Galina Bakulina

Ryazan State Agrotechnological University

Papers

Total Citations

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About

Dr. Galina Bakulina is a leading voice in the evolution of accounting within the digital agricultural economy. Her research focuses on the critical intersection of accountancy, digital transformation, and agribusiness, exploring how emerging technologies are reshaping financial practices in the rural sector. Her most influential work, "Transformation of the accountancy profession during digitalization of agriculture" (2020, 15 citations), provides a foundational analysis of how digitalization is redefining the role of the accountant—moving from traditional bookkeeping to strategic data management. In this study, Dr. Bakulina conceptualizes the digital economy's impact on agriculture, mapping out key technological directions and arguing for a unified digital ecosystem to support the sector. Her contributions are vital for understanding the skills and systems needed for modern agricultural finance, making her a key figure in preparing the next generation of accountants for a data-driven, tech-enabled future in agribusiness.