Specifics of smart construction and its impact on the digitalization of accounting and control

Анотація

Introduction. Construction as a sector of economic activity is characterized by unique features influencing both the theory and practice of accounting and control. In the context of smart construction development as an element of the digital economy, the traditional industry-specific characteristics evolve through the digitalization of accounting and control processes in construction activities. Purpose. The article aims to identify and systematize the specific features of smart construction as a type of economic activity and to substantiate their impact on the digitalization of accounting and control within the digital economy. Results. The characteristic features of smart construction are summarized in three groups: environmental impact, uniqueness of accounting objects, and methodological individuality of the industry. Emphasis is placed on the necessity to consider these features in the practical implementation of the smart construction concept. The study substantiates that the digitalization of accounting and control in smart construction ensures automation of data collection and processing, storage in unified databases, the use of cloud services and smart contracts, the development of electronic design, and the transition to full electronic document management. Conclusions and prospects. A comprehensive consideration of digital trends in the influence of smart construction features on the transformation of accounting and control can ensure positive outcomes in managing the functioning of construction enterprises in the digital economy. However, each transformational trend in the construction industry requires the application of advanced computer and communication technologies in accounting and control, which defines the direction of further scientific inquiry.

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