Impact of smart control models on financial and budgetary management in terms of digital transformation

Elena Fedchenko; Anastasia Lysenko; Inna Vankovich; Natalia Savina; Anna Zueva; Andrey Nikiforov

doi:10.23925/2179-3565.2025v16i3p186-200

Authors

Elena Fedchenko Financial University under the Government of the Russian Federation https://orcid.org/0000-0002-4844-0991
Anastasia Lysenko Financial University under the Government of the Russian Federation https://orcid.org/0000-0002-1053-727X
Inna Vankovich Financial University under the Government of the Russian Federation https://orcid.org/0000-0003-0917-2952
Natalia Savina Financial University under the Government of the Russian Federation https://orcid.org/0000-0001-6297-5688
Anna Zueva Financial University under the Government of the Russian Federation https://orcid.org/0009-0004-3676-4851
Andrey Nikiforov Financial University under the Government of the Russian Federation https://orcid.org/0009-0009-1180-7743

DOI:

https://doi.org/10.23925/2179-3565.2025v16i3p186-200

Keywords:

State financial control, Digitalization of public administration, Stages of digitalization, Efficiency of public administration, Model of digital public financial control

Abstract

This article examines the transformation of the state financial control system in the Russian Federation under the influence of digitalization in public administration. The primary focus is on developing a SMART control model as a legal and technological tool to enhance the transparency, accountability, and efficiency of budgetary processes. The authors analyze institutional changes and propose a multi-level digital control model comprising legal, organizational, and analytical components. The research draws on international experience in digital public governance and explores the potential for integrating the Russian model into a broader transnational framework of financial compliance and fiscal oversight. The article discusses the risks and prospects of implementing digital platforms in public administration, considering legal certainty, technological compatibility, and strategic sustainability. The results are relevant for developing public policy on digital sovereignty, legal guarantees of budgetary control, and the international harmonization of approaches to public finance management

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Impact of smart control models on financial and budgetary management in terms of digital transformation

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