employee from 01.01.2005 until now
Pskov, Russian Federation
employee
In the context of economic digital transformation and increasing environmental uncertainty, management accounting is evolving from a mere tool for calculation and control into a key element of a company's economic security system. This work investigates the relationship between the digitalization of management accounting processes and the enhancement of business resilience against threats. Methodological foundations for data integration, key digital technologies (Big Data, AI, BPM, cloud computing), and their impact on economic security components are examined. The authors proposed a conceptual model of digital management accounting, focused on the needs of the organization's management to ensure the economic security of the business, and formulated practical recommendations for its implementation.
Digitalization, management accounting, economic security, data analytics, artificial intelligence, cybersecurity, management decisions
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