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National Interests: Priorities and Security
 

Financial control in the context of the use of digital technologies

Vol. 20, Iss. 10, OCTOBER 2024

PDF  Article PDF Version

Received: 29 April 2024

Received in revised form: 27 May 2024

Accepted: 15 June 2024

Available online: 16 October 2024

Subject Heading: PRODUCTIVE RELATIONS

JEL Classification: G31, G34

Pages: 1976-1987

https://doi.org/10.24891/ni.20.10.1976

Elena A. SINTSOVA Saint-Petersburg University of Management Technologies and Economics (UMTE), St. Petersburg, Russian Federation
sintsova_elena@hotmail.com

https://orcid.org/0000-0002-9532-7772

Anna Yu. RUMYANTSEVA Saint-Petersburg University of Management Technologies and Economics (UMTE), St. Petersburg, Russian Federation
post_graduate@mail.ru

https://orcid.org/0000-0001-7279-5306

Sergei G. MALYKH Saint-Petersburg University of Management Technologies and Economics (UMTE), St. Petersburg, Russian Federation
msg79@yandex.ru

ORCID id: not available

Subject. This article discusses the theoretical and methodological foundations of financial control and the introduction of digital technologies at enterprises.
Objectives. The article aims to assess the effectiveness of the use of digital tools in financial control.
Methods. For the study, we used the methods of statistical and comparative analyses, and concept classification.
Results. The article finds that digital tools help identify offenses in financial transactions and have certain advantages, such as, for example, reducing costs during control activities, ensuring the protection of information resources, and improving the financial stability of the company.
Conclusions. Russian companies need to actively use digital technologies in financial control.

Keywords: blockchain technologies, big data, financial security, digital economy, valuation, digital technologies

References:

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