MODERN TRENDS IN DIGITALIZATION OF ACCOUNTING AND ANALYTICAL INFORMATION IN THE CONSTRUCTION INDUSTRY
The article examines current trends in the digitalization of accounting and analytical information in the construction industry, highlights the transformation of traditional accounting methods under the influence of digital technologies. Key areas of accounting development such as automation, big data analytics and integration with business processes are considered. Special attention is paid to the technologies of robotic process automation (RPA) and their role in accounting practice: document collection, verification of primary data, filling out reports, debt control. The influence of various types of construction robots (dismantling, finishing, manipulators) and 3D printing technologies on the formation of accounting information is analyzed. Next, cloud technologies, big data analysis, artificial intelligence, BIM modeling and ERP systems are considered as important components of digital accounting in construction, and examples of their implementation in Russian companies are given. The advantages and disadvantages of digital transformation are analyzed, and the need for accountants to adapt to new requirements and competencies in the context of digitalization of the construction industry is emphasized.
Nazarova A.N., Prokopova L.I., Suvorova E.A. “Modern trends in digitalization of accounting and analytical information in the construction industry”, Research Result. Economic Research, 12(3), 101-113, DOI: 10.18413/2409-1634-2026-12-3-1-0
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