Digitalization as an effective modern tool for integrating management accounting into the information support system of a public sector institution

Abstract

The paper examines the relevance and prerequisites for the introduction of digitalization tools in the process of organizing management accounting in the public sector. The authors propose a sequence of processes for the implementation of management accounting with the use of digital technologies in a budgetary institution. The organizational aspects of management accounting in a budgetary institution with the use of digitalization tools are considered.