Chipiga Yu.A., Isyuk A.A. [Digitalization as a factor of increasing public administration performance: problems and directions of development]. Gosudarstvennoe i munitsipal'noe upravlenie. Uchenye zapiski = State and Municipal Administration. Scientific Notes, 2021, no. 1, pp. 71–76. (In Russ.) URL: Link
  12. Stepanov A.A., Savina M.V., Stepanov I.A. [Efficiency of digital transformation: essence, content, evaluation criteria]. Ekonomicheskie sistemy, 2022, vol. 15, no. 1, pp. 12–24. (In Russ.) URL: Link
  13. Strel'nik E.Yu., Usanova D.Sh., Khairullin I.G., Kamalova A.A., Beloglazova E.E. [Financial controlling in conditions of digitization]. Finansovyi biznes = Financial Business, 2023, no. 10. pp. 252–255. (In Russ.)
  14. Danilochkina N.G., Mal'gin D.V. [Financial controlling risk in the context of digitalization of the company's activities]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2023, no. 9, pp. 1309–1314. (In Russ.)

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 8
August 2024

Archive