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2026

The innovative aspect of the essence of digital transformation and digitalization

This article examines the innovative nature of digital transformation and digitalization, taking into account contemporary challenges. It demonstrates that digital transformation is a complex, multi-layered process that goes beyond technological innovation. An analysis of scientific approaches and empirical data sugges...

I. Rodina, O. I. Moskaleva · 0 citations
2026

Artificial intelligence in accounting: applications, economic impact, and risks

The article analyses the practical use of artificial intelligence in the accounting of Russian organisations. Five key areas are examined: recognition and processing of source documents, automatic classification of business transactions, continuous internal control, forecasting of financial indicators and preparation o...

Anna Rodina, I. Rodina · 0 citations

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