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- W3139364952 abstract "The article considers the real state and possible prospect of developing accounting professions in the modern economy. Today, accounting professions include accountants, auditors, controllers, that is, all those specialists who are engaged in the preparation of information about the property condition of business entities. There are different opinions about the perspective of these professions - they may be less and less in demand, or they may be transformed taking into account time requirements. Changing the external conditions associated with the emergence of large amounts of information, the speed of processing this information, the need to analyze it and make management decisions based on it will require additional knowledge and skills from specialists. All this changes the content of the activity and requires new solutions, as additional labor functions, knowledge and skills appear. Solving non-standard problems will require the use of effective professional techniques and methods, including those related to digital technologies and large databases. Methodology. As an option for developing a methodology in the field of accounting and control, the application of a situational approach and cognitive modeling can be considered. The article discusses the possible use of these digital techniques in the practice of forming control actions and controls of the organization. These digital capabilities can help to achieve business goals, as well as to make management decisions about the impact on risks and minimize them in the business processes of business entities. Results and conclusions. Based on cognitive modeling technology, a number of private accounting and internal control solutions can be created. This practice has already been applied but has not yet been shared and widely disseminated." @default.
- W3139364952 created "2021-03-29" @default.
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- W3139364952 date "2021-01-01" @default.
- W3139364952 modified "2023-10-17" @default.
- W3139364952 title "Development of Accounting and Control in the Digital Economy" @default.
- W3139364952 doi "https://doi.org/10.1007/978-3-030-69415-9_146" @default.
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