The article is devoted to the study of the paradigm of accounting, control and analytical information that affects the success of business processes in the corporate and state sectors of the economy. The authors propose the step-bystep development of the methodology for managing big data and the creation of corporate digital ecosystems (CECE). This includes clarifying the content of the digital ecosystem concepts as well as the development of a mechanism for collecting and processing information for corporate management (using modern digital technologies and system financial platforms) with the conclusion that the most productive is the distributed ledger technology (DIT). On the basis of a clear identification of the positive and negative consequences of scaling the CECC, recommendations were made on the technology for transferring reporting data. It has been proven that DIT offers a choice for the best scaling options, can be also applied when transferring reporting information to various higher authorities. It has been determined that the search for new and improvement of the applied technologies for managing big data is actualized as the information field expands and its diversity. The possibilities of collaboration of database management systems (DBMS) are disclosed and directions for improving the efficiency of new digital technologies for managing accounting and control information (distributed registers and their variants) are identified both for large ecosystems (the economy of the country, territories, regions, clusters and banking and other large holdings) and small (economic entities and their information technology and economic departments).

The paper covers the disclosure of information on company’s climate risks in corporate reporting, which is the urgent agenda. It was found that 16 of International Financial Reporting Standards (IFRS) provide the opportunity for disclosing of such climate risks. However, they contain significant restrictions regarding the presentation of forecasting information. The analysis revealed the current stages of corporate reporting development under the influence of the relevant disclosure of climate risks by companies. The research data source includes the publications and statements available on the official website of the IFRS Foundation**. The research results can be useful for professional international organisations and Russian state bodies engaged in the development of financial and non-financial reporting standards, concerned users, as well as economic entities that prepare corporate reporting.

The paper is devoted to the research of foreign direct investment accounting in the capital of Russian companies, identifies the similarities and differences in approaches to identifying direct investments in accordance with international and domestic legal norms, detects the problems of inward foreign direct investment accounting and in statistical reports. The subject of the study is the problems of theory and practice of foreign direct investment accounting. The research is based on general scientific principles and research methods: systematization, induction and deduction, synthesis and analysis. Correct identification of direct foreign investments in accounts and reliable disclosure of the accounting information and statistical reporting, at present, causes difficulties for economic entities. The solution to these problems is available through the implementation of the professional judgment of the accountant. The work results having theoretical and applied significance, can be used as a basis for the development of a company’s accounting policy.

Economic analysis, including its methodological tools, is necessary for organisations of various fields of activity and forms of ownership. A wide range of analytical techniques, the universality of their application and other economic sciences and modern management practice also contributes to the active interpenetration and differentiation of analysis. of the object’s economy, becomes a methodological basis for various types of control, and applying its methodology in a control measure turns it into a control-analytical procedure. We based our research on the study of economic literature concerning theoretical provisions and applied developments in the field of economic analysis and control of the activities of public medical organisations. We used methods of generalisation, systematisation, grouping, methods of economic analysis in the research process. The result of the study was a set of the following conclusions and results: Identification of new types of economic analysis generates new types of analytical work, including economic analysis in the control.
Based on the general methodological basis of economic analysis and control, together with the universality of the methodological apparatus of economic analysis, the authors developed a typical structure of the control methodology.
We considered analytical procedures in the implementation of control as the content of the partial fulfilment of the control procedure of the methodology of the object of control.
Control and analysis depend on the time of their conduct, but with a similar essential characteristic, their volume and depth of conduct are different.
The implemented digitalisation tools will significantly increase the scope of applying control-analytical procedures.

The article examines automation of Russian accounting, which continued to develop rapidly in 21st century and turned into a new hypostasis of digitalization. It is impossible to overstate contribution of scientists, who stood at the origin of development of the modern economic information environment. The leading role was held by representatives of the scientific school of Moscow Finance Institute (the Finance Academy). Not only did they develop the fundamental and applied Russian accounting science, but also formed the framework that became the foundation for digitalization of accounting. The aim of the article is the study of scientific heritage of the generation of pioneers in accounting automation personified by Professor Vladimir Sergeevich Rozhnov, who was a typical representative of the Soviet scientific school with his scientific personality, breadth of views and interests, and position. The article reveals milestones in the formation of Professor V. S. Rozhnov’s scientific views: the family, ever supportive of his professional endeavors, the environment of the Moscow Finance Institute, which brought up his character as a researcher who cannot be stopped by obstacles, the community of both Soviet and foreign scientists, working in the field of economics, statistics, cybernetics, mechanization and automation of accounting. The scientific cognition methods were used in the article: deduction, induction, analogy and abstraction, synthesis and analysis, including aspect and empirical methods, etc. The article describes the process of formation of scientific schools in Russian universities (with the example of the Finance University); the link of scientific generations, the memory of pioneers in science.