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Basova A.V., Ivanova V.S. Razvitie malogo predprinimatel’stva v ysloviyah tsifrovizatsii economitcheskogo razvitiya [The role of professional judgment of an accountant in the formation of the accounting policy of an economic entity] Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2021, no. 1 [Accessed 10/04/21]


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Definitions of the concept of professional judgment in accounting regulations are given.

The latest achievements of the digital economy in the field of entrepreneurship and making the work of firms in a market economy easier are given; also the features and problems of digitalization in Russia taking into account the large country’s area and the population density are discussed. There was noted the need of increase the education level of the population, the level internet connection indicator and loyalty of Internet users for distributing online orders.

The scientists' reasoning about the feasibility of using artificial intelligence and manufacture automation in small and medium-sized businesses. The authors conclude that the introduction of the achievements of the digital economy into small businesses in some regions of Russia is advisable only if attention to improving the professionalism of employees and managers, changing the view of manufacturers and consumers on innovation, investment, finance and the economy in general is paid.

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