The use of digital technologies in the system of state financial control

Digitalization of public financial control is a continuous process caused by the digital transformation of the public administration sector. Taking into account the large number of bodies implementing financial control, it is necessary to choose the optimal approaches to solving this problem. The subject of the study is the activities of external and internal public financial control bodies in the context of digitalization. The purpose of the work is to develop the most effective approaches and recommendations for the implementation of IT technologies in the work. Author’s conclusion: the digital transformation of budgetary processes related to the formation of a single budget space within the framework of the state integrated information system “Electronic Budget” requires the introduction and development of digital technologies in the field of state financial control.

Authors

Publication Details

Journal
ACCOUNTING AND CONTROL
Published
2025-01-01
DOI
https://doi.org/10.36871/u.i.k.2025.05.01.016
Primary Topic
Economic Development and Digital Transformation
Type
article
Field-Weighted Citation Impact
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article

The use of digital technologies in the system of state financial control

Diana R. Romanova
ACCOUNTING AND CONTROL
Economic Development and Digital Transformation
article

The use of digital technologies in the system of state financial control

Diana R. Romanova
article en

Abstract

Digitalization of public financial control is a continuous process caused by the digital transformation of the public administration sector. Taking into account the large number of bodies implementing financial control, it is necessary to choose the optimal approaches to solving this problem. The subject of the study is the activities of external and internal public financial control bodies in the context of digitalization. The purpose of the work is to develop the most effective approaches and recommendations for the implementation of IT technologies in the work. Author’s conclusion: the digital transformation of budgetary processes related to the formation of a single budget space within the framework of the state integrated information system “Electronic Budget” requires the introduction and development of digital technologies in the field of state financial control.

ACCOUNTING AND CONTROLVol. 5
Openalex Percentile: Top 85%
Economic Development and Digital Transformation
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