Internal Electronic Document Management and its Implementation in the Accounting (Budget) Accounting of State and Municipal Institutions

The dissertation is devoted to the study of internal electronic document flow and its implementation in accounting (budgetary) accounting of state and municipal institutions. The relevance of the chosen topic is due to the fact that the internal electronic document management is currently massively implemented in the accounting (budgetary) accounting of state and municipal institutions, and is an absolute innovation for the public sector. The purpose of the study was to develop recommendations to improve the implementation of the introduction of internal electronic document management in the accounting (budgetary) accounting of state and municipal institutions. In order to achieve this goal, an assessment of the implementation of internal electronic document management in the accounting (budgetary) accounting of state and municipal institutions of the Perm region was carried out. As a result of the assessment it was revealed that in the territory of the Perm region the internal electronic document management has a minimum percentage of implementation, which is accompanied by a number of problems. To solve the identified problems recommendations for improving the implementation of the internal electronic document flow implementation are proposed, within which a toolkit “road map” for the implementation of internal electronic document flow in the accounting (budgetary) accounting of state and municipal institutions (preparatory stage) is developed. The application of the proposed toolkit will speed up the process of implementing internal electronic document management in the accounting (budgetary) accounting of state and municipal institutions of the Perm region.