![]() Within such a dialogue, students are active, they are given the opportunity to form a request about the terms and concepts that appear within the framework of the topic being studied. When organizing the educational process through the proposed system, it becomes possible to conduct a dialogue between a student and a computer acting as a teacher. The proposed automated learning system leads to a minimum of contacts between a teacher and a student which is very actual due to COVID preventive measures. The system is based on the use of a knowledge base of a network structure. One of the main areas of such usage is an automated distance learning system operating on the basis of the cloud technology. This paper concentrates on applied usage of knowledge base which operates on the basis of network structure. This study contributes to the academic, scientific, and professional discussion to improve decision-making based on the available information. The increasing worldwide trend of scientific production shows interest in developing aspects of this field of study. Furthermore, the analysis of the relevance of the keywords has detected the main future directions of research. Six lines of research have been identified that generate contributions on this topic. The main subject areas in which more articles were linked were business, management and accounting, social sciences, and economics, econometrics, and finance. Scientific production has increased annually, so that in the last decade de 60.66% of all articles have been published. ![]() For this, bibliometric techniques were applied to 1126 articles on this subject to obtain findings on scientific production and the main subject areas. The aim of this study is to analyze current and future lines of research globally, during the period 1961–2019, on emerging technologies in corporate accounting. This circumstance has been a challenge for corporate accounting, since the emerging technology allows handling a large volume of data, and providing valuable information for operational management, managerial control, and strategic planning. The technological transformation has directly affected the functional areas of companies. It is shown that the use of software and statistical analysis methods can improve the efficiency of non-destructive testing units in structural unit management of the car repair complex. Structural units were found that significantly exceeded the average frequency of rejection. ![]() The kind and numerical characteristics of statistical models of data distribution for each type of part are determined. Statistical data on the results of rejection of the brake shoe suspension and the pendulum suspension of freight cars in the structural units of the car repair complex are examined in detail. Units having inconsistencies with the requirements for the minimum required amount of equipment and control means were identified. Based on the results of the analysis of normative and technical documentation for the organization of the non-destructive testing process, a system of criteria has been developed that describes the state of equipment with control means. ![]() An assessment of the level of risk associated with the technical condition of non-destructive testing means was carried out. Using the developed software allows increasing the efficiency of management and decision-making on the elimination of discrepancies in the structural units of the car repair complex. The article considers the possibility of using software in conjunction with statistical methods of analysis for continuous monitoring of the activities of non-destructive testing divisions and assessing their condition and effectiveness. ![]()
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