Digitalization of Accounting and Control Processes in Small Business Organizations As a Factor of Increasing Their Information Transparency-Reference-Cited by-同舟云学术

Digitalization of Accounting and Control Processes in Small Business Organizations As a Factor of Increasing Their Information Transparency

Published:2023-10-06 Issue:9 Volume:9 Page:41-47
ISSN:1998-0701
Container-title:Auditor
language:en
Short-container-title:

Author:

Grishkina Svyetlana¹,Kalpakchi N.²

Affiliation:

1. Financial University under the Government of the Russian Federation

2. OOO «Energo-Komplekt»

Abstract

The author proposes an algorithm for determining the level of “digital maturity” of accounting and control processes in small businesses and justifies the feasibility of achieving a high level to improve the quality of information support for managing a small enterprise and its business processes, as well as to ensure information transparency of small businesses in the Russian Federation

Publisher

Infra-M Academic Publishing House

Subject

Computer Networks and Communications,Hardware and Architecture,Software

Reference23 articles.

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4. Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting [Электронный ресурс] // URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464., Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting [Elektronnyy resurs] // URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464.

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