This paper focuses on the advanced perspectives for modern top-notch accounting that employs some leading processes that have their roots in the recent trends of digitalization. With the current boom of information and communication technologies (ICT), accounting embraced many novel tools and instruments that help to achieve its results faster and with a smaller margin of error. As accounting professionals continue to embrace digitalization of accounting, they help more companies achieve new growth and development perspectives. Innovations that blend together digitalization with the traditional financial products induce a revolution in accounting meaning that taxes are better reported and collected. Furthermore, cloud computing and modern management have a major impact on accounting and accountants and the way they are providing their services. All in all, it appears that the success of automation strategies and the emergence of the digital age depend to a large extent on human factors: individual employees and a holistic human resources strategy.

Purpose:The article is aimed at identifying the features of the intellectual capital and human resources as objects of accounting and control, which build a conceptual basis for the development of methodological approaches to forming an accounting and analytical system of commercial organizations, internal control and audit methods. Design/Methodology/Approach: To achieve this goal, it is necessary to determine the features of the intellectual capital and human resources, to clarify the conceptual apparatus in the research area, to carry out structuring and cascading of accounting and control objects in the research area and to formulate recommendations for the practical application of structured accounting and control objects in the research area. Findings: Methodological approaches to structuring accounting and control objects in the field of the intellectual capital and human resources have been developed in this research forming an accounting and analytical system of commercial organizations. Practical implications: The results of the study can be implemented in the accounting practice of commercial organizations. In particular, the developed methodological approaches can be used in the formation of a structured plan of accounts of an economic entity, in internal control and audit, as well as in providing a wide range of audit and consulting services related to intellectual capital and human resources. Originality/value: The main contribution of this research is the structuring of accounting and control objects in the field of intellectual capital and human resources.

The article highlights the problems of the zone in cost control and the main directions of accounting and control support in socially significant business, namely in housing and communal services. The necessity on the basis of an account resource a special approach to control the cost of tariffs in the modern housing sector aimed at a rational balance between opposing factors in pricing services is justified. The aspiration of housing sector profits, leading to higher tariffs, on the one hand, and social deterrent to the growth of prices of services, on the other hand, led to the authors’ proposal of a larger system of accounting for and control of the basic component of the tariff - the cost of utilities. The aim of maximum analytical accounting features in relation to the cost of production of housing and utilities services is reasoned.

The article describes the current status of accounting as a multi-vector accounting, which was initiated by the segmentation of activities. For this purpose, the segmentation in accounting was analyzed on the example of international and Russian experience; expanded management needs in systemic replication of accounting information on various grounds were justified. The need of modern management for multiplying primary information once provided for the accounting as many times as management strategy and tactics requires is argued. It is proved that the pursuit of the alternative objectives concerning various management subjects is appropriately to be provided with the help of accounts and a double entry and not by "manual" sampling of information or by local software settings. In this connection, it is possible to assert a new status of accounting as a multi-vector system accounting, the characteristics of which are proposed by the authors of the article. In order to develop a unified approach to the multi-vector accounting organization and due to the requirement to differentiate its results for external and internal users, it is necessary to typify the multi-vector accounting under the management strategy and tactics. For this purpose, key points of the approaches to the selection of multi-vector accounting methods are highlighted, examples of management subjects as multi-vector accounting objects are given. As a result of the research, the authors proposed the key areas of multi-vector accounting within the framework of accounting and management accounting and substantiated the possibility of expanding the accounting resource on a systematic basis. Each of these accounting vectors assumes its own set of accounting information aggregation and specific ways of calculating the key indicators that facilitate receiving targeted information for modern management strategy and tactics support on a systematic basis. Multivector accounting will allow generating each management entity's result and assessing each information segment's potential.

The article analyzes the effectiveness of the development of digitalization processes in the socio-economic sphere of the Russian Federation and its territorial entities. Based on the information arrays of the Federal statistical observation on the use of information technologies and information and telecommunications networks by the population, the level of use of information and communication technologies by the population of the Russian Federation in everyday life is studied. In order to deepen the analysis, the authors produced a ranking of regions of southern Federal district by key indicators, characterizing the use information and communication technologies in 2019 by its population, allowing to allocate and justify the leading factors in the development of the information society and the intensification of the processes of digitalization of economy and social sphere of regions. The authors formulated a number of recommendations for the further development of the information society in the Russian Federation and its territorial entities.