Digitalization of accounting in the agro-industrial complex of Russia: Current state and development prospects

Subject. This article discusses the issues related to the digitalization of accounting in the agro-industrial complex of Russia. Objectives. The article aims to analyze the effectiveness of digitalization of accounting in the agro-industrial complex of Russia, assess current trends, identify key advantages and problems, and determine the prospects for further development in the context of the digital transformation of the industry. Methods. For the study, we used analysis, synthesis, and a systems approach. Results. The article finds that digital technologies are mainly implemented by large agricultural holdings, while small and medium-sized enterprises face financial and organizational barriers. The article identifies a number of challenges that hinder the widespread adoption of digital solutions and offers recommendations for accelerating the digital transformation of the industry. Conclusions and Relevance. The article concludes that it is necessary to further improve the State policy in the field of digitalization of the agro-industrial complex and adapt educational programmes for the training of specialists with the required competencies in the field of automated accounting. The identified trends and barriers to the digitalization of accounting in the agro-industrial complex of Russia can be taken into account when developing targeted digital transformation strategies aimed at improving the transparency of financial transactions, reducing costs and improving management control.