Control and Accounting in the Organization’s Management System Under Digitalization

The contribution reveals generalized and narrowly focused aspects of the organization’s management function. The accounting function is considered as a general function, which operates most of all the data obtained as a result of the management process. Control as a function within the management system is integrated into the activity of any subject of the economic activity and is performed at different levels. Considering the full cycle of the management process in this work, two basic and highly interrelated functions of control and accounting are emphasized. At present, the control aspect dominates to a greater extent than the accounting aspect within the work of the accounting department as a control function, which is an important and interrelated function within the entire management process of the organization. The purpose of this work is to consider control and accounting functions in the organization management from the point of view of the contemporary understanding of management system taking into account aspects of sustainable development of socio-economic systems, their efficiency and security, current changes and risks.