The role of accounting and control in the management of economic security of an organization

About the authors:

Nicolay T. Labyntsev, Dr. Sci. (Econ.), Professor, Head of the Department of Accounting, Rostov State University of Economics; nicоbuh@yandex.ru

Lubov F. Shilova, Dr. Sci. (Econ.), Professor, Department of Economic Security, System Analysis, and Control, University of Tyumen; shilovaL57@mail.ru; ORCID: 0000-0002-7738-7122

Ocsana V. Chukhrova, Cand. Sci. (Econ.), Associate Professor, Department of Accounting, Rostov State University of Economics; shuchrova@mail.ru

Abstract:

This article revises the mission and the name of the accounting profession in the context of strengthening the economic security of enterprises under the conditions of digitalization of the economy. The authors note that in the contemporary conditions of economic management, enterprises should form and ensure the functioning of the economic security of the enterprise at the proper level. The necessity of in-depth research of economic security at microlevel was considered, the factors influencing the stability of the enterprise were highlighted. High level of economic security of the subject of management consists in guaranteeing him maximum effective and stable functioning now and in future. Subjects of economic security were individual enterprises, and objects — their economic interests. The main goals of ensuring economic security of the enterprise in the part of accounting were singled out, the tasks of accounting policy, aimed at ensuring economic security, were determined. The prospects of the accounting profession in the process of ensuring economic security and reliable safe presentation of the results of doing business in reporting are substantiated. The study contains proposals on the revision of requirements for the qualifications of accountants in order to emphasize their activities aimed at strengthening the economic security of the enterprise.

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