The paper's purpose is to identify the changes in investment decision-making processes in the hybrid (traditional and digital) economy. It is hypothesized that business models and the digital environment change the classical prerequisites for making investment decisions, and this needs to be reflected in the investment valuation. Methods of system and critical analysis, value-oriented approach are used. The predominance of competition between business models (including within ecosystems), rather than organizations, and the reduction of the investor's need for the organizational and legal design of the investment object with a variety of digital solutions are established. It is argued that the investment potential of a modern business model is influenced by the organizational architecture, the infrastructure, the value formed by the consumer, communication and interaction with the immutability of the supply. The authors developed the business model's architecture with the allocation of nine basic elements and options for investment decisions in order to reflect the increasing design complexity and individualism of the business model. New cost factors for investment evaluation of business models are identified, including digital rent, pricing approaches, digital paradox, ecosystem protection from the market, etc. The qualitative features of an effective business model are established while maintaining a quantitative assessment based on the generated cash flow. The deduction is that as the complexity of business models increases and it is possible to integrate digital business metrics and traditional financial indicators. However, at present it is advisable to maintain the existing methodology of investment assessment, supplemented with new qualitative adjustments.

The article provides a comprehensive authors' study of a new accounting and reporting paradigm, which takes into account the interdependence of the life support of stakeholders and economic agents in the face of uncertainty, risks, new opportunities associated with environmental and social transformations, the transition to digital and remote technologies and the use of artificial intelligence. The authors present a new accounting model, which is formed under the influence of vital issues of ecology, social development, information exchange, automation and, as a result, the manifestation of serious interest in non-financial indicators and non-financial reporting. Due to the rapid changes in accounting and reporting there arise many questions of a conceptual nature, especially in industrial sphere, which calls for the formation of a fundamentally new theoretical study. In the current situation with COVID-19, a company being a representative of an economic community faces social and environmental problems, the successful solution of which provide the life support of the whole mankind. The research uses the techniques of comparative analysis of existing scientific and theoretical materials, methods of logical and expert analysis. To achieve the results of the study and confirm the hypothesis, the authors reconstructed the chronology of the emergence of accounting models having generalized the works of modern scientists in this area. The results of the work confirm the need to determine the actual essential approach to the accounting and reporting paradigm: it is revealed that the modern theory is shaped under the influence of the needs of the individual, company and society. It is proposed to characterize the life support paradigm as the formation of information reflecting the conditions of life support of the company and interested parties, taking into account the values accepted. The authors argue that the proposed accounting theory is related to life support and life values and is not limited to an economic operation. The research results can be applied to further develop the ideas of the authors and improve the method of professional judgment when developing the accounting and reporting paradigm. The results of the research can be used to improve the method of professional judgment in the development of the accounting and reporting paradigm and its practical implementation, as well as for continuing theoretical developments in the field of accounting theory.

The objective of this study is to find out the influence of Impact of Information Communication Technology competencies and Information Communication Technology Training among auditing professionals. This paper proposes a defined set of survey questionnaires to measure Information Communication Technology (ICT) competency and ICT Training variables. The sample size focuses on junior qualified professional auditors who were selected based on their experience in the field of accounting or auditing. The sample of population consists of individual practicing auditors from small audit firms in Kerala. Data were analyzed using partial least squares structural equation modeling approach (PLS-SEM). Expectedly, ICT competencies among auditing professionals and their ICT training are imperative among junior auditing professionals for auditing in a computer-based environment. The impact of audit efficiencies, ensuring client's fair financial statements, and timeliness of audit tasks were achieved by auditing professionals with ICT competencies and ICT training. This is important not only for junior staff, but also for lead auditors who have the authority to sign audit reports. The value of the research studies lies with a comprehensible examination of findings of various previous studies and enlightened commentaries on ICT enabled audit practice by sole proprietorship practicing audit firms, mainly in rural locations. In addition, such scientific method of understanding the implications of ICT enables auditing which involved in auditing professional policy makers intervention.

The article deals with the problems of accounting and analytical support of public procurement in the electronics industry; one of the objectives of the study is to substantiate the criteria for assessing suppliers' reputation; evaluations of persons filing procurement complaints; procurement monitoring indicators. In the process of research, the author used such general scientific principles and methods as abstraction, generalization, as well as statistical methods of data processing. As a result, there has been developed a methodology for assessing the suppliers' reputation including three stages. At the first one — participating companies are assessed according to the criteria of size, industry, ownership, organizational and legal form, data transparency for subsequent calculations. At the second stage — the economic viability of the subjects is assessed in terms of the availability of financial, material and human resources, as well as the effectiveness of companies and the dynamics of their growth. At the third stage — the conscientiousness of the participants is assessed according to the criteria of the authorized capital, credit limit, tax burden, the Spark-Risk lists inclusion. The technique has been tested on data from the register of unscrupulous suppliers supplying products for the electronics industry; the data for analysis has been generated on the basis of 1360 companies. Calculations have shown that the overwhelming majority of unscrupulous suppliers are micro-enterprises that do not belong to the production related industries, repair, and in electronics trade; the significant part of them are registered in Moscow and its region. There is found out some companies which are unscrupulous suppliers of electronic products. They do not have sufficient financial, material and human resources and are characterized by low reputation characteristics. The proposed changes in the legislation in the introduction of prequalification terms require an adequate accounting and analytical support that would help to control the admittance of only participants with high reputational characteristics that can and should be allowed in the public procurement system.

Current development and management of economic activity is largely associated with the implementation of the concept of the digital economy, which poses new challenges for business intelligence. The set of tasks is formed in order to develop business intelligence so that it matches the improved management of economic subjects, and to ensure the quality of business processes when digital technologies are introduced. Improved management based on the concept of the business environment implies that monitoring principles are used to analyze the behavior of external business environment participants with the purpose to build a rational partnership relationship. The digital economy creates information opportunities in this area, as it provides the access to Big Data and their processing using Big data analytics technologies. With regard to the requirements of management, the article analyzes the behavior of elements of the internal business environment to develop a management solution to improve the effectiveness of their behavior. The high quality of the solution is provided by the information model being a highly adequate image of a particular object under control and the ability of the control apparatus to fully realize the volume of its inherent functions. Under these conditions, the digital transformation of analytical processes is based on its own information platform, which should use breakthrough digital technologies. The research uses such methods as systemic analysis to generalize the modern concepts of economic system management, development of digital technologies and their introduction into management decision-making processes.

The Chinese experience in the development of accounting thought and economic statistics is of a particular interest to Russian scientific thought, since China has been confidently demonstrating economic success for many years. The research was carried out using the methods of sampling, grouping, systematization, comparison and generalization. The historical approach was applied to the analysis of theoretical and practical materials in the Chinese language. The two periods of the development of Chinese statistical thought are distinguished: 1) the period of the Qin dynasty (221-207 BC), starting from which the Chinese state is usually regarded as centralized, and statistical accounting is regarded as national; 2) the period of the Han dynasty (206 BC — 220 AD), during which the active development of statistical accounting continued and a fairly effective system was formed that satisfies all the needs of the state at the central and local level. The practical significance of the work lies in highlighting the methods of centralizing the collection of statistical data and the organization of statistics in China, the regulation of statistical accounting and related accounting. The article presents ideas and practical recommendations of the main thinkers, academicians and scientists (such as Sima Qian, Xu Gan) in the field of statistical accounting in China at that time.