Vladivostok, Russian Federation
student
Modern higher education is actively integrating artificial intelligence (AI) tools, which opens up new opportunities, but also raises serious questions for the academic community. The article examines the practices of using AI by VVSU teachers, their attitude towards technology, as well as factors influencing the perception of the usefulness of AI. The empirical basis was a survey of teachers, covering various disciplines: humanities, socio-economics, engineering, natural sciences, art and others. The analysis revealed the key areas of AI application. AI tools turned out to be most useful for technical disciplines (usefulness index 13.19), the least – for the humanities (11.93). The study emphasizes the need to develop digital competencies of teachers and create methodological support for the effective implementation of AI. The article contributes to the discussion on the role of AI in education, offering data for adapting pedagogical strategies to digital transformation, developing ethical standards, digital competence and critical thinking.
artificial intelligence, digitalization of education, educational process, higher education, teachers.
1. Federal Agency for State Statistics: [site]. 1999–2025. URL: https://rosstat.gov.ru/ (accessed date: 11.08.2025).
2. Russian statistical yearbook. 2021 / Rosstat. Moscow; 2021. 692 p.
3. Russian statistical yearbook. 2024 / Rosstat. Moscow; 2024. 630 p.
4. Central Bank of the Russian Federation: [site]. Moscow. URL: https://www.cbr.ru/statistics/ (accessed date: 11.08.2025).
5. Russian Federation. Regulatory documents. Methodological recommendations for the analysis of fi-nancial and economic activities of organizations: methodological recommendations (approved by Gos-komstat of Russia 28.11.2002). ConsultantPlus: [site]. Moscow; 1990–2025. URL: https://www.consultant.ru/ (accessed date: 11.08.2025).
6. Russian Federation. Regulatory documents. On approval of the Federal Accounting Standard FSBU 4/2023 "Accounting (financial) reporting": order of the Ministry of Finance of Russia dated 04.10.2023 No. 157n (registered with the Ministry of Justice of Russia 21.03.2024 No. 77591). Con-sultantPlus: [site]. Moscow; 1990–2025. URL: https://www.consultant.ru/ (accessed date: 11.08.2025).
7. Russian Federation. Regulatory documents. On approval of the Rules for conducting financial analysis by the arbitration manager: Decree of the Government of the Russian Federation of 25.06.2003 No. 367. ConsultantPlus: [site]. Moscow; 1990–2025. URL: https://www.consultant.ru/ (accessed date: 11.08.2025).
8. Russian Federation. Regulatory documents. On approval of the Methodology for the Federal Tax Ser-vice to conduct accounting and analysis of the financial condition and solvency of strategic enterprises and organizations: order of the Ministry of Economic Development of the Russian Federation of 21.04.2006 No. 104 (as amended by 13.12.2011) (registered with the Ministry of Justice of the Rus-sian Federation 21.06.2006 No. 7953). ConsultantPlus: [site]. Moscow; 1990–2025. URL: https://www.consultant.ru/ (accessed date: 11.08.2025).
9. Russian Federation. Regulatory documents. On approval of the Methodological Guidelines for the analysis of the financial condition of organizations: order of the Federal Bailiff Service of the Russian Federation dated 23.01.2001 No. 16. ConsultantPlus: [site]. Moscow; 1990–2025. URL: https://www.consultant.ru/ (accessed date: 11.08.2025).
10. Russian Federation. Laws. On insolvency (bankruptcy): Federal Law of 26.10.2002 No. 127-FZ (as amended 31.07.2025) (as amended and supplemented, entry by virtue of 11.08.2025). ConsultantPlus: [site]. Moscow; 1990–2025. URL: https://www.consultant.ru/ (accessed date: 11.08.2025).
11. Contour.Expert. Web service for conducting financial analysis of organizations: [site]. Yekaterinburg. URL: https://expert.kontur.ru/ (accessed date: 11.08.2025).
12. Polikarpov K.I. On the dialectics of individual performance indicators of organizations. Bulletin of the Saratov State Socio-Economic University. 2018; 3 (72): 77–80
13. Vetrova E.N., Kamaliev R.R. Development of a methodological approach to the working capital man-agement process at service enterprises of the oil and gas industries. Scientific Journal of NRU ITMO. Series: Economics and Environmental Management. 2016; (1): 1–9.
14. Federal Tax Service: [site]. 2005–2025. URL: https://www.nalog.gov.ru/rn77// (accessed date: 11.08.2025).
15. Russian Federation. Regulatory documents. OK 029-2014 (NACE Rev. 2). All-Russian classifier of economic activities (approved by by order of Rosstandart dated 31.01.2014 No. 14-st) (as amended by 09.04.2025). ConsultantPlus: [site]. Moscow; 1990–2025. URL: https://www.consultant.ru/ (ac-cessed date: 11.08.2025).
16. Tkachenko E.A. Problems of improving the policy of supporting small and medium-sized enterprises in order to import substitution. Izvestia SPbSEU. 2022; 6 (138): 107–113.
17. Polikarpov K.I. Management of reorganization and integration processes within enterprises and com-plexes in the EAEU. EVR. 2018; 3 (57): 133–143.
18. Rokhchin V.E., Vetrova E.N. Development of scenario conditions for the long-term development of the region. Issues of territorial development. 2014; 6 (16): 1–10.
19. Statistical Yearbook of Armenia. 2024 / Armstat. Yerevan; 2024. 626 p.
20. Statistical yearbook of the Republic of Belarus. 2024 / NSC RB. Minsk; 2024. 317 p.
21. Kazakhstan in 2023 / Bureau of National Statistics of the Republic of Kazakhstan. Astana; 2024. 273 p.
22. Finances of enterprises of the Kyrgyz Republic in 2019–2023 / National Committee of the Kyrgyz Republic. Bishkek; 2024. 228 p.
23. Tkachenko E.A. State and problems of industrial enterprises in the context of the structural transfor-mation of the Russian economy. Izvestia SPbSEU. 2023; 6-1 (144): 107–114.
24. Unified Interdepartmental Information and Statistical System (EMISS): [website]. 1999–2025. URL: https://fedstat.ru/opendata (accessed date: 12.08.2025).



