小企业组织中会计和控制流程的数字化是提高其信息透明度的一个因素

Аудитор Pub Date : 2023-10-06 DOI:10.12737/1998-0701-2023-9-9-41-47

Svyetlana Grishkina, N. Kalpakchi

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摘要

作者提出了一种算法，用于确定小企业会计和控制流程的“数字成熟度”水平，并论证了实现高水平的可行性，以提高管理小企业及其业务流程的信息支持质量，并确保俄罗斯联邦小企业的信息透明度

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

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

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