International Accounting
 

Economology in the digital economy system

Vol. 21, Iss. 4, APRIL 2018

Received: 7 March 2018

Received in revised form: 22 March 2018

Accepted: 29 March 2018

Available online: 14 April 2018

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: M40, М41

Pages: 378–387

https://doi.org/10.24891/ia.21.4.378

Ivashkevich V.B. Kazan (Volga Region) Federal University, Kazan, Republic of Tatarstan, Russian Federation
kafedra_ma@bkru

ORCID id: not available

Subject This article considers and discusses the issues of a new approach to solving the problems of development of new technologies of numerical data management, combined in the system of economic knowledge about the enterprise called Economology.
Objectives The article aims to define the content of Economology as accounting science and practice, uniting accounting, analysis, and control of the formation and use of digital information for the management of an individual economic entity, as well as consider the genesis and basic factors of its development on the basis of modern electronic technologies.
Methods For the study, I used the methods of systems approach, analysis and synthesis, abstraction and generalization, analogy and modeling.
Results The digital economy is defined as an economic activity using the modern digital technologies. Economology is defined as a science about the body of knowledge of the economy of an economic entity to manage its business.
Conclusions and Relevance The digital economy is a complex system of improving the management of economic relations using the modern information technologies. Economology, as science and practice, can be considered as a digital economy integral part. The research results can be used in the development of theoretical issues of management accounting, analysis and control in the digital economy and implementation of the results obtained in the organizations of material production.

Keywords: digital economy, economology, accountancy

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