Accounting, Finance & Investment Research

Section chair: Rimma Kanunnikova

Contact details: sbas@itmo.ru

Section language: Russian

The session focuses on the transformation of approaches to financial analysis and investment planning in the context of digitalization, automation, and the growing role of artificial intelligence. Particular attention is given to analytical tools, digital platforms, and algorithmic solutions used in management and financial accounting, as well as in investment modeling and risk assessment.

Research contributions may address the following topics:

• the impact of digital technologies on investment decision-making;
• the application of big data and machine learning in corporate financial management;
• accounting automation and algorithmic budgeting;
• behavioral aspects of financial decision-making in a digital environment;
• the resilience and adaptability of financial strategies to macroeconomic and structural shifts.

The session welcomes both theoretical and applied studies employing advanced quantitative methods, including panel data analysis, text analytics, and predictive modeling.

Financial Analytics and Investment Decisions in the Era of Digital Transformation

Section chair: Elena Rogova

Contact details: sbas@itmo.ru

Section language: English

In an era of accelerating digitalization and technological disruption, analytics has become a cornerstone of strategic decision-making at the intersection of corporate transactions and innovation finance. Mergers, acquisitions, and business restructuring require robust analytical support to mitigate risks, identify synergies, and ensure effective integration. At the same time, venture capital — as a key driver of innovation — is increasingly shaping corporate growth strategies, often serving as a precursor to M&A deals through startup exits.

This session focuses on the role of data and analytical tools across the corporate lifecycle: from startup evaluation and due diligence in venture investments to assessing integration risks in tech acquisitions and restructuring innovation-driven assets. Particular emphasis is placed on the use of big data, predictive modeling, machine learning, and other advanced analytics to enhance decision accuracy in high-uncertainty environments.

Potential topics for presentations include:

• Analytics in startup due diligence and venture deal assessment
• Valuation methods for tech companies and intangible assets
• Venture capital as a strategic growth enabler and M&A pipeline
• Corporate venturing: analytics in project screening and portfolio management
• Predicting success and synergies in tech-focused M&A
• Use of AI and data analytics to uncover hidden risks in M&A and restructuring
• Post-merger integration of innovative firms: challenges and analytical solutions
• Case studies of startup exits via acquisition: role of VCs and data insights
• Integrating ESG and innovation criteria into venture and M&A decisions
• Role of management accounting and control in innovation-driven transformations
• The session will be of interest to researchers in accounting, finance, investment, and business informatics, as well as professionals from venture capital firms, corporations, consulting, and technology companies.

Analytics in Mergers, Acquisitions, Restructuring, and Venture Capital: Data-Driven Strategic Decision-Making

Section chair: Maxim Storchevoy

Contact details: sbas@itmo.ru

Section language: English

Amid growing global environmental, social, and governance (ESG) challenges, sustainability has become a core component of corporate strategy and investment decision-making. Green finance, ESG ratings, and the evaluation of corporate social and environmental investments are increasingly used as tools to ensure long-term resilience, attract capital, and build reputational value. However, rising interest in these areas is accompanied by significant challenges — including the lack of standardized metrics, risks of greenwashing, difficulties in measuring real impact, and the integration of non-financial data into accounting and management systems.

This session aims to bring together researchers and practitioners to discuss current issues in green finance, methodologies for ESG rating construction, and approaches to assessing the effectiveness of corporate sustainability initiatives. Special emphasis will be placed on the role of analytics, digital technologies, and transparent reporting in enhancing the reliability and managerial relevance of ESG data.

Potential topics for presentations include:

• Methods for measuring and verifying ESG metrics in Russian and international practice
• The role of accounting and management control in non-financial reporting
• Green bonds, sustainability-linked loans, and other instruments of green finance
• The impact of ESG ratings on firm valuation and investment attractiveness
• Use of data analytics and AI in monitoring and forecasting ESG risks
• Assessing social and environmental impact of corporate investments (SROI, LCA, etc.)
• Greenwashing risks and strategies to improve ESG reporting transparency
• Regulatory frameworks and standards (ISSB, CSRD, SFDR) and their business implications
• Case studies of ESG integration in Russian and global companies
• The session will be of interest to researchers in accounting, corporate finance, sustainable development, and business informatics, as well as professionals from corporations, financial institutions, regulators, and NGOs.

Green Finance, ESG Ratings, and Assessment of Corporate Social Investments: Bridging Transparency and Sustainable Development

Section chair: Alexander Gorovoy

Contact details: sbas@itmo.ru

Section language: English

Analytics, Governance and Investment Trends track focuses on how digitalization, data, and AI reshape accounting practices, financial analytics, corporate governance, and investment decision-making. It welcomes research on financial reporting quality and disclosure, data-driven methods, valuation and risk, as well as emerging investment trends and the regulatory/compliance implications of digital finance.

Accounting & Finance in the Digital Economy: Analytics, Governance and Investment Trends

2025

FTMI ITMO

CONTACT

Ksenia Klimshina

Head of the Center for Research Organization Faculty of Technological Management and Innovations