In the process of implementing financial and economic activities, it is important for an institution to maintain management accounting of costs, in addition to accounting, and for the founders of such institutions to conduct an analysis of the managed area or industry on the “input — output” or “input — result” principle. Grouping costs according to certain analytical criteria allows obtaining various slices of economic information in the desired areas of expenses, which allows quickly managing financial and economic activities «in the moment». This study describes a management accounting system implemented in the “Svod-SMART” software package, which allows taking into account the context of costs incurred and control the composition of costs when performing public works within the framework of a state (municipal) task. The described system is based on analytical features grouped from various accounting systems, as well as reflecting the specifics of the area under consideration — physical culture and sports. In turn, the formation of a system of analytical characteristics, with the subsequent maintenance of corresponding information registers, will make it possible to answer the question about the actual and projected cost of the development of economic categories in the area under consideration. In this study, such a category is sports as constituent element of the sphere of physical culture and sports. In a more detailed decomposition, the system described in the study allows answering the question of the cost of training competitive athletes, but leaves open the question of value.

The development of the digital economy and innovative technologies have opened up unprecedented opportunities to solve the problem of the first and last mile in the field of urban mobility. Having made a trip by metro, bus or other types of public transport, a citizen is forced to walk to his / her destination. To solve this problem, digital bicycle rental services (bikesharing) and kick scooters (kicksharing) began to appear in large cities around the world, while the development of batteries and mobile digital technologies contributed to increasing the availability of such services, which manifested itself in the growth of their popularity and mass penetration into the lives of citizens. More and more new companies began to enter this market, and the task of managing the quality of bikesharing and kicksharing services was put among the priorities for both business and society and the state. The aim of the study is to evaluate loyalty index (NPS) and consumer satisfaction (CSI) with the quality of bikesharing and kicksharing digital services. The research methods include: a sociological survey (228 respondents from Moscow and the Moscow region who use bikesharing and kicksharing at least once a year); assessment of the level of loyalty using the Consumer loyalty index (NPS); assessment of the level of user satisfaction using the consumer satisfaction index (CSI). The results of the study showed that users are quite loyal (NPS = 11.84%) and satisfied (CSI = 71.04%) with the services of bike sharing and kicksharing services. The drivers of loyalty were convenience, a variety of choices and the sensations received from the trip. The drivers of satisfaction were the availability of the location, the technical condition of the vehicles and the cost of the trip. To a lesser extent, users are satisfied with the possibility of buying a subscription, trip insurance, the weight of a bicycle or scooter. Thus, despite a fairly good level of loyalty indices and satisfaction of citizens with the quality of digital bike sharing and kicksharing services, zones are allocated for further study in order to improve the quality of these services. Operators of bikesharing and kicksharing digital services should pay attention to the drivers of consumer loyalty and satisfaction, to those determinants of the quality of services with which users are less satisfied, especially if the level of importance is higher than the level of satisfaction. The results of the study will be useful to state authorities in terms of regulating bike sharing and kicksharing, taking into account the main drivers of loyalty and user satisfaction. The conclusions and results obtained can form the basis for further scientific research in order to study the dynamics of the quality level of bikesharing and kicksharing digital services, as well as to clarify and identify new determinants of quality that appear in the evolution of the services themselves.

Modern conditions for the development of Russian corporations, the formation of dominant models of ownership structures, sanctions conditions leading to the departure of both foreign shareholders and their representatives from the control bodies of domestic corporations require a revision of the requirements for the emerging systems of corporate governance and control. In the literature, the terms “corporate control” and “internal control system” continue to remain controversial; along with them, the meanings of the terms “shareholder control”, “owner control”, “managerial control”, “actual control” are ambiguous; their legal interpretation prevails, which makes the actual relationship of these concepts from a management point of view. The aim of the article is to analyze the possibility of expanding the applied application of the stakeholder theory of corporate governance to the concept of corporate control. The objectives set in the article: 1) to expand the existing legal interpretations of corporate control through the stakeholder approach, both from a management position — in terms of power relations, and from the position of internal control — in terms of tracking, monitoring and optimizing stakeholder risks; 2) based on the analysis of statistical data, to provide evidence of the right to the existence of a stakeholder approach to corporate control. The article analyzes the possibility of applying the stakeholder theory of corporate governance to the concept of corporate control. The stakeholder approach allows corporate control to be considered, in contrast to the legal approach, more broadly in two aspects: from the point of view of power relations from a management perspective and from the perspective of tracking, monitoring and optimizing stakeholder risks. Based on statistical data, the work provides examples of corporate control from the point of view of various company stakeholders, draws a conclusion about their diversity, and proves the right to exist of this concept in the category under study. The scientific value and practical significance of the study lies in expanding the content of corporate control from the point of view of stakeholder theory, allowing it to be implemented both from the point of view of corporate procedures and of internal control procedures of the corporation. The authors prove the need to design an internal control system in a corporation with an unambiguous structure of its elements, the functionality of which remains debatable today. In the process of the research, it is concluded that corporate control in its managerial form represents a classical dialectical unity, manifested both in the sense of power relations and in the sense of relations of tracking and verification, which involves the design of internal control systems in corporations with the exact determination of the functions of its elements. Due to the debatability of the latter and the complexity of the external environment, this design is a relevant topic for a further research.

Transformation of the world economy at the beginning of the 21st century occurs because of the impact of numerous crisis phenomena. This world economic transformation shows up in dynamics of economic indicators under the influence of crisis processes and the anti-crisis policy of governments. Hence, it is of practical interest to assess the impact of crisis phenomena in conjunction with anti-crisis measures of national governments on the dynamics of economic indicators on a country basis to mitigate the consequences of future crisis situations or prevent them. Thus, the aim of the article is to study the dynamics of economic indicators in several leading economies in Europe, Asia, America, and Russia in the period from 2013 to 2021 to rank countries in terms of their ability to adapt and recover from the consequences of crises, in particular, the coronavirus pandemic. To achieve this aim, methods of system analysis and synthesis, content analysis of scientific literature and statistical reviews on the subject under study, materials of the periodical press of Russian and foreign authors were used. The study allows drawing several valuable conclusions about interconnection of economic processes in individual countries and in the world. The onset of the crisis has a negative effect simultaneously on all indicators’ groups, thereby confirming the presence of a “chain reaction” at the core of economic processes. Special attention is paid to the analysis of the dynamics of indicators on a country basis in the pandemic year, in 2020, which confirms the hypothesis that the effectiveness of the anti-crisis program undertaken by the government in the midst of the crisis plays a more important role than the initial pre-crisis state of the economy.

The aim of the study is to justify the need to form a methodology for statistical research of historical time series of macroindicators of Russia, which is achieved through a critical analysis of the work of researchers who used long time series as an evidence base. When preparing the material, monographs, collections of statistical tables and graphs, and other publications in the open access were used in which long time series were discussed. The following methods of study were chosen: historical, comparison, analysis and synthesis, graphic and tabular. Considering the publications of scientists and researchers led to the formation of an analytical table, which presents the pros and cons of the considered works in the context of three stages of statistical research: 1 — statistical observation; 2 — statistical grouping; 3 — statistical analysis. At the same time, in almost all the works under consideration, the first and second stages of statistical research are highlighted (traced), but in most cases, the authors do not use econometric modeling and multidimensional statistical methods to process long time series, i.e. the third stage is not actually performed. This makes it necessary to form a methodology for the statistical study of historical time series. As a result of a critical analysis of scientific (pseudo-scientific) works by domestic and foreign authors, the need to form a methodology for statistical research of historical time series of macroindicators of Russia was justified.

The systematic formation of the Arctic region as one of the centers of geostrategic interests of the largest countries necessitated the development of a new model of state military-industrial policy, research into the complex development of oil and gas reserves of the Arctic and continental shelf as a factor in ensuring the national security and energy sustainability. The object of the research is considered from the standpoint of system-functional and complex approaches. The key areas of offshore hydrocarbon resources development are related to the use of unique technological solutions during geological exploration and drilling operations, construction of the largest transport flows and coastal infrastructure, improvement of subsurface use, and tapping the potential of indigenous and small-numbered peoples of the North. The use of advanced foreign experience in the state regulation of Russian oil and gas complex is of practical interest. This involves studying the legal status of continental shelf of the Arctic countries (Denmark, Canada, Norway, USA). The Arctic region as a subject of special legal regulation requires a coordinated state policy, strengthening the legal framework of participants in economic relations. Its economically sustainable development is associated with the issues of increasing the military-industrial potential, construction of industries with a high added cost, and development of shipbuilding. The development of oil and gas fields implies increased requirements for ensuring the technical safety of production facilities, and prevention of negative impact on the ecosystem of the Arctic region. The advanced development of the Arctic territories makes a certain contribution to ensuring sustainability of the national economy and achievement of technological sovereignty.

The article discusses the problem of improving the efficiency of the IMO Member State Audit Scheme (IMSAS) in order to improve safety, effectiveness and environmental friendliness of maritime navigation. The current regulations of the International Maritime Organization (IMO) do not fully provide for the use of modern digital technologies, monitoring and self-audit of states, do not take into account the organizational specifics of interaction between experts and the audited states based on previous audits’ results. The aim of the work is to develop and substantiate proposals for the modernization of the IMO Member State Audit Scheme through the use of new digital technologies, management methods and tools. Methods of economic analysis, observation, comparison, generalization, grouping, study of regulatory documentation, as well as a systematic approach were used in conducting the scientific research. Based on the analysis of scientific and specialized literature, IMO regulatory documents, new concepts of “self-audit”, “remote audit” are introduced and their definitions are proposed. Transition to format of remote audit is justified in relation to states that have demonstrated satisfactory results of work based on the results of previous years. Proposals are formulated to optimize existing questionnaires to avoid duplication of information flows. Criteria for differentiating the audited states by the level of aggregate risk are proposed, which determines the choice of the verification format. The functional field of artificial intelligence technologies application during inspections is determined. The main effects achieved as a result of introducing organizational changes in the model of interaction of the audit participants are summarized and formalized. The introduction of the proposed technologies, methods and tools will improve the efficiency, effectiveness and quality of the IMO Member State Audit Scheme. The main conclusions and provisions of the work can also be used as part of improving the Scheme, as well as during audits in other areas of activity.

The article is devoted to the study of the happiness economics as one of the modern scientific directions in economic theory and identifying the prospects of using its concept in assessing the macroregion socio-economic development. The authors believe that in studies, devoted to the socio-economic development of Russian regions, it is necessary to take into account both objective statistical indicators of the quality of life and data on the people’s subjective well-being by determining their level of happiness. The article considers the history of the happiness economics, the foreign and domestic research methods of the happiness level, such as the International Happiness Index, the Prosperity Index, The Gross National Happiness Index, the World Happiness Report, the Better Life Index, monitoring the happiness level of Russians by VTSIOM, the happiness index of Russian cities, etc. The authors described six main groups of factors that have a positive impact on the feeling of the macroregion population happiness: economic, social, cultural, governance, environmental, innovative. It is concluded that the economics of happiness can increase the human capital and the inhabitant’s commitment to the macroregion territory. This is especially relevant for Russia with high interregional migration and emigration from the country. Positively influencing the people’s emotional well-being, the happiness economics concept can change everyone’s life for the better, regardless of the region of residence. The research materials can be used by state and local government entities for assessing the effectiveness of policy in the well-being of the population using the unique properties of each region.

The article discusses in detail the features of social management in Chinese companies, which is relevant in connection with the development of the anthropocentric paradigm in management science. The aim of the article is to identify the features of social management in Chinese companies. Using theoretical and empirical research methods, specific features of social management in Chinese companies were found, indicated in the works of various authors. On their basis, hypotheses were put forward, taking into account which a questionnaire was developed to identify the features of social management in Chinese companies. The empirical study is based on the use of a survey of employees of Chinese companies (n=188) and the use of descriptive statistics to analyze primary data. As a result, it was revealed that the social management of Chinese companies is characterized by the fact that its goal is to achieve social harmony in the enterprise, based on the principle of hierarchy (social order and structure) in management, following pragmatic principles and the principle of superior technology, maintaining the development of relations between team members (the team is like one big family), collectivism (the interests of the team are higher than personal ones) and individual heroism, as well as the optimal division of the team into working groups, risk aversion. It is concluded that the traditional culture, as well as the philosophy of ancient China influenced the formation of social management features in modern Chinese companies. Further research can be devoted to a detailed examination of the social mechanisms of management in Chinese companies and the sociological understanding of management in the model with Chinese characteristics.

The intensive development of digital information and communication technologies sets new goals and objectives for society and the state: to introduce data processing tools and Internet communication algorithms into many processes, including the space of political communications. However, the use of such technologies leads to new challenges and threats: the loss of subjectivity by the state, society and human in the communication processes; the transformation of the value-semantic space; the formation of a “digital elite” that claims to become a subject of management and actually manages the communication processes. These problems raise the need to achieve the digital sovereignty of the state as a necessary condition for ensuring security. Algorithms trained on Big Data about users can control their consciousness and worldview, shape their beliefs and behavior. A person cannot distinguish who is communicating with him — a real user or an algorithm. On the one hand, a person has the freedom to be anyone on the Web. On the other hand, he loses subjectivity in communication processes. Algorithms that offer the user content in accordance with his/her beliefs and interests contribute to the formation of echo chambers in which a person’s subjective views are reinforced, and he/she is isolated from alternative points of view, which cannot contribute to consensus. These mechanisms contribute to the atomization of society, which does not allow its consolidation to be maintained. The state and its institutions need to preserve the possibility of influencing the processes of communication, political discourse management, and interpretation of information in the digital space. In this case, the state can protect the information and value-semantic space from the destructive influence of other actors who seek to control the consciousness of users. On the basis of an interdisciplinary approach using knowledge of data science and methods of structural-functional and discursive approaches, the article proposes a classification of the stages of encoding and decoding political information, which makes it possible to determine the subjects of power. In addition, the author’s approach to the definition of the digital space of political communications and digital sovereignty of the modern state is formulated in the article.

Digitalisation is one of the Russia’s economic development priorities. In the transport sector, digitalisation means introducing intelligent transport systems (ITS) which is part of the national project «Safe Quality Roads». Improving the quality of life of the population by increasing road safety, reducing waiting times and transport delays, reducing fuel consumption and pollutant emissions are the strategic goals of ITS. The aim of the study is to analyse the reflection of these goals of intelligent transport systems in the current regulatory and legal documents and to assess the preliminary results of the ITS implementation project in the Russian regions. It is shown that programme documents and current reports of the regions give preference to quantitative rather than qualitative results of the project. Studies of ITS effects evaluate its individual elements and use various methods of analysis. The most common and simple method is the comparison of the studied indicators before and after the start of the use of intelligent transport systems. The article shows the possibility of implementing this approach for road safety indicators using official statistics data. It is also shown that the least attention is paid to the goal of reducing the negative impact of transport on the environment, while it is very relevant for most large Russian cities.

The article discusses the issues of forming a model of personnel reserves for organizations in the field of science and higher education, based on developing models of Councils of Young Scientists. As practice shows, a unified mechanism for personnel renewal and government implementation in the current sphere has not yet been created. The study is based on statistical data from the Ministry of Science and Higher Education of the Russian Federation and the Federal State Statistics Service, a survey of high- and mid-level management personnel of universities and scientific organizations from 39 regions of Russia, as well as the practical, research and management experience of the authors. As a result, age imbalances in the management leadership of scientific and educational organizations were identified, which directly contradict the representatives of national development laid down in strategic documents in this area. The experimental model proposed by the authors for creating councils of young scientists makes it possible to create a mechanism for selecting candidates for the reserves of universities and scientific organizations, organize practice-oriented training for reservists, and change personnel inter-university interaction. The authors have developed proposals for the organizational phasing of the process of forming a personnel reserve, the mechanics of its interaction with the leadership of universities and scientific organizations. While communication tools are proposed for the development of an information and analytical system, it is necessary to take into account the importance of coordinating the development of the personnel reserve. Based on project management methodology, a business model for these initiatives has been developed, including information about consumer segments, value proposition, key resources, partners, etc. As a result, conclusions were drawn about the possibilities of implementing this model on the basis of several universities, with the prospect of further scaling it at the national level, and about the applicability and effectiveness of implementing this project at the federal scale.

In the management model of the XXI century, the growing importance of human resources as a key factor in the efficiency of the enterprise stimulates a pronounced intensification of introducing digital technologies in human resources (HR) field. Digitalization of HR area allows not only solving the existing problems in the field of HR management in the organization, but also forming a resource for the future development of corporate human capital. The article presents the main blocks of the evolution of the HR management function in the 20th century from the perspective of using electronic technologies in it. It is postulated that in the 21st century, digitized HR management systems and online HR technologies became the norm of almost all companies. The article focuses on the analysis of the characteristics and features of digitalization of processes and procedures in such blocks of HR policy as searching and recruiting, training and development, motivation, career management. It is noted that digital technologies allow, instead of solving the current tasks to focus on strategic HR management. The scientific novelty of the publication consists in highlighting the spectrum of transformations in corporate HR policy that occur under the influence of digitalization of work with the staff.

The development of a textbook for the discipline “History of Management Thought” should be based on a methodology that allows highlighting theoretical constructs that describe the management process in each historical era and showing their connection with both previous theories and the management practice of a given time and place. These theoretical constructs, as specific concepts, are contained in the texts of individual authors, as well as representatives of schools and directions of management thought. In addition, they are represented in the management documents of their era. The methodology proposed by the authors of the textbook is based on the concept of a historically determined theoretical model of management. This concept includes generalized mental constructs: subject-object relations in management, goal of management, principles of management, management mechanism. The combination of these elements of the theory, in correlation with the factors that led to their development, gives an idea of the theoretical model of management that took shape in each specific historical era throughout the history of mankind, as well as how management thought changed in the process of historical development.

The article is dedicated to the anniversary of the Department of Personnel Management (School of Public Administration, Lomonosov Moscow State University). It gives a general description of the department’s work for a quarter of a century, reveals the main scientific and educational and pedagogical areas of activity of department’s professorial. It is noted that at the department scientific school in the field of personnel motivation, development of the conceptual foundations of theory and practical motivational work is formed. The most important achievements of the department’s teachers and its entire staff are described.