Accounting and control in the digital environment to ensure the sustainable development of the Russian fisheries complex

   The purpose of the work is to investigate changes in accounting and control related to digital technologies and the advantages of accounting and analytical information in the management of fisheries activities based on the principles of sustainable development.
   The methods used — dialectical, monographic, the method of scientific abstractions, comparison and empirical generalization allowed us to highlight the features of accounting and control of the fisheries complex in the digital environment.
   An element of novelty — digital technologies in accounting and control develop methodology and practical approaches to their organization in the direction of operational management of fisheries activities at all levels, allow management to make management decisions on compliance with the principles of sustainable development.
   Research results — the digital environment is changing approaches to the organization of accounting and control in the direction of transparency, accuracy, efficiency of information, without changing the content of accounting methodology. Integration of accounting and analytical information with other sources in the digital environment provides a management and decision-making system for the sustainable functioning of the production structures of the fisheries complex.
   Practical significance — compliance with the principles and high-quality performance of accounting and control functions in the digital environment expands the information space for making management decisions in the system of extraction, processing of aquatic biological resources, promotion of fish products to markets, while reducing the time and complexity of obtaining information, increasing efficiency and effectiveness.

1. Baev A. A., Levina V. S., Reut A. V., Svidler A. A., Kharitonov I. A., Grigoriev V. V. 2020. Blockchain technology in accounting and auditing // Accounting. Analysis. Audit. Vol. 7. No. 1, pp. 69–79.

2. Bodyako A. V. 2017. Problems of development of accounting and control methodology in the conditions of an innovative institutional economy. Volume 3 On the prospects of the “digital format” of accounting, control and reporting. M.: Publishing House “KnoRus”. 254 pp.

3. Bukhtiyarova T. I. 2019. Digital economy features and development trends // Business and Society No. 1 (21). P. 21.

4. Guzov Yu.N. 2021. Directions of digitalization of accounting and auditing // Accounting in the XXI century. / ed. Yu. N. Guzova. V. V. Kovaleva, O. L. Marganiya. SPb.: Scythia-print. Pp. 7–19.

5. Egorova S. E., Bogdanovich I. S. 2019. Digitalization of accounting: prospects and opportunities // Bulletin of Pskov State University. Series «Economics, Law and Management». No. 9. Pp. 3–7.

6. Kovalev V. V. 2021. Accounting and finance: modern trends and challenges // Accounting in the XXI century. / ed. Yu. N. Guzova. V. V. Kovaleva, O. L. Marganiya. SPb.: Scythia-print. Pp. 20–33.

7. Morozkina S. S., Pavlenko Yu.N., Petridis M. Yu. 2020. The role of blockchain technology in accounting and auditing // Economics and Business: theory and practice. No. 11–2 (69). Pp. 178–182.

8. Pryamukhina O. A., Shendo V. G. 2021. The impact of digitalization on the economy of the fisheries complex of Russia // Managerial accounting No. 11–1. Pp. 232–240.