UDC
336.7

DIGITAL TRANSFORMATION OF ACCOUNTING: IMPLEMENTATION PRACTICES AND STRATEGIC PROSPECTS Digital Transformation of Accounting: Implementation Practices and Strategic Prospects

Published in Journal of Applied Research · ELocator: 215-218 · Rubric: SCIENTIFIC ARTICLES
DOI: https://doi.org/10.26118/3054.2025.83.55.030
Received: 17.12.2025 Accepted: 27.12.2025 Published: 27.12.2025
Authors
The modern economy will undergo a period of massive changes caused by the global digitalization of all spheres of activity. The transition to a digital management model requires a revision of traditional approaches to accounting, information processing, and reporting. In this context, digital technologies are becoming more than just an automation tool, but the foundation upon which a new organizational accounting system is built. This article examines the practical aspects of the digital transformation of accounting in Russia. Examples of the implementation of modern digital technologies at large companies such as Sber, Gazprom, and Rosneft are considered, as well as the use of domestic software solutions based on 1C and robotic process automation (RPA). The advantages, challenges, and prospects of digitalization are analyzed, demonstrating its role in increasing the transparency and efficiency of financial accounting
Accounting, digitalization, RPA, cloud technologies, artificial intelligence, analytics, Russian practice
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