АУДИТ ІННОВАЦІЙ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ ТА ТЕХНОЛОГІЯХ УПРАВЛІННЯ

Abstract

Formulation of the problem. Іnnovations introduced into accounting and management practices require adequate auditing to ensure their reliability and compliance with standards. However, existing approaches to the audit of innovations in accounting and management technologies may be insufficient or unadapted to modern requirements and realities of the market environment. The purpose of the study is to consider and analyze modern approaches to auditing innovations in accounting and the use of advanced management technologies to support innovation processes in enterprises. The object of the research is auditing methods and approaches used to assess the effectiveness and risks of innovative processes and products in accounting. Research methods: logical and meaningful method, methods of comparison, systematization, induction and deduction, analysis and synthesis, coefficient method. The main research hypothesis. The implementation of innovation audits in accounting and the use of advanced management technologies contributes to the improvement of the efficiency of management of innovation processes and ensures an increase in the competitiveness of the enterprise. Presenting main material. The article examines the formation and development of the market of business incubators in Kyrgyzstan. The types of services provided by business incubators were considered in detail, the structure of business incubators was characterized taking into account their types and types, the main industry markets in which they grow small innovative companies were described. An audit of articles on the dynamics of industry specialization of residents in business incubators and the main mechanism for placing residents in business incubators was conducted. Originality and practical significance. The study seeks to reveal the importance of the interaction between these two aspects and show how they can interact to support innovative processes and strategies in enterprises. By revealing methods and approaches to innovation audits and the use of advanced management technologies, this article provides practical recommendations for improving the efficiency of innovation project management, improving financial reporting and reducing risks. Conclusions and prospects for further research. The application of an integrated approach to the audit of innovations and the use of advanced management technologies can contribute to increasing the competitiveness and success of the enterprise in the conditions of constant changes in the market. The presence of proper innovation audit processes and the use of advanced management technologies is a necessary condition for achieving stable and successful development of the enterprise in the conditions of the modern economic environment.