Assessing Digital Maturity of State Finance Control Bodies

Abstract

In order to work out the optimum approach to designing methodology for assessing digital maturity of state finance control (SFC) bodied in the Donetsk Republic the authors researched current approaches and identified their advantages and drawbacks. The article provides the concept of assessing digital maturity of SFC bodies in the Donetsk Republic in the form of the integral model, whose key components are stages of digital maturity, lines of digital transformation and steps of their implementation. Algorithm of integral index was formalized. The proposed methodological approach gives an opportunity to modify the number of particular indices depending on available statistic base; to apply both external and internal sources for calculations; to take into account context factors that could provide appraisal adaptation and regard to risks and susceptibility of SFC bodies to changing conditions; to identify critical spheres; to research evolution of the development of priority lines in digital transformation; to study index dynamics and to take into consideration the degree of importance stages in conducting digital transformation in managerial cycle.