This article discusses examines theoretical issues of management accounting and analyzes its further development in the context of the digitalization of the economy. This is due to the fact that the digitalization process can affect not only the organization's digital infrastructure and related business processes, but also the practice of management accounting and control, which helps to improve the efficiency of processes and make strategic management decisions for business transformation. The study examines and summarizes the issues of digitalization of management accounting in connection with the transformation of digital technical means that affect the content of the main ideas of management accounting. The study identifies problems and directions for further development of digital accounting. The issues under consideration are of particular interest in the field of project and program management due to the multitasking, diversity, and large volume of information required.
Nizomov et al. (Mon,) studied this question.