Нечеухина Надежда Семеновна, доктор экономических наук, профессор, кафедра бухгалтерского учета и аудита, ФГБОУ ВО «Уральский государственный экономический университет» (г. Екатеринбург),

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This article presents the results of a scientific study on the innovative approach to management of the means of digitalization of credentials in the practice of financial management of an enterprise. Development of digitalization of credentials is due to a new type of economic relations formed under the influence of an innovative directionthe digital economy. Today, digital technologies are becoming an integral part of financial management, which is caused by the general trend of the Industry 4.0, which sets new strategic directions, based on the flow of innovations in various areas of production. Application of strategic financial instruments within digital economy is used to evaluate the quantitative and qualitative parameters of performance. Digitalization in financial management contributes to transparency of accounting and reporting information, the speed of systematic assessment in order to make decisions aimed at achieving the financial goals of the activity taking into account the interests of various users (government, business owners, financial management).

The article is devoted to the issues of a promising scientific direction of Theory and Management, which is controlling in the system of accounting and analytical support at enterprises. Controlling is a new direction in economic science, and this is the reason for the relevance of the results of the presented research. The purpose of the study is to form a new scientific view, which is put into the theoretical foundations of controlling in the system of accounting and analytical management support. To achieve the goal, the following tasks have been implemented: 1) the genesis of the development of scientific views on controlling in foreign and Russian science has been investigated; 2) the provisions that are the basic foundations of controlling functions in the system of accounting and analytical support of management are highlighted; 3) the author's interpretation of the concept of controlling is formulated, and the constituent elements of controlling in the system of accounting and analytical support of management at enterprises are determined. In the course of working on the research-stated questions, the following empirical methods have been used: studying of various sources of information; analysis of the information obtained, as well as theoretical research methods (modeling).

This article reveals formation features of the accounting process in religious organizations. Particular attention is drawn to the development of management accounting, since this area is poorly understood in the nonprofit sphere. The authors suggest the main directions of development of management accounting in religious organizations.