Construction is one of the most significant sectors of the economy both by the share of the population employed in the industry and in the share of gross value added. Simultaneously сonstruction is one of the outsiders of digital transformation processes, which are now a trend in the development of the Russian economy. However, the construction industry has significant potential and prerequisites for the introduction of digital technologies, including building information modeling (BIM). A relevant scientific and practical task is to identify and systematize the factors (groups of factors) that have a significant impact on the introduction of innovative technologies in construction. This article presents the results of such systematisation with a focus on the implementation of BIM. The object of study was the enterprises of the investment and construction sphere of various focus, carrying out the transition to innovative digital technologies, including BIM. The subject is the factors of internal and external in relation to the organization of the nature that influence on the processes under study. The result of the study is a structured system of these factors, including external and internal environmental factors that may or may not be manageable in a particular management situation.

Effective innovative development of the construction industry is impossible without providing the companies with financial resources. In turn some innovation approaches both in banks, and in non-bank credit organizations were created concerning this issue. The authors define the type of the innovations, occurring in the sphere of financing and crediting of construction companies as improving innovations or modification, aimed at the improvement of service while preserving the main functions and principles of the services rendering. First of all the innovations are based on the use of information technologies, such as application of big data, artificial intelligence, information analysis of the clients’ social networks for the adoption of the credit decision; the development of online crediting, creation of the infrastructure of the alternate investments and credits for providing the companies with financial resources. The purpose of this research was the identification and characteristic of the top innovation trends in providing the companies with financial resources. The system approach, methods of groupping, statistic and comparative analysis were applied for the achievement of this purpose. The results of the analysis allowed to conclude, that the innovation approaches make financial resources more available for the companies. Some modern problems of the information technology development in the field of financing and crediting were considered as the debatable question. The matter of the role of banks in the creation of the innovation system of providing the companies with financial resources is also considered.

In recent years, the Russian Federation is paying considerable attention to the Russian Federal Customs Service development to increase the protection level of country’s national security. The Russian customs authorities are entrusted with three main functions: fiscal, protective and regulatory, but, simultaneously, the state is aware of the importance of reducing the customs operations timing with goods and customs control. The article raises the issues of improving the efficiency of Russian customs authorities as a result of the redistribution of powers between e-customs and customs actual control in 2017, that, on the one hand, is a priority direction for the development of the customs service in our country, but, on the other hand, raises a number of challenges that need to be addressed. The objectives of the study included: determination of the essence of documentary and actual control of goods; analysis of the distribution of powers between electronic customs and customs offices of actual control when placing goods under various customs procedures; identification of problems related to the distribution of powers between electronic customs and customs of actual control. The research methods include the dialectical, statistical, analytical methods, etc. It has been suggested that the algorithm for information interaction between the electronic declaration center and actual control posts by sending declarants acts of actual control to the electronic declaration center, should be improved. The study used: dialectical, statistical and other desk research methods.

The fourth industrial revolution “Industry 4.0” defines a paradigm shift in technological patterns, requiring the modernization of the institutional environment in the context of the development of end-to-end technologies. This fact determines the need for analysis and subsequent development of innovation infrastructure subsystems. The system-forming elements of the innovative development of the national and regional economies are: scientific activities of educational, research, expert organizations; venture forms of entrepreneurship; innovative enterprises and clusters; regulatory and legislative regulators; attributive mechanisms of innovative development and subjects of the innovative environment. The progressive development of the elements and subsystems of the innovation infrastructure determines the need for a systematic representation of the innovation environment. The aim of the study is to analyze the innovation infrastructure and ecosystem in the Russian Federation. The article discusses the categories of “innovation infrastructure” and “innovation ecosystem”, which are becoming increasingly widespread in the scientific literature and government documents, while being used in similar semantic contexts. The key objectives of the study, described in the theoretical part of the work, are the analysis of the elements of the innovation infrastructure and the innovation climate of the territories of federal districts and regions. The study uses general scientific research methods. The information base of the study is the data of federal authorities, research and analytical centers, international consulting companies, publications of Russian and foreign experts. The results obtained are of an applied nature, since they reflect the problem areas and directions for the development of the innovation ecosystem. The main problem is the lack of a single effective approach to managing innovation processes in the Russian Federation, despite the multiplicity of infrastructure elements in the national and regional innovation systems. This aspect is debatable, but the discreteness of the process of developing the national innovation infrastructure is obvious, which does not allow for the functioning of a self-developing open innovation ecosystem.

The article touches upon the problem of state support for the export of digital technologies, taking into account the requirements set out in the “Action Plan (roadmap) “Creating additional conditions for the development of the information technology industry”, approved by the Government of the Russian Federation in September 2021. The authors develop the idea of the need to activate the activities of digital attaches, which, as expected, in the near future will play an important role in promoting domestic IT companies abroad. At the same time, it is emphasized that in their activities, digital attaches should pay more attention to the legislative process in the partner countries. As an example, the authors analyzed the legislative activity in relation to big data in the European Union countries. The article states the importance of applying the opportunities that the “Data Governance Act”, which is under consideration in the European Parliament, can provide to domestic business. Particular attention is paid to such emerging law institutions as the reuse of public sector big data, the provider and digital altruism. The authors believe that currently there is a rethinking and reformatting of the mechanism of interaction between the state and business in the digital sphere, which also requires study by domestic specialists.

The purpose of the work is a comprehensive analysis and key problems identification of a modern organization management in the context of the rapid implementation of artificial intelligence tools. The article discusses the fundamental issues of the term “digital management” use, as well as the features of the digital management development and formation in modern realities. The authors noted the factors that stimulate management transformation in digital companies. The authors analyze several forecasts regarding GDP increase, as well as productivity due to the use of technologies based on artificial intelligence, provide the most developed business areas in terms of the use of artificial intelligence. Along with this, the authors also list the main challenges that companies face when implementing artificial intelligence technologies. Another important issue raised in the article is human resource management and how the management process will change in the future due to the development of tools based on artificial intelligence technologies. The authors conclude that the development of the digital economy will inevitably lead to the transformation of management activity and the redistribution of the significance and importance of management functions. The conclusion is made about the advantages of using digital technologies in management and promising areas for further use.

The article discusses issues related to the development trends of the Russian mortgage lending market, reveals the essence and substantiates the relevance of the introduction of virtual technologies in the process of providing mortgage loans. The main purpose of the study is to analyze current trends in the Russian mortgage lending market, identify existing problems in the process of providing mortgage loans, and develop proposals for further development and improvement of this type of lending. Particular attention during the study was paid to the peculiarities of the use of virtual technologies in the banking business. The implementation of the research goal is due to the solution of the following tasks: the current state and current trends in the Russian mortgage lending market are analyzed; shortcomings of client banking services in the organization of mortgage lending are indicated; analyzed the features of the use of virtual technologies in mortgage lending and the practice of individual Russian banks using virtual reality technologies when applying for a mortgage; the key business indicators of banks that have implemented virtual technologies are given, and the impact of the increase in the share of mortgage lending on the efficiency of their activities is analyzed. To accomplish these tasks in the course of the study, methods of scientific knowledge were used: logical, analytical, the method of comparative analysis, statistical methods of information processing. As the study showed, at present, mortgages are a key driver of growth in retail bank lending, being a reliable, high-quality and profitable asset in the loan portfolios of Russian banks, and the mortgage lending market itself is promising, dynamic, but still not sufficiently technologically advanced. The use of virtual technologies by banks will improve the quality of customer service, will contribute to the growth of mortgage lending and the further development of technological innovations in the banking sector.

Russia is actively reforming the state control and supervisory functions in the various spheres of activity. In education, the reform has launched in 2020. The purpose of risk-oriented model of the organisation of control and supervisory activities is to reduce the number of inspections and administrative pressure on business, increasing the legally protected values protection level. Since the risk-oriented model is being introduced again for Russia, it is relevant, in this regard, to analyse the control (supervision) experience in education abroad. The main purpose of the study is to identify positive or negative experience in the management of the education sector in Germany that can be applied in legislative and applied practice in Russia. By comparative and analytical methods, the study reveals common and special features of education management in Germany compared to Russia. The scientific research novelty is the Germany’s education management experience study in comparison with Russia in the perspective of control and supervisory functions.

Digitalisation contributes both to fundamental changes in production processes and to the web of relationships between business units. According to contemporary views, it will result in the common widespread using of the real objects’ digital models (digital twins). Their quality will define the competitiveness of a certain economic pattern. Thus, all the digital twin data automatically becomes a trade secret. In this context, external investigators are able to analyse only visible representation of digital twins – digital footprints, imprints and shadows. The aim of the article is to formalise the “digital shadow” notion and to investigate the perspectives of its implementation in economic sectoral analysis. The subject of the research is freight transport. The article claims that the digital twin includes three components: physical transportation (first-type information), coordination of economic interests (second-type information) and long-term management of consignors and consignees technologies (third-type information). Therefore, the digital shadow is the inversion of the digital twin for each component. The author proposes the digital twin model and the corresponding digital shadow. This model is applied to road, railway and pipeline transport modes in Russia. The digital shadow, in turn, is given in the lowest possible resolution – in the binary assessment of the each information type components. The researcher assumes that the resulting digital shadow allows to conduct a generalised analysis and also forms the basis for identifying cause-effect relationships and forecasting.

The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship between the trajectories of an accountant and auditor professions' transformation and the theoretical and methodological approach's modification to the development of the accounting system. That relationship will allow moving to a new stage in the functioning of the accounting and control system and an accountant and auditor professions, while maintaining their relevance in competition with modern information systems. The paper identifies trends in the development of blockchain technology in the accounting and control sphere and the possibility of its application at certain stages of the formation of accounting information. Blockchain technology is a reliable and transparent, efficient mean for exchanging information between economic entities, forming the instrumental basis for the development of transactional accounting. The authors conclude that educational processes need to be adjusted taking an accountant and auditor professions' transformation, identify trajectories for restructuring the profession, and suggest appropriate new competencies, skills and ways of solving problems.

Agriculture is a critical sector for the economy of any state, because it is the lifeblood of many other industries. The article provides an indicative analysis of the of the Russian economy readiness to enter the growth phase of the sixth technological order. The research is based on the postulate of the theory of long waves by N.D. Kondratyev, according to which the monitoring of innovation in the agricultural sector allows obtaining indicators of the phase of the economic cycle. The paper provides an assessment of the innovative development of world agriculture for compliance with global technological trends. The main indicators of innovation and economic growth in dynamics over the past few years are considered. The investment process specificity in country’s agri[1]cultural production due to geographical, logistic and economic factors, that leads to a high capital intensity of innovations in the industry, has been revealed. The main problem in the investment attractiveness of the industry is the low demand among farmers for research and development results due to their high cost, which forms the extensive nature of investments in the industry and their low profitability. Low efficiency of research and development financing in the industry is due to investments in basic research that is not demanded by the market. The reason for this phenomenon is explained by ageing of intellectual capital in the industry and the lack of institutional tools for its activation: low wages, lack of clear tools for managing innovation in the industry. Possible solutions to problems of the agriculture innovative development and increasing the agricultural sector attractiveness for investors are given.