This study’s relevance comes from adapting accounting for digital transformation and big data (BD). BD and big data analytics (BDA) are now widely accepted terms for large datasets. Analyzing and managing these datasets requires innovative methods. Accountants meet many obstacles when using analytical methods, hindering broader adoption. One of the fundamental difficulties is the insufficient adaptation of traditional accounting platforms to working with BD. Companies incur significant expenses for implementation and ongoing support. An added obstacle to the spread of data analytics in accounting is the conservatism of the profession itself. The paper’s goal is to study the problems and possibilities of using BD in accounting at the present stage. The author used general scientific methods, such as analysis, synthesis, and abstraction, to achieve the goal. The results of the study expand the scientific literature, providing a comprehensive analysis of BD in accounting. The work examined both the advantages and challenges that companies face when implementing these technologies. In ongoing digital transformation, full adoption and integration of BDA requires overcoming existing barriers, including technical aspects and the willingness of professionals to adapt to new requirements.

Many nations now back global efforts to curb rising greenhouse gas emissions, a key driver of climate change. The study reveals issues that require solutions to reduce the negative impact of greenhouse gas emissions and their excessive concentration on climate change. The research aimed to analyze sources that reveal the theoretical and legal aspects of Russian and international practice in accounting for greenhouse gas emissions. The methodological basis of the paper is a systematic approach to the problem under consideration, collecting facts, the method of net obligation, the method of state subsidies. The authors use special methods when substantiating specific proposals: observation, comparison, and the method of expert assessments. The study’s result is creating accounting methods for carbon units, in particular their classification, subsequent assessment and verification for impairment.

The business landscape is being reshaped by artificial intelligence’s (AI) process automation and data aggregation. The consequence of this change is in accounting, where concerns about the unlimited use of automated processes are widespread. The paper aimed to comprehensively examine current trends and forecasts and to analyze the potential impact of these technologies on various areas of human activity and social processes. AI rapidly advances, offering opportunities for improved production, quality of life, and problem-solving. AI-powered systems can settle complex problems autonomously. Formulating and testing hypotheses, logical reasoning, and content analysis are foundational to major research methods. This allows to accumulate analytical material and review all the information collected during the research. The paper examines AI’s strengths and weaknesses to highlight its similarities and differences in human intelligence. The author explores AI’s history to set the stage for a discussion of its future effects on accounting. Also, the author analyzes these publications to predict the future of accounting in an AI-driven workplace. Artificial intelligence cannot easily replace human qualities. This study’s results, accessible to a broad audience, reveal that AI’s impact on accounting extends beyond automation and efficiency gains to a fundamental reshaping of the accountant’s organizational function. Professionals ready for a rapidly changing digital world will find new opportunities here.

The Bank of Russia’s macroprudential measures, implemented since 2021, target the growth and structure of Russian household mortgage debt. Tightening these measures over the past three years actualise of the effectiveness and validity of this policy of the Bank of Russia relevant. Therefore, the study aims to analyse by statistical methods the trends in mortgage lending that has developed in Russia in tightening macroprudential policy. To meet the goal, statistical analysis used publicly available data on the dynamics and regional distribution of Russian mortgage debt, along with key mortgage lending terms (interest rates and loan durations). This paper analyzes mortgage loan dynamics (total and per capita) from 2018 to 2024, focusing on how macroprudential measures (higher interest rates and tighter subprime lending limits) curbed growth. The first part of the paper explains prizing mortgage as a mechanism for households’ basic need for a home satisfaction, and discusses why implementing this mechanism poses a threat of a mortgage crisis. The second part analyses territorial differentiation of mortgage loans and terms in monthly dynamics over the past five years. Also, the authors presented results for the macroeconomic factors’ impact on the mortgage. Based on the official statistics, the study proved a high territorial homogeneity of the trends in mortgage. The paper revealed that macroprudential limits will force low-income households to abandon a house that will lead to increase social tension. Resuming, the authors confirmed a significant positive relationship between the key rate and mortgage liability dynamics, thus proving the hypothesis that raising the key rate is unreliable. The paper contends that these developments stem from not only flawed regulatory choices but also insufficient housing affordability and systemic financial flaws. Considering regulatory reform requires looking beyond individual incentives and banking oversight to focus on systemic interconnectedness and mortgage lending transparency.

Today’s market shows increasing competition within consulting and audit services. Audit firms seek to expand the range of services provided and, considering the business environment, develop new areas for consulting activities. The authors offer due diligence as an example of such a developing and popular area. During environmental due diligence, an external firm is reviewing the company’s adherence to environmental regulations. Analyzing counterparty environmental reliability is key to safeguarding organizational finances and lessening business risks. The lack of a standard method for environmental due diligence makes developing fresh approaches crucial, thus emphasizing the topic’s relevance. The research assesses counterparty verification. Its goal is to determine how well it ensures compliance with environmental laws and regulations. The authors used the methods of synthesis, comparative analysis, and generalization in studying the features of the implementation of environmental due diligence. The study’s result is identifying the possibilities of using the obtained information regarding the counterparty as a supposed source of environmental risks to decide further methods for their reduction. As conclusions, the authors determined trends in the further growth and progress of methods for conducting environmental due diligence.

The paper explores accounting theories focusing on the influence of Fyodor Ezerskiy’s, one of the most famous Russian accountants, his identity and surroundings. The history of his triple Russian accounting is the subject of research both in our country and abroad. The study uses the prosopographical and archival research methods. The authors aim to analyze the works of F.V. Ezerskiy in comparison with similar works of his time. Russian triple-entry bookkeeping, as research shows, is a double-entry system variation where equity equals assets minus liabilities, mirroring English practices. And they are in no way related to the ideas of Ijiri’s triple-entry bookkeeping. Ezerskiy’s system originated from two sources: his War Office budgetary accounting experience and Johnson’s English accounting system. In order to spread it, he created conditions under which everyone knew it. Ezerskiy spurred debate among academic accountants on his system by critiquing double-entry bookkeeping and promoting his own in his journals. Ezerskiy’s courses trained over 15,000 accountants in Russia’s triple-entry bookkeeping system over 40 years. Also, he attracted like-minded supporters and sympathizers by establishing an accountant’s society, offering professional development and family-friendly activities. The system developed by Ezerskiy became not only his life’s work but also a way to earn money. Although the pioneering bookkeeper, who shunned traditional Italian double-entry methods, was famous, Ezerskiy was not unique. The authors’ analysis in this paper established that Ezerskiy’s system closely resembles the ideas of E. Dégrange (Sr.) — the creator of the so called an American accounting form. They simplified accounting by employing auxiliary registers and decreasing the number of general ledger accounts. The phrase “triple-entry bookkeeping” pre-dates Ezerskiy; Rodolphe Roupp’s book describes a system much like Dégrange’s. Like Ezerskiy, Roupp also noted that his triple-entry bookkeeping was necessary to avoid errors in the records. This doesn’t diminish Ezerskiy’s contributions; his era’s accounting systems were distinguished by the number of registers, not the number of accounts used. This is also characteristic of Ezerskiy’s system.

This paper analyzes the fundamental stages of economic analysis and control, emphasizing the methods and techniques of accounting, control, and analytical processes in today’s rapidly strengthening environment of innovation, organizational change, and economic interrelationships. The authors substantiated dominant trends of the accounting growth, analysis and control at the current stage of economic transformation as one of the major management functions aimed at providing it with reliable, comprehensive and sufficient information. This is necessary for an objective assessment of the state of the object, determining priority areas of its progress and forming long-term strategies for the main levels and spheres of economic transformation. The study systematized the key scientific approaches to improving all stages of accounting, analytical, and control activities, considering the methodological unity of the main directions and stages of this process at different management levels. Because accounting and reporting practices vary widely, comparing and organizing their development is crucial for effective improvement and adaptation to economic change. The purpose of the research is to systematize scientific developments and practical experience of leading Russian organizations in accounting, analysis, control, and audit. The work assesses the level of standardization and regulatory framework for accounting and control processes, and substantiates new types of analytical work in digitalization of the economy and the use of new intelligent analysis methods. Methodology. The paper is based on the analysis and assessment of scientific research and practical experience in accounting, analysis, and control (audit). This work emphasizes the integration of methodologies and techniques for their organization across all management levels in organizations with varying legal structures, which promotes consistent, mutually beneficial collaboration and improves national economic productivity. Conclusions. The study and comparison of the major areas of improving accounting, analysis and control (audit) allows to determine the most effective areas of their development. Also, this process provides objectively assesses the importance of standardizing these processes and highlights the specifics corresponding to the features of the technological and organizational characteristics of distinct areas of activity and tasks solved at different levels of management.