Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies

In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of objectives for accounting and budgeting. Ther...

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Autor principal:	E. D. Novikova
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2019
Materias:	managerial accounting budgeting big data information information technologies Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/6d39c53532ea40ab8e3a407fe5553333
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spelling	oai:doaj.org-article:6d39c53532ea40ab8e3a407fe55533332021-11-15T05:20:48ZConceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies2413-28292587-925110.21686/2413-2829-2019-2-108-118https://doaj.org/article/6d39c53532ea40ab8e3a407fe55533332019-04-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/683https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of objectives for accounting and budgeting. Therefore, developing effective procedures of accounting and budgeting in present day business entities acquires bigger importance, as indicators and data of accounting influence the quality of making managerial decisions and consequently, the position of the enterprise in external market environment. The goal of the research is to ground the necessity of transforming accounting procedures and budgeting on the basis of opportunities provided by bid data technologies. The subject of the research is specific features of using big data in managerial accounting and budgeting. The article studies trends of growing information masses that are used in managerial accounting and budgeting, systematizes functional tasks accomplished by big data in different industries of Russian economy, investigates processes of accounting procedures’ transformation, analyzes opportunities and practice of using big data in making managerial decisions at Russian enterprises, grounds the necessity to introduce advanced technologies of data analysis in the system of accounting and budgeting. As a result of the research principles of using big data were formulated and the model of valuechain by big data was built for managerial accounting and budgeting and opportunities and threats of using big data in managerial accounting and budgeting were identified.E. D. NovikovaPlekhanov Russian University of Economicsarticlemanagerial accountingbudgetingbig datainformationinformation technologiesEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 2, Pp 108-118 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	managerial accounting budgeting big data information information technologies Economics as a science HB71-74
spellingShingle	managerial accounting budgeting big data information information technologies Economics as a science HB71-74 E. D. Novikova Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies
description	In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of objectives for accounting and budgeting. Therefore, developing effective procedures of accounting and budgeting in present day business entities acquires bigger importance, as indicators and data of accounting influence the quality of making managerial decisions and consequently, the position of the enterprise in external market environment. The goal of the research is to ground the necessity of transforming accounting procedures and budgeting on the basis of opportunities provided by bid data technologies. The subject of the research is specific features of using big data in managerial accounting and budgeting. The article studies trends of growing information masses that are used in managerial accounting and budgeting, systematizes functional tasks accomplished by big data in different industries of Russian economy, investigates processes of accounting procedures’ transformation, analyzes opportunities and practice of using big data in making managerial decisions at Russian enterprises, grounds the necessity to introduce advanced technologies of data analysis in the system of accounting and budgeting. As a result of the research principles of using big data were formulated and the model of valuechain by big data was built for managerial accounting and budgeting and opportunities and threats of using big data in managerial accounting and budgeting were identified.
format	article
author	E. D. Novikova
author_facet	E. D. Novikova
author_sort	E. D. Novikova
title	Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies
title_short	Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies
title_full	Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies
title_fullStr	Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies
title_full_unstemmed	Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies
title_sort	conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies
publisher	Plekhanov Russian University of Economics
publishDate	2019
url	https://doaj.org/article/6d39c53532ea40ab8e3a407fe5553333
work_keys_str_mv	AT ednovikova conceptualapproachestotransformingbudgetingproceduresonthebasisofopportunitiesprovidedbybigdatatechnologies
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Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies

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