Technologies and trends of accounting, reporting and control in the conditions of development of the digital environment of public administration

Abstract

The article deals with topical issues of accounting, reporting and control, including technologies, trends in budgetary institutions in the context of the transition of institutions to the scheme of providing accounting procedures for centralized accounting. Legal iterations, problems of state regulators in the field of research, including the regulatory framework, ensuring the methodology of accounting for documentation on electronic document management, are updated, while special attention is paid to the impact of electronic document management on the process of internal audit in the digital environment. The paradigm of technological sovereignty in legal iterations of digital transformations in the national project “Digital Economy of the Russian Federation” is proposed. In the course of the research, general scientific and specific methods were used, among which one can distinguish the method of scientific abstraction, institutional method, methods of analysis (systemic, legal, functional, structural, economic) and synthesis, accounting method, logical method, classification method. The research results reflect the depth of the specifics of systematization, interpretation of conceptual trends in the development of the digital accounting environment reflected in the regulations of the Ministry of Finance of Russia, including centralization, accounting methodology, reporting and control in the public sector. The algorithm of optimal inclusion of the public sector in the interoperable mechanism of development, control and maintenance of smart control, electronic duplicates, “digital storages” is presented. The features of the introduction of modern information and communication technologies into the system of functioning of budgetary institutions and electronic document management systems in the current conditions of socio-economic development of society are noted. The research results will be useful to a wide range of readers interested in the processes of digitalization and centralization of accounting of budgetary institutions.