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Performance issues in the context of formation of a knowledge-based digital economy


Gorelov N.A., Korableva O.N.
(about the authors)

Gorelov Nikolay Afanasevich – (The St. Petersburg State University of Economics, Russia )

Korableva Olga Nikolaevna – (Saint Petersburg State University, Russia)

Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 19 (October 2017)

JEL classification: O33, O34, O47

Keywords: accounting regulations, competitiveness, digital economy, ifrs, import substitution, intellectual capital, modernization, total factor productivity


Citation:
Gorelov N.A., Korableva O.N. (2017). Performance issues in the context of formation of a knowledge-based digital economy. Russian Journal of Entrepreneurship, 18(19), 2749-2758. doi: 10.18334/rp.18.19.38343


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Abstract:

The article studies the issues of dynamics of productivity factors and methodological approaches to the assessment of their social and economic efficiency in the context of the development of digital technologies. We consider the possibility of implementation of IFRS for accounting of intellectual capital and making appropriate changes to the Accounting regulations (AR) for the use of intangible assets and digital economy.







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