Статьи

DOI: https://doi.org/10.31713/ve2202610

Abstract

The article examines the specific features of the IT industry and their impact on the organization of accounting and control in software engineering. It is established that the IT industry differs from other sectors due to the intangible nature of its products, project-based activities, long development cycles, simultaneous software development and service provision, and specific legal and tax regulations. The study substantiates the need to transform accounting and control methodologies by adapting them to the industry-specific characteristics of IT enterprises. Particular attention is paid to improving analytical accounting for intangible assets, strengthening control over labor resources, project budgets, development deadlines, and intellectual property rights. It is concluded that considering the specific characteristics of the IT industry enhances the quality of accounting and control information and improves the effectiveness of IT enterprise management.

Author Biography