Aim. The work aimed to establish the presence or absence in the expert community of approaches to solving the difficulties of applying the Federal Accounting Standard (FAS) 25/2018, that are identified in practice, shared by all or most experts.

Objectives. The work seeks to systematize the main problems of applying the FAS 25/2018 standard by business entities.

Methods. The study employed general economic analysis, taking into account the specifics of accounting activities. The authors studied Russian regulatory documentation, international financial reporting standards, as well as scientific research, analytical reviews, and shorthand records of expert discussions of the possibility of improving lease accounting, including the analysis of statistical materials in the research issue context.

Results. The work presents a systematized description of problem aspects of applying FAS 25/2018, demonstrating clearly the fact that positive application of FAS 25/2018 has not developed, and there are no unified (agreed) approaches to solving the difficulties of applying FAS 25/2018 that are identified in practice.

Conclusions. The study results obtained confirm that the application of the current version of FAS 25/2018 cannot ensure the quality and efficiency of business management to the proper extent. In this regard, it seems appropriate to recommend that interested entities initiate an analysis of the FAS 25/2018 provisions in order to 1) assess the clarity and certainty of these provisions and conceptual framework; 2) comply with the current statutory provisions of the Russian Federation (RF) and the admissibility of their application in the part that does not contradict the provisions of the current legislation of the Russian Federation; 3) provide the effectiveness of their application to achieve the main objectives of the standard adoption.  

Aim. The work aims to identify the prospects and main fields for unlocking the potential of the creative industries sector as a modern factor in comprehensive regional socio-economic development in the context of the digital transformation of the economy and society.

Objectives. The work seeks to substantiate the significance of the creative economy factor impact on the socio-economic development across regions; analyze the current regional strategies for socio-economic development (SSED) from the standpoint of accounting for and planning the use of the creative economy potential using the Northwestern Federal District (NWFD) as a case study; reveal the essence of legislative initiatives, the forms and methods applied to support organizations in the creative industries sector; identify successful practices for stimulating regional development of creative industries, as well as organizational and methodological problems in the implementation of existing measures to support creative industries in the regions; study the influence of the level of achieved socio-economic conditions of the NWFD regions, in particular the degree of digitalization, development of the cultural environment, the use of support measures for creative industries, on the assessment of the creative economy development; and formulate tasks that should be set when forming the SSED from the standpoint of supporting the creative economy at the regional level, and rational principles for implementing the SSED in the context of digital transformation.

Methods. The study is based on general scientific methods of cognition, including systems, structural, semantic and comparative analysis, scientific synthesis, as well as methods of induction and deduction, detailing, generalization, and simulation.

Results. Creative industries are shown to be a promising factor in regional socio-economic development on the one hand. On the other hand, the achieved level of socio-economic development, including the degree of regional digitalization, affects significantly the creative economy dynamics. For each entity of the Russian Federation included in the NWFD, “CI support” cards have been formalized, presenting the current situation in the entities of the Russian Federation related to the NWFD, while not all regions have a separate concept, in addition to the basic SSED, for the development of creative industries and mechanisms for implementing their state support. Moreover, the most common shortcomings of the support measures applied have been identified. The standard topics of the SSED subsections related to creative industries are formulated, multidirectional practices of supporting regional development of creative industries implementing organizational, financial, infrastructural, informational, and marketing functions are defined. The process of influence of the achieved socio-economic conditions, including digitalization parameters, on the development of creative industries in the NWFD regions is analyzed in detail. The work presents an assessment of the level of development of creative industries in the NWFD regions, which demonstrated its dependence on the degree of regional digitalization. Taking into account the requirements of digital transformation, rational principles, tasks, and functions are proposed, that should be implemented in the process of forming the SSED and regional concepts for the development of creative industries.

Conclusions. In the context of digital transformation and the transition to the sixth technology revolution, the importance of taking into account the influence of the creative economy on the level of development of regional socio-economic systems of the constituent entities of the Russian Federation and on the achievement of the goals of ideological, spiritual, moral, and socio-economic development on a national scale in Russia is increasing. The relevance of considering the digitalization requirements during the regional SSED implementation is increasing from the standpoint of the creative industries development. Regional authorities are developing an understanding of the need to implement the principles of digital transformation, namely innovation, digitalization, intellectual labor, public transparency, clustering, and image support. So far, regional support for the development of creative industries is characterized by significant heterogeneity of regional approaches to solving this problem. At the same time, there is an improvement of the ongoing process and an increase in the degree of compliance of regional vectors of the SSED direction with current national goals and development priorities. An urgent task of creating modern competitive advantages for the leadership of the constituent entities of the Russian Federation should be the systematic implementation of comprehensive regional mechanisms for supporting the creative industries sector based on the development of creative-oriented strategies for regional socio-economic development. At the regional level, special attention should be paid to the implementation of interrelated information systems in the creative economy, that perform marketing, information, educational, integrating, archival, and monitoring functions.  

Aim. The work aims to analyze the social and economic efficiency of investments as a key source of economic growth.

Objectives. The work seeks to study the importance of investments in the modern economy, identify the main factors influencing investment activity in Russia, and perform a comparative analysis of the investment climate of the regions and analyze its relationship with social and economic development.

Methods. The study employed retrospective and comparative analysis, as well as statistical data. Particular attention was paid to qualitative and quantitative approaches to assessing the investment climate based on the National Investment Rating and data on the social and economic situation of the regions from the infographics of the rating agency “RIA Rating.”

Results. The study revealed that investments are of key significance in the social and economic development of the regions of Russia. The leaders in terms of investment activity are Moscow, the Republic of Tatarstan and the Nizhny Novgorod Region, which have demonstrated high adaptability to economic challenges. The least favorable indicators are registered in the Republic of Kalmykia, the Karachay-Cherkess Republic, and the Republic of Tuva. In these regions, economic conditions restrict the investment raising. A close relationship between the investment attractiveness of the region and the level of socio-economic development was revealed.

Conclusions. Determining the effect of investments within a region is a complex task due to their long-term nature. The time factor can significantly affect the perception and achievement of the desired result, which complicates the correlation of the socio-economic effect with the initial investment. Despite these difficulties, investments remain a key means for the long-term and sustainable economic development of Russia. A necessary condition for increasing their efficiency is the improvement of state policy in the field of stimulating investment activity, increasing the level of financial awareness of the population, developing infrastructure, and creating a favorable environment for business operations. Particular attention should be paid to regions with low investment potential, since their support is important for ensuring the balanced development of the country as a whole.  

Aim. The work aimed to justify the essence of the regional export-oriented production system category, and factors of its sustainable development in a number of resource regions of the Russian Far East.

Objectives. The work seeks to summarize theoretical studies of the essence of the regional export-oriented production system category, propose criteria for an export-oriented production system, and classify the development factors of the system under consideration at the regional level.

Methods. The research methodology is based on the use of the basic provisions of the theory of spatial development, theories of the formation of territorial-industrial and territorial-production complexes, as well as general scientific methods.

Results. In generalization of Russian studies, existing theoretical approaches to defining the concept of regional production system were systematized. The increasing importance of export-oriented regional production systems in the context of sanctions pressure on the Russian economy was proven. The work proposes a classification of factors of sustainable development of the export-oriented production system of the Far East in the new geopolitical conditions.

Conclusions. The study of the problem of development of export-oriented regional production systems has an important applied significance for the implementation of strategic goals of Russia in the new geopolitical conditions. The results obtained are focused on the efficient use of the natural resource potential of the Far Eastern Federal District and its favorable economic and geographical position in the national and regional development strategies for the period up to 2030.  

Aim. The article aims to assess the prospects for digital currencies in cross-border payments based on the experience of introducing the digital yuan in China.

Objectives. The work seeks to study the features of digital currencies in comparison with cryptocurrencies, to identify the aspects of practical implementation of introducing the digital yuan in China, to summarize the factors that necessitated this implementation, as well as the conditions for generating the basis for using the digital yuan in cross-border payments.

Methods. The study employed synthesis, analysis, generalization, and a formal logical approach, as well as general scientific methods for studying economic phenomena and processes. We performed an analysis of the development, implementation and probable consequences of the technological solution for the implementation of electronic payments in digital currency. In addition, priority fields for using the digital yuan in cross-border payments were identified.

Results. As China has been the undoubted leader for many years in the global e-commerce market, which is the most probable field for such application, the national payment system of China is the study subject in the article, which demonstrates advanced and successful experience on the Earth among relatively large countries in introducing a national digital currency into circulation. The study results demonstrate that the widespread application of digital currency in the national credit and monetary system not only increases the efficiency of payments while reducing transaction costs of market participants and improving the financial and economic performance of firms. It also creates a wide range of opportunities for using central bank digital currencies in international payments. These opportunities seem especially promising in cross-border payments.

Conclusions. The options for using the digital yuan are gradually expanding, including in cross-border payments. There is also a gradual quantitative and geographical expansion. The use of the digital yuan in cross-border payments will enable to avoid settlements in dollars, which may be a step towards a significant transformation of the global currency system.  

Aim. The work aimed to analyze various aspects of the influence of ethics in artificial intelligence (AI) on the management of socio-economic processes and, consequently, to determine the outlines of the applicability of these technologies, to reveal the ethical difficulties of further expanded and in-depth implementation of AI technologies, including in the context of global technological competition.

Objectives. The work seeks to analyze the mechanisms of influence and the role of ethics in the field of AI as a factor limiting the development and implementation of AI technologies in the management system of socio-economic processes, taking into account the main trends in the development of ethical culture at the national and global levels, as well as to identify associated risks and to reveal the outlines of the development of this field in the medium term.

Methods. Both general scientific and special scientific methods were applied as the study theoretical and methodological basis, primarily a systems approach and a risk-oriented approach to the analysis of the processes under consideration. General scientific approaches included synthesis, corporate analysis, modeling and forecasting.

Results. The study identified the main problematic aspects associated with the further implementation of ethical standards in the field of AI. The work presents the role of the ethical factor in the management of socio-economic processes performed based on and using AI systems.

Conclusions. The creation of an ethical regulation system for the further use of AI technologies in the management of the socio-economic sphere has been established to be a strategically significant step in the formation of public policy. Effective and efficient implementation of such policy measures is of key importance for achieving the goals of national development and ensuring the technological sovereignty of the Russian Federation in the medium-term and long-term development.

Aim. The work aimed to conceptualize the industrial system management through involvement of entropy-information paradigms of fundamental sciences to maintain the necessary levels of order, effect, stability of this system and perfection of management (according to V. A. Trapez nikov) of its activity.

Objectives. The work seeks to interpret the attributes of orderliness, effect and stability of functioning of the industrial systems in disturbed environments in the context of classical ideas about entropy, uncertainty, order, and chaos of system behavior; introduce a mathematical measure of negentropy (negative entropy) of an industrial system behavior as a determinant (along with a measure of order) of the effect of its functioning and the level of the system management perfection. It also seeks to disseminate entropy and information paradigms to the algorithmization of adaptive identification and correction of the parameters of the industrial system model in a disturbed economic space.

Methods. The views and principles of thermodynamics, statistical mechanics, nonlinear dynamics, cybernetics, catastrophe theories, information, organization, economics and enterprise management were used as the study methodological framework.

Results. The information determinants of the effect and stability of industrial systems in a disturbed environment were determined and formalized. Nonlinear features and stability of the industrial system were characterized, an expression was found to assess the effect of its operation based on measures of order and negentropy of this system behavior. A search and discussion of the mathematical relationship between negentropy, the amount of control information in the industrial system and the level of its management perfection were conducted. The work presents a brief interpretation of the concept of algorithmization of adaptive identification and correction of the industrial system model parameters in accordance with the entropy-information paradigm.

Conclusions. The study reveals the aspects of information determination of the indicators of the effect and functioning stability of the industrial systems in a disturbed economic environment. The nonlinear dependence of the effect achieved by the industrial system on the measure of the order of its behavior and the initial negentropy of the system is substantiated. The mathematical relationship between negentropy, the amount of control information in the industrial system and the level of perfection of its management is determined. The study results yield new insights into entropy-information processes in the problem of conceptualizing adaptive control, identifying and correcting the industrial system model parameters in the space of destructive and innovative disturbances.  

Aim. The work aimed to conduct a comprehensive analysis of decision support systems (DSS) based on artificial intelligence (AI) technologies, with an emphasis on their integration into business processes and performance evaluation.

Objectives. The work seeks to study the main stages of AI-based DSS development, to determine key performance indicators for assessing their financial, operational, and strategic impact, to select the main challenges in such implementations and the long-term effects of the systems, as well as to formulate recommendations for improving their interpretability and adaptability.

Methods. The study employed methods of system analysis, generalization of practical experience, and research. The article considers modern trends in the use of AI, successful cases from the practice of large companies (JPMorgan Chase, General Electric, Amazon), and the concept of the J-curve productivity for analyzing long-term effects.

Results. The integration of AI into DSS provides the best potential for increasing work efficiency, reducing costs, and improving the quality of management decisions. A comprehensive efficiency assessment model has been developed, which includes both quantitative and qualitative indicators.

Conclusions. AI-based DSS can be used not only to increase the accuracy and rate of management decisions, but also to optimize the resource utilization and adapt to a fast-paced market environment. However, successful integration of such systems requires solving a number of problems, including improvement of data quality, enhancement of the interpretability of algorithms, and adapting the personnel to new technologies. Hybrid models that combine AI capabilities and cognitive methods open up a promising direction capable of improving the efficiency and adaptability of DSS under conditions of uncertainty. The implementation of the proposed approaches leads to increased competitiveness and sustainability of companies.

Aim. The work aimed to reveal the role of acceleration programs in the development of technological entrepreneurship based on a comparison with other forms of support for technological entrepreneurs in the Russian Federation (RF).

Objectives. The work seeks to identify the differences between acceleration programs and other forms of support, to characterize the methods of support for technological entrepreneurs used by business incubators, private venture investors and venture funds, as well as to conduct a comparative analysis of these forms of support and to determine the role of acceleration programs in the development of technological entrepreneurship in Russia.

Methods. The author used a systems approach, logical and comparative analysis to identify the key aspects of acceleration programs and their role in technological entrepreneurship. The intersections between the methods of assistance of various participants in the innovative support infrastructure in Russia are also analyzed.

Results. Acceleration programs were established to have the widest range of support methods for startups. Unlike private investors, venture funds or business incubators that focus on individual types of support, the accelerator approach represents an entire ecosystem focused on training and development that helps innovative companies accelerate their growth processes, bring new technologies to market, attract investment, and transfer to a new stage. The analysis results were used to prepare an expanded comparative classification of methods of such forms of support for innovation infrastructure as acceleration programs, business incubators, private venture investors, and venture funds. It was revealed that, on average, the methods of assistance of acceleration programs overlap with the methods of assistance of other structures by 34.4 %.

Conclusions. Acceleration programs represent a unique combination of services contributing to acceleration of the startup development. Accelerators, being a part of the state innovation infrastructure for supporting technology entrepreneurs, can also be presented as an infrastructure that provides access to tracking, mentoring, financing, expert support and networking. Accelerators not only accelerate the growth of economic indicators of startups, but also generate new skills, change the way of thinking, and create an innovative environment in society that promotes the development of technological entrepreneurship in the Russian Federation. In order to implement the scientific and theoretical potential of acceleration programs, it is required to analyze their methodology, existing classifications, and the effectiveness of the programs at the national and international levels in more detail. A comprehensive analysis based on empirical data and an interdisciplinary approach will help create more effective strategies for supporting and developing technological entrepreneurs, as well as adapt acceleration methods to the characteristics and needs of the Russian market.

Aim. The work aimed to develop a set of recommendations for improving the management of a regional innovation system (hereinafter referred to as RIS) from the standpoint of knowledge management.

Objectives. The work seeks to clarify the concept of RIS, define RIS management processes based on knowledge management, analyze the development models of typical RISs in the world, study the role of research organizations in promoting the development of RIS, and suggest ways to improve RIS management.

Methods. The author used analysis, comparison, generalization, and synthesis methods.

Results. The article defines the concept of RIS and develops a classification of RIS management processes based on knowledge management (knowledge acquisition, knowledge generation, knowledge exchange, knowledge transfer, and knowledge application). Moreover, the development model of typical RIS is analyzed, and methods of promoting RIS through research organizations are studied (provision of technical services, support for talents, development of the region’s innovative potential, assistance in the transfer and commercialization of research results).

Conclusions. In the context of economic globalization, each RIS has a unique development model based on the development of individual industries and models of research and development works (R&D). Close cooperation between universities, research organizations and enterprises is the basis for a regional research system that ensures targeted knowledge creation and rapid commercialization of research results. The paper proposes fields for improving RIS, in particular, the creation of a favorable innovation environment, increasing the efficiency of knowledge generation and dissemination, optimizing mechanisms for knowledge exchange and application.

Aim. The work aimed to develop a rating map of Russian regions by the level of development of green technologies, as well as determine the potential for using individual quantitative indicators in models for assessing the effectiveness of green innovations in industry.

Objectives. The work considers approaches to defining the concept of “green technologies”, analyzes the indicators of the development of green technologies in individual industries and regions of the country.

Methods. The author used literature analysis, rating maps, correlation analysis, and Granger testing to solve the problems.

Results. In 2020–2023, 48% of the analyzed regions of Russia showed an extremely low implementation of green technologies. The most unfavorable situation is registered in nine entities with either no companies developing the technologies or the technologies used. The manufacturing industries have become the leaders in the development and application of green technologies. A mutual cause-and-effect relationship was revealed between such indicators as volume of waste generated and amount of used green technologies for reducing harmful emissions, as well as amount of recycled waste and number of waste processing technologies used.

Conclusions. There is a strong relationship between the volume of recycled waste and the number of green technologies used. It is advisable to include the application of quantitative indicators of the development of green technologies in the models for assessing the effectiveness of green innovations in industry. Further research in the field of the effectiveness of the implementation of principles of the green economy should include the study of the correlation between the formalization of the sustainable development strategy with the number of used technologies for reducing air pollution and the amount of carbon dioxide emissions by industrial enterprises.

Aim. The work aimed to develop the management theory in terms of formalization of theoretical and methodological components of the customer service package management in a leasing company.

Objectives. The work seeks to form a list of principles of the customer service package management in a leasing company, characterize the system of interrelations of these principles, reveal the features of the SMART approach implementation for the purposes of leasing company management, for the purposes of leasing transaction management, for the purposes of the customer service package management, as well as to highlight the key tasks of the customer service package and to provide a graphical representation of the customer service package management process in a leasing company.

Methods. The study is based on analysis and synthesis of scientific research in the context of the topic under consideration, logical and retrospective analysis, as well as methods of tabular and graphical presentation of information.

Results. The work presents a list of general and specific management principles, as well as reveals the features of their implementation in relation to the specifics of the customer service package formed by the leasing company. The article presents a system of interrelations of principles of customer service package management in a leasing company. The work comprises specific aspects of the SMART approach implementation for the purposes of leasing company management, for the purposes of leasing transaction management, and for the purposes of the customer service package management. The key tasks of the customer service package are identified, determined depending on the leasing transaction stage, as well as on the leasing transaction subject which is the customer service package recipient. A graphical representation of the process of managing the customer service package of a leasing company is also given.

Conclusions. The approach to managing the customer service package, taking into account the features of the management object, in the aspect of the theoretical and methodological components presented in the article, enables to provide a positive return on the efficiency of a number of leasing transactions and the company’s activities as a whole.