The volatility of both global and national markets has emerged in recent years. In response to the changes in the operating environment, organizations have been adopting various practices to ensure sustainable development by anticipating threats and managing risks. While many studies are focusing on the investigation of strategic adaptation to the volatile economic environment, there has been little research examining management accounting (MA) as a sustainable development strategy in times of economic turbulence. This study investigates the degree of variation in the use of MA practices induced by economic recession. Investigating the variations in management accounting practices in Russian organizations in 2000–2013 (pre-recession period) and 2014–2018 (economic recession), the authors explore the change across 54 MA tools split into operation, management, and strategy pillars. The contribution of this study to the literature involves the understanding of the use of particular MA tools across various types of organizations and industries before and during the economic recession, as well as discovering the intention to change the instruments in case the economic situation deteriorates. The survey of four types of organizations (micro, small, medium, and large) in five sectors (service, industry, trade, agriculture, and tourism) was conducted in seven territories of Russia differentiated on the level of their economic performance (well-performing, average, and declining). The survey revealed that, during the crisis, the respondents tend to drop using many of proactive sustainability-oriented MA tools and instead focused on achieving immediate and direct effects on sales, profits, and other performance parameters by employing less-sophisticated short-term MA instruments. The forecast of future application of MA tools in a falling economy revealed that, in an attempt to achieve durable and sustainable performance, the organizations of all types and sectors intended to focus on practices such as risk management variance analysis, rolling forecasts, payback, breakeven analysis, and activity-based management.

В условиях становления цифровой экономики на первый план выходит сохранение и приумножение интеллектуального капитала, который в настоящее время является ключевым фактором общественного развития. Ориентация национальной экономики на использование современных достижений цифровой индустрии будет способствовать скорейшему переходу к информационному обществу в глобальном масштабе. Цифровизация образования позволит использовать последние достижения научной мысли для развития других сфер жизнедеятельности общества. В работе предложена модель адаптации технологий распределенных реестров на основе блокчейн и смарт-контрактов для надежного хранения и эффективного использования показателей уровня профессиональных компетенций граждан в целях создания единой информационной среды взаимодействия всех субъектов экономической системы. Авторами разработана модель системы учета профессиональных компетенций граждан и траекторий их развития, основанная на использовании современных технологий цифровой экономики. Обоснована эффективность и безопасность использования блокчейн-технологии для хранения и передачи информации. Основными субъектами в представленной системе являются образовательные учебные заведения всех уровней, государственные структуры по надзору в сфере образования и непосредственно сами граждане, принимающие участие в образовательном процессе. Предложенная модель отражает уровень образования и профессионального мастерства каждого зарегистрированного участника в виде индекса (education index, EI), учитывающего все достижения в сфере образования и профессиональные компетенции на протяжении всей жизни. По мнению авторов, при расчете EI целесообразно также учитывать рейтинг образовательного учреждения, принимающего участие в формировании профессиональных компетенций граждан. Введение EI позволит существенно упростить процесс трудоустройства выпускников различных образовательных учреждений, а также проведение вузами приемных кампаний. Кроме того, при помощи инструментов анализа возможно создание рейтингов вузов, кафедр и даже отдельных преподавателей. Разработанная система учета профессиональных компетенций ориентирована на обработку и хранение больших объемов данных (Big Data), что позволит в перспективе подключить к реестру работодателей, фонд пенсионного страхования и иные государственные структуры, заинтересованные в использовании полных и достоверных персональных данных граждан.Исследование выполнено при финансовой поддержке Российского фонда фундаментальных исследований, проект № 18-410-320002\18 «Концепция инновационного управления развитием региональной экономики в условиях цифровизации: проектный подход»

Relevance. The fourth technical revolution, in the realities of which active digitalization processes are taking place, radically changes modern ideas about business and the economy, as activities are conducted in new conditions. Business entities adapt to innovative business models, the processes in which fit into the concept of Industry 4.0 and entail a systematic redistribution of roles in the market in favor of innovation-oriented, highperformance, digital enterprises. New opportunities of digitalization inevitably generate new threats to the economic security of business entities, which are caused by the chaotic influence of factors, both external and internal environment, affect all aspects of activity and require timely identification to develop tools to reduce their consequences.The purpose of the study is a theoretical and methodological study of the issues of distinguishing among innovative forms of entrepreneurial activity a special type of enterprise - a "digital enterprise", with endowed features and a special structure, the features of which allow later to develop a mechanism for systematizing threats to economic security associated with the specifics of its activities for strategic development management.Objectives: to analyze statistical data on the level of digitalization of business in Russia; to formulate the author's approach to understanding the essence and features of a digital enterprise; to present the author's interpretation of the concept of "economic security of a digital enterprise", as well as to reveal the algorithm for identifying specific threats to the economic security of digital enterprises in order to subsequently manage them to ensure the pace of sustainable development of the enterprise.Methodology. The materials of the world rating reports and news agencies were used as part of the study. Standard methods of statistical processing were used. The method of classification and comparative analysis, as well as methods of structural-functional and strategic analysis are applied.Results. The article discusses the main trends of digitalization of business in Russia. The author's approach to understanding the definition of "digital enterprise" is formulated, its key features are highlighted. The systematization of threats to the economic security of digital enterprises is carried out on the basis of the selected features of a digital enterprise.Conclusions. A digital enterprise is a business entity based on the integration of physical and digital objects, which makes it possible to quickly adapt and implement global technological IT trends in order to ensure sustainable economic development. Digital enterprise is a concept that gives a huge advantage to companies that, following global trends, understand the importance of digitalization in doing business. The economic security of a digital enterprise is a complex, multifaceted concept, which should be understood as the resilience of the enterprise's potential to threats from the digital environment and the mechanism for their analysis, systematization and elimination.

Subject. This article analyzes the level of development of regional scientific potential. Objectives. The article aims to develop a methodology for assessing the level of development of a region’s scientific potential and test it considering the Central Federal District as a case study. Methods. For the study, we used analysis, synthesis, comparison, and generalization. Results. The article offers a methodology for assessing the level of development of the region’s scientific potential and presents the values obtained on its basis for the regions of the Central Federal District. Conclusions. The proposed methodology can be extended and refined through applying the specific weights of the significance of each of its constituent elements.