Modern digital technologies have become an important factor in improving the quality of public administration in the services provision by government bodies and structures and in ensuring sustainable development and economic growth. There is a certain relationship between the level of the government digitalization and the economic development level of the country. The scale and speed of the digital technology introduction is largely determined by the level of economic development. In turn, the quality and volume of public services provided make it possible to more fully and efficiently use the society potential in the economic development interests of the country and its citizens. The article is devoted to the analysis and identification of the relationship nature between the development of e-government and the economic development level in the Eurasian Economic Union (EAEU) countries, and the assessment of these characteristics’ interconnection closeness. The article was applied methodological approaches and key indicators used by the United Nations (UN) to assess the information society development level. A comparative analysis of the e-government development indices (EGDI) and gross domestic product per capita in the EAEU countries from 2010 to 2020 was carried out. The dynamics of change and the relationship of these indicators was investigated. The Electronic Government Index (EGDI) is considered in terms of its three main components (subindices): the online public services development level (Online Service Index), the telecommunications infrastructure development level (Telecommunication Infrastructure Index), the human capital development level (Human Capital Component). Based on the results obtained, conclusions were formulated and the prospects for further changes in these indicators in the new social and economic conditions were considered.

The article discusses the interconnection of corporate social responsibility and sustainable development of companies considering climate changes. Corporate sustainable development imposes attention to environmental problems that makes companies to switch to environmentally friendly technologies, reducing carbon emission, cutting natural sources’ deployment. The main goal of the article is to research if there are different strategies may be applied to shift companies’ activities to environmentally friendly mode. Different opinions and points of view were introduced within the article and confirm the importance of corporate social responsibility. According to corporate cases of corporate social responsibility implementation several principles were elaborated to manage environmental issues. As a result, actual business practices were observed through the principles of corporate social responsibility so, that an average strategy of companies’ sustainable development was described. There is a conclusion in the article, that corporate social responsibility can’t be applied within the company’s activity without dealing with sustainable development, because the responsibility appears as a tool of sustainability, but not the independent purpose. It has been outperformed that social responsibility within environmental issues takes significant place in strategies of sustainable development in present time and even overshadows the issue of financial achievements increase.

The paper deals with some aspects of project-based learning application in the formation of students’ communicative competence as a new model of digital transformation of the education system. The authors focus on the development and dissemination of the project-based learning method within frameworks of the discipline “Foreign language” as a new model of the work of educational organisations. The methods used in the research conducted for this article represent a combination of modern information resources use and online technologies in teaching foreign languages in a non-linguistic university. Thus, project work becomes a learning technology that allows modelling communication within the educational process to obtain the required educational results in a digital educational environment, and for increasing motivation for learning.

At the moment, there is an active digital transformation of the practice and processes in HR management. The use of electronic means, artificial intelligence and information technology can significantly increase the efficiency of HR management. This study presents the concept and various aspects of the use of artificial intelligence in HR management. The purpose of the study is to identify the key aspects of the highly qualified stuff formation in the digital economy. The research method is a comparative and causal analysis of management decisions and steps to prepare and implement the digital HR transformation. As a result of the study, a model of the recruitment process based on artificial intelligence and a map of possible risks were obtained. The results of the study can be useful in the implementation of HR management based on artificial intelligence and information technology.

This article examines a cross-section of the problems associated with human resources management in multinational companies that HR department managers face in their practice. Since the second half of the 20th century, transnational corporations began to enter foreign markets and face the challenges posed by culturally diverse staff at subsidiaries. Until now, the problems of human resource management in a cross-cultural environment have not lost their relevance. The authors cover the issues of human resource management policies standardization/ adaptation in multinational companies, cultural differences as a necessary condition for human resource management, intercultural communications. This study aimed to help managers of human resource management departments of multinational companies to remove obstacles and see new opportunities for HR management in an intercultural environment.

The challenges of modern world are not only numerous, but also diverse – from a positive impact on the development of society to clearly unfriendly attacks in the economy, politics, science and education. Positive trends are associated with the smart education development, a new cognitive sphere that involves complex communication of all participants in the educational process in order to continuously improve the methods and technologies of the knowledge economy. In the digital paradigm of social development management, the knowledge sources are not only various formats (digital and paper) of textbooks, manuals and other, but also a close creative union between a teacher and a student, which allows not to get lost in the endless expanses of the Internet. The article highlights the trends in the domestic and foreign authors’ studying problems and prospects for the development of smart education. A mechanism for transforming the established methods of vocational training in Russian universities into a new concept of smart education is proposed. The principles of digital education format are formulated. The article content is determined by the methodology for the knowledge economy development: the basic principles of smart education and conceptually important methods for educational process organising. The studies of professors A.A. Bubenchikov, V.V. Glukhov, M.K. Novikov, V.P. Tikhomirov, etc., facilitated the idea of a prospective smart university concept development. The article is based on scientific research methods such as: comparison, analysis and synthesis, induction and deduction, historical and logical methods, positive and normative analysis, and the method of scientific logic.

The digital technologies’ development requires the determination of directions and advantages of their implementation and using, designing the ways and implementation structure. The article proposes the directions and marks advantages of introduction, use, and development of digital technologies, and identifying and analysis of market entities and the structure of their interaction. It will allow differentiating such interaction by groups of entities and detail the possibilities, and the ways of digital technologies using in all areas of implementation, and will contribute to achieving the benefits from digitalisation of business activities’ various types. Matrixes for the digital technologies using and matrixes for using the digital technologies’ effectiveness for authorities and business structures have been proposed. The compilation and analysis of these matrixes will make it possible to identify the most attractive areas for the introduction of digital technologies and ways for the development and interaction of business structures and all market entities.

The study aims at identifying the role of the digital technologies in the system of teaching students at the university. The following methods were used in the study: testing, questioning, analysis of performance results, mathematical methods of data processing, etc. Methods for diagnosing learning motivation and emotional attitude to learning, studying the levels of formation of students’ cognitive interests (author’s method), a questionnaire for assessing students’ knowledge in the field of research activities were applied as well. The data of the students’ final progress in subjects were also analysed. An analysis of the main results of the study allows us to conclude: students who were asked to use digital technologies in teaching showed significant differences before and after the experiment on all scales of the study (the learning motivation level, the cognitive interest level, the knowledge level in the research activities field, assessment of the final performance in subjects). The analysis of the results also showed that according to all the data obtained at the stage of the control experiment, the reliability of the differences in the conclusions of the experimental and control groups on all scales of the study is confirmed.

The article examines the problem of increasing the efficiency of virtual teams, a specific form of labor organisation in the digital economy. The relevance of remote team building of virtual teams is revealed. The essence of the remote team and team building is investigated. Based on the study of the results of empirical sociological research, the advantages and disadvantages of virtual teams are determined. The problem of remote team building technologies, team building methods at all stages of virtual team formation is raised. The main directions of the team leadership transformation are revealed. The problems faced by the leadership of virtual teams at differents stages of their formation, group dynamics are shown remote team-building tools for their resolution are suggested. The results of the article can be used in further research on the problems of organising teamwork in the digital economy, in developing proposals and recommendations for specialists in the field of personnel management for use in practice.

The article provides a brief overview of statistical materials on surveyed Russian organizations in terms of the use of information and communication technologies. The results of the analysis of their use of information and communication technologies allow us to state that a number of enterprises have basic technical equipment and modern digitalization technologies, the use of which is necessary for fruitful functioning in the information environment, for further digitalization of production, economic, financial, economic and other activities. The development of the digital economy of enterprises is influenced by their financial condition. The presented dynamics of increasing costs for the creation and implementation of information and communication technologies illustrates that enterprises are purposefully preparing the information environment for the application of the achievements of the digital economy. To overcome emerging barriers in the development of the digital economy using information and communication technologies, enterprises need to solve a set of tasks, in particular, due to compliance with the requirements of information and financial and economic security, interconnection and digital combination of software packages when automating activities.

In the conditions of digitalisation, it is necessary to have the appropriate skills. Therefore, many applicants choose occupations in which information technology (IT) and programming knowledge is predominant. Comprehensive measures for preparing graduates in the context of digitalisation cover the formation of appropriate educational programmes. The aim of the study is to provide recommendations for improving the educational process in the field of artificial intelligence (AI) and machine learning based on comparing various programmes affecting the training of professionals in this field. The research uses the following methods. First, it is a sample survey, due to which 4 Russian universities that provide training in programmes in IT, are selected. Second, this is grouping and typology of basic educational curricula, professional standards and disciplines, due to which appropriate typological groupings, are constructed. That allows specifying requirements for knowledge, skills, and abilities necessary for specialists in the field of AI. A comparative analysis of professional standards taking into account the work of a modern specialist with digital skills has been carried out. The competence approach in the educational process has been defined, and the need for a professional standard for IT specialists has been identified. Based on the results obtained, recommendations have been prepared on the basic disciplines that need to be included in the educational programmes of universities to prepare competitive graduates.

Improving the population life quality has been declared a key priority of Russia’s state policy until 2030. The article considers the structure of strategic planning documents for national development goals managment, and also indicates the place of life quality among the main documents. A list of contradictions that hinder effective management of life quality has been identified. Among the contradictions, the author considers the problem of the lack of public databases on the regional population life quality dynamics, the estimation of life quality without monetary meters. The methodological basis of the study was the scientific physical and economic approach to measuring the life quality through complex non-monetary units of measurement, include using the social time budget. The author introduced a new category of “life development quality”, describing the usage features of existing population`s needs and opportunities in time. 16 scenarios for managing the life development quality have been identified. It was carried out modeling of the life development quality of Russian regions population in the period from 2012 to 2020. The regions-leaders and anti-leaders in terms of the life development quality are shown. The object of the study is the life development quality of regions population. The subject of the study is the scenarios for managing the life development quality using non-monetary meters. The purpose of the study is to conduct scenario modeling of the life development quality of regions population.

The article deals with the changing approaches to economic security of economic entities in the context of digital technologies, which increase risks and create new threats to achieving the goals set by enterprises and organisations. This article explores the external and internal factors that affect the economic security of an enterprise in the context of digitalisation, and offers recommendations for reducing risks in this area. The study based on an analysis of global trends in the implementation of digital technologies in enterprises and organisations and the study of reviews by consulting firms and extensive scientific literature in this area. The authors propose new approaches for the implementation of digital technologies in enterprises, which will have reduced risks and improve their economic security. The main trends in the digital environment development have been identified; threats that may affect the economic security of financial and economic activities of market subjects have been identified, and ways to reduce the risks to their economic security under digitalisation have been proposed.

The article discusses the prospects of using electronic documents and electronic document management in accounting and tax accounting. Changes in this area will lead to a new procedure for the formation and organization of registration of primary documents, internal documents and reports of economic entities. An electronic document can become a generalizing document for counterparties within the framework of the fact of economic activity. The use of electronic documents and electronic document management will automate a large number of accounting and tax accounting procedures. It will also contribute to the wider use of the possibilities of robotics for accounting activities. If the document is drawn up in electronic form, then it must be certified with an electronic signature. The correct use of an electronic signature and its types is essential for identifying the facts of economic activity. The rules of record keeping regarding the use of electronic documents and electronic document management will require significant changes and additions to accounting policies from business entities, both for accounting and for tax accounting.

The article substantiates the thesis that the implementation of the principles of ESG (environment, society and corporate governance) at the level of the country’s economy requires a revision of the ontological provisions of economics. The application of the system-transdisciplinary concept allows us to interpret economic relations as a fragment of humanity’s relations with nature. Economic relations arose as a systemic necessity for the existence and development of mankind. It is shown that in the system of “economic relations” a set of values determines the nomenclature and assortment of goods, methods of production, exchange and distribution. From the point of view of system ontology, the basic element of the system of economic relations is the “household”. Therefore, the objective function of managing the development of economic relations at the country level should be to improve the welfare of each household. The identified immanent attributes of the “economic relations” system and the designation of their systemic role allowed us to conclude that the main task of management is to change the value system that meets the requirements of the coevolutionality of the system development. It is shown that such an ontological interpretation is most consistent with the principles of ESG and the requirements of sustainable development of the human community. On this basis, the ranking of management tasks was made and the directions of digitalisation of management processes at the country level were identified.

The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state activities. The purpose of the study is to determine the main directions for improving tax administration in the Russian Federation. The research method was the content analysis of scientific publications on tax administration and control in modern conditions. The paper solves the tasks of the tax authorities’ activities effectiveness evaluating, identifying problems in the application of tax administration tools and ways to solve them. The use of information technologies makes it possible to expand the tax administration possibilities, as the main element in the practical implementation of tax policy, which directly affects the tax control effectiveness. The scientific value of the article lies in determining the directions for further development of tax administration tools aimed at increasing the tax authorities’ efficiency and the service quality for economic entities in digital interaction between the state represented by tax authorities and taxpayers.

The problematic of the study is determined by the business accounting components disunity in Russian companies revealed as the result of authors’ consulting practice. The purpose of the article was to substantiate the interrelation of accounting components (accounting, tax, management and statistical types of accounting) and to define the lines of research needed for the formation of uniformity and comparability of data. It is also necessary to implement the tasks of digitalisation in economy and to generate information for internal and external interested users. Based on the analysis of legislation on accounting, taxation, management accounting and state statistical observation, the absence in concept of the statistical information for organisations and the current system of statistical accounting in organisations has been established. Detected gap, in the absence of internal and external control, leads to a loss of statistical reporting reliability. It not only determined the relevance of the study, but it creates a precedent for discussion about the advisability of creating in an organisation a separate set of statistical information from accounting, designed to fill in and control reports of federal statistical observation.

Changing priorities in understanding the drivers of sustainable growth of the global and national economy has led to the emergence and rapid development of green finance with the active support of new information technologies. The article is devoted to the negative and positive impact of information technology on the need for green finance, their development and growing popularity among investors. The latest indicators on harmful emissions into the atmosphere are quite alarming, even modern artificial intelligence technologies, due to their high energy intensity, negatively affect the health of our planet. The study is based on the use of comparison methods, absolute and relative indicators, deduction and induction, value and physical indicators. One of the conclusions of the work is that information technology helps investors make the right decisions on investing in an innovative green economy, green bonds are considered in detail as the main, reliable tool for green finance.

The purpose of the article is to reveal the evolution of things exchange from its emergence described as a simple model to formation of the commodity-money circulation with its subsequent transformation into an innovative state tending to the digital currency. The objective of the study is to identify the specifics of the double exchange of things model. In it, the needs of one individual are satisfied by the means of ensuring them that are in the possession of another. With the money’s advent, the alienation of one’s product and the appropriation of someone else’s in exchange for it is divided in space and time. This introduces fundamental changes in the simple exchange model. The circulation process does not end like a direct exchange of products. Money does not leave the sphere of circulation. They are deposited at those points in the circulation process that are purified by this or that commodity. The research methodology proceeds from the statements that, firstly, the identical is different, and the difference is manifested in the identity; secondly, in the thing being exchanged there is a hidden contradiction between its subjective assessment for oneself and for the other, and both sides value other people’s things higher than their own. The results obtained reveal the evolution of money towards digital currency as an objective social phenomenon. Their manifestation in different historical periods is compared – random exchange, commodity-money circulation, depreciation of money, the ratio of their supply and demand, the appearance of fiat money, and digital currency – their advantages and disadvantages are revealed.

Digital technologies are rapidly penetrating the banking sector, making it more flexible, mobile and able to meet the changing needs and preferences of customers under the influence of the digital transformation of the economy. In the current situation, banks have to invest a significant amount of funds in the development of innovations in order to remain in demand in the market. This requires banks not only to change the way they provide services and build communications with customers, but also to qualitatively restructure business processes, methods and approaches to their management. The main purpose of the study is to analyse the features of the formation and development of digital banks in Russia, identify their main types and characterise the main groups of business models. During the study, special attention was paid to the factors contributing to the success of the implementation of the bank’s digital business model. The use of clustering methods, comparative analysis made it possible to distinguish 5 groups of digital banks based on the identity of the operations performed. A comparative analysis of the performance indicators of leading traditional credit institutions and wellknown digital banks has been made. The indicator “return on equity (ROE)” was used as the main indicator for comparative analysis. As the study showed, digital banks were the leaders in terms of high ROE. It article are made about the further trend in the development of digital banks towards the creation of their own platforms and ecosystems, with the observed trend of gradual blurring of the lines between traditional and digital banks.

The article analyses the specifics and aspects of the digital national currency in the digital economy to substantiate the evidence of the cardinal transformation of the national market of means of payment of any particular country and the modernisation of the actions of all subjects of the money market. The realisation of this goal may be possible by setting and performing the following tasks: assessment of the role and place of non-cash payments; proof of the collapse in demand for cash; proof of the legitimacy, necessity and features of the formation of a fundamentally new digital modification of central banks’ money. The methodological apparatus used in carrying out the research is described and justified. The phenomenon of the national digital currency is innovative; therefore, it is ambiguously perceived by central banks, international organisations, business representatives, the scientific community, and the population. Each central bank evaluates the innovative advantages of the digital mechanism as a result of testing pilot projects of various modifications of digital national currencies. Any digital currency of a particular country has specific features of calculations dictated by national features of the monetary system, conditions, goals and instruments of monetary policy. Most regulators evaluate the agreed options, study the potential consequences of using this mechanism, resort to the services of public experts, take into account the achievements of foreign specialists. As a result of the study, it was concluded that the central bank’s digital currency acts as a breakthrough technology of macroeconomic policy that neutralises the macroeconomic risks of cross-border payments.

Due to the development of digital technologies and the accelerated digitalisation of society, problems of a socio-psychological nature are emerging. The essence, characteristic features and reaction of each generation to modern trends are considered. The risk factors of global digitalisation for all generations of modern society are identified. The ways of minimising the consequences of socio-psychological risks for each generation of modern society are proposed. The main trends of accelerated digitalisation of society and their impact on the socio-psychological aspects of personality, the structure of cognitive processes and its cognitive components are considered. The essence of each of the five generations is analysed, starting from the older generation of Baby boomers and ending with the new generation of Alpha, their distinctive features, risk factors and value orientations. The authors propose possible ways to minimise the consequences of socio-psychological risks for each generation. The purpose and objective of the study: using the example of the considered five generations to show the socio-psychological risks to which modern society is exposed and to determine ways to minimise them. Research methods: comparative and socio-cultural analysis. Research tools – the theory of generations. As a result of the conducted research, socio-psychological problems were identified and options for their minimisation with the help of scientific knowledge achievements were proposed. Organisational, economic and socio-psychological mechanisms make it possible to reduce risks with the intensive development of the digitalisation of society and maintain a harmonious relationship between different generations.

The aim of the article is to look at the concept of e-portfolio for language learners, discuss the perspectives of its application in higher educational institutions of Russia and analyse the degree of readiness for introducing it in the system of education on a wide scale. Using the observations described by different researchers, training experience in teaching foreign languages and the results of interviewing students and University professors and tutors the authors arrive at a conclusion that the educational community is generally prepared for e-portfolio application. Most difficulties are related to the absence of administrative regulation, insufficient digital competency and other reasons of psychological origin which make the university staff and the students prejudiced against this highly efficient digital tool. The authors formulate a number of didactic recommendations to facilitate the introduction and effective application of e-portfolio for language learners.