Accounting. Analysis. Auditing最新文献

{"title":"Влияние Индустрии 4.0 на развитие высшего бухгалтерского образования в России","authors":"I. V. Kalnitskaya, O. V. Maksimochkina","doi":"10.26794/2408-9303-2023-10-6-63-72","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-6-63-72","url":null,"abstract":"The purpose of the research is to analyze the impact of Industry 4.0 technologies on the development of higher accounting education in Russia through the transformation of the accounting profession. Opinions about the future of the latter differ, which negatively affects the demand for higher accounting education and thereby limits the opportunities of the younger generation to build a career in the financial sector of the economy. Regarding the debate on this issue, the authors are convinced in the operation of Amara’s Law: the destructive power of Industry 4.0 for the accounting profession is overestimated in the short run while its innovative component is underestimated in the long run. The authors see opportunities for restoring the high status of accounting education in the country in positioning a new vision of the profession; a return to the classical Russian system of higher education; transition from an academic teaching method to a practice-oriented one; change of the educational trajectory (from education “for life” to “lifelong” education). While conducting the research such methods like integrated and systematic approaches, analysis and synthesis were used. The results of the research should draw the attention of stakeholders to methods and programs of training highly qualified specialists in the field of accounting, analysis and audit for the domestic digital economy.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"4 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting of General Production Expenses in Organizations Performing R&D on Long-Term Contracts","authors":"N. S. Suleymanov","doi":"10.26794/2408-9303-2023-10-6-31-38","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-6-31-38","url":null,"abstract":"The article presents the results of the research, the aim of which was to study the features and problems of regulations and accounting of general production expenses in organizations performing R&D work (hereinafter-referred to as scientific organizations) under long-term contracts. Due to analysis of regulatory legal acts and the specifics of the activities of scientific organizations, the necessity of keeping records of general production expenses is justified, recommendations are made for the arrangements of such accounting, proposals for updating the accounting policy of an economic entity are formulated. The author’s recommendations on the development of a methodology for allocating overhead costs for general production and general business expenses are provided, also recommendations are made for accounting of operating costs made by related departments that are not directly involved in the performance of R&D work, but ensure execution of such work.It has been proven that in the context of the application of new Federal standards, the arrangements for accounting of general production costs in scientific organizations is a necessary condition for compliance with the basic principles and requirements of accounting.To solve the theoretical and practical problems that arise in this case, scientific organizations are proposed to approve the procedure for accounting of general production expenses by departments and cost items, the procedure for allocation of overhead costs attributable to the maintenance of these departments (taking into account the specifics of the organizations’ activities) and the list of cost items itself.While conducting the research, such general scientific methods as analysis, systematization, comparison, synthesis of reference sources, scientific literature on the topic of research, methods of scientific abstraction, deduction, logical and historical unity were used.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"146 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Development of management accounting functions in the corporate governance system","authors":"S. N. Grichkina, K. S. Chestnova","doi":"10.26794/2408-9303-2023-10-5-38-49","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-5-38-49","url":null,"abstract":"Problematic issues of the development of theory of management accounting in context of improving corporate governance and increasing requirements from various stakeholders to its information support are increasingly becoming the object of research by domestic and foreign scientists. The purpose of this study is to identify the trends in the development of management accounting in the conditions of digitalization of the economy, and the transformation of business processes under the influence of changes in business environment as well as justification and substantiation of the new functions of management accounting in connection with the changing requirements of corporate governance and the need to improve its information support. To achieve this goal, the methods of synthesis and analysis, abstraction, deduction and induction, comparison and systematization were used, as well as a critical analysis of existing views on the essence of management accounting, its functions and possible development scenarios, taking into account transformations in accounting science and practice observed in the third decade of the XXI century. In the process of work the results of own researches conducted and received within the framework of the scientific school of the Financial University “Accounting-analytical and control processes of economic subjects of information society” and in the course of practical activity of the authors were used. Based on the analysis of literary sources, the requirements of national and international standards in the field of both accounting and financial reporting and in sustainable development, current accounting practices and corporate governance practices, new management accounting functions have been identified and justified, the implementation of which is aimed at the formation and presentation of better quality data and information as part of corporate reporting with predictive value. The results obtained can be used by economic entities in optimizing accounting and control processes and developing internal regulations on management accounting, as well as by accounting regulatory entities and professional organizations in developing recommendations in the field of management accounting for various economic entities.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"11 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138609685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Objectification and verification of financial information","authors":"A. Petukh, V. V. Bashkatov, O. Shvyreva","doi":"10.26794/2408-9303-2023-10-5-22-37","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-5-22-37","url":null,"abstract":"The term “financial information” is being actively introduced into all spheres of the economy as a key resource for supporting managerial decision-making at the micro and macro levels. However, it happens that this definition is treated ambiguously, haphazardly, which makes it difficult to apply new scientific knowledge in the regulatory and legal field and in practice. The purpose of the study is to identify the concept of “financial information” for its relevant use in rulemaking and science, as well as to determine the verification features of this type of information generated by economic entities in order to ensure reasonable user confidence in its quality. On the basis of comparative legal and abstract-logical methods, analysis of Russian and international accounting and auditing standards and recommendations, as well as best practices of their application, the key features of financial information are identified, including the form of presentation, relevance to users, compliance with the chosen concept, responsibility for the formation and release. The main characteristics of financial information prepared on the basis of the concepts of its reliable presentation, compliance and special purpose are formulated; its key feature is identified — a time criterion that makes the quality of financial information dependent on the order of its receipt (education), the dates of approval and access to it by the user. It is established that one of the main reasons for the high risk of irrelevant use of financial information in time are events after the reporting date. To determine the directions of risk management, the author’s classification of these events has been developed depending on the probability of a negative forecast. Recommendations on maintaining proper qualitative characteristics of financial information by means of control are given. The practical significance of the study is to increase the objectivity of decision-making on the quality of financial information for both direct use and during internal and external control.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"108 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138608668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Scientific School of L. T. Gilyarovskaya — D. A. Endovitsky","authors":"N. G. Sapozhnikova","doi":"10.26794/2408-9303-2023-10-5-72-77","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-5-72-77","url":null,"abstract":"<jats:p>.</jats:p>","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"21 s1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138627259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"World Practice of Applying State Support Measures for Organizations of the Military-Industrial Complex","authors":"A. N. Amerslanova, I. V. Pashnin","doi":"10.26794/2408-9303-2023-10-5-50-60","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-5-50-60","url":null,"abstract":"The article is devoted to an analytical review of the best global practices in the implementation of measures of state support for organizations of the military-industrial complex (MIC). The purpose of the research was to study international experience in this area and determine its applicability in the context of the development of the Russian Federation’s MIC. The relevance of this work is determined by the need to ensure the solution of operational and strategic tasks of the Russian Federation’s military-industrial complex in the conditions of sanctions pressure from certain countries and the importance of assessing the available measures of state support for organizations of the complex. The study analyses the American Defense Manufacturing Community Support Program, which has been implemented in the United States since 2019. The program is based on the development of cooperation between public and private organizations, including enterprises of the military-industrial complex, scientific organizations, as well as local governments. The structure of the program provides for the formation of a community that brings together stakeholders to ensure sustainable development and competitiveness of the defense industrial complex. As part of the study of European experience, the activities of The European Defense Fund, established in the European Union in 2021 on the initiative of the Commission for the Support of Defense Cooperation of the European Union, were examined. The fund is focused on supporting and developing the European defense-industrial complex by financing innovative research, development and joint projects of international importance. The main objectives of the fund include increasing autonomy and competitiveness in the defense industry, as well as promoting integration and cooperation between the member states of the European Union. Within the framework of the article, each practice was analyzed, and conclusions have been drawn about what ideas from international practice could be applied in the development of the defense-industrial complex of the Russian Federation. The results of the study can be used by the Federal Assembly of the Russian Federation, the Government of the Russian Federation, the Ministry of Defense of the Russian Federation, the Foundation for Advanced Studies and other state structures and organizations that determine the policy in the field of defense industry regulation as proposals for further development of state support measures in the Russian Federation.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":" 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138612920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Strategic control over the effectiveness of state support measures for the defense industry under sanctions restrictions","authors":"I. F. Vetrova","doi":"10.26794/2408-9303-2023-10-5-61-71","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-5-61-71","url":null,"abstract":"Under the conditions of military conflict and severe sanctions pressure, the defense industrial complex (DIC) ensures Russia’s national security by producing modern weapons, military and special equipment and equipping the Armed Forces and military formations located in the zone of special military operation (SMO). One of the tasks facing the organizations of the industry is to achieve technological independence, its innovative development, preservation of leadership in the development and production of new and advanced models, complexes and systems of weapons, military and special equipment. It seems that this task can be solved with the active participation of the state. The purpose of the study is to develop a methodological toolkit for strategic control of the effectiveness of measures of state support of the defense industry organizations based on the analysis of the State Program “Development of the defense industry complex”. In the process of work such general scientific methods of cognition as observation, analysis, generalization; system analysis and synthesis were used. This article substantiates the necessity of reorientation of control from subsequent to strategic. The author’s approach to the definition of “strategic control” is proposed. The directions for the development of strategic control over the effectiveness of measures of state support of defense industry organizations in the conditions of sanctions restrictions are defined. The author’s system of indicators, supplementing those already built into the analyzed state program, which can be used in the strategic control of state support measures under sanctions, is recommended. The results of the study are intended for a wide range of readers, including representatives of authorized executive authorities in the development of normative, methodological, and information-analytical support of strategic control of the effectiveness of measures of state support of the defense industry in order to achieve the goals defined by the relevant documents.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"17 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138624448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of the XBRL International Consortium in Digital Reporting Regulation","authors":"D. V. Spitsina","doi":"10.26794/2408-9303-2023-10-5-78-90","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-5-78-90","url":null,"abstract":"The last years of our century are marked by the beginning of a wide and active use of the open standard of business information exchange XBRL (eXtensible Business Reporting Language) in the world communication practice. Since this format is recognized by economists and information technology practitioners as a flexible reporting tool for integrating financial and non-financial information in accordance with the stakeholders’ needs, the format is evolving and spreading due to the activities of the XBRL International consortium. The aim of the study is to identify the key stages in the reporting transformation in line with the transition from prioritising the form of information presentation to the dominance of the content aspect. The scientific cognition and special methods of research were used in the paper, namely deduction, induction, comparison, analysis synthesis and graphical methods. The study determines the role of the XBRL International consortium in promoting a new reporting format in cooperation with regulatory authorities and business community representatives. XBRL format possibilities for both automating reporting and internal controls documentation are revealed. The definition of XBRL consulting is proposed. The study might be useful to the specialists engaged in the analysis of consulting service market and new technologies in accounting and reporting.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"5 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138625341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Synthesis in the context of accounting","authors":"N. A. Boreiko, I. V. Matsiush","doi":"10.26794/2408-9303-2023-10-5-14-21","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-5-14-21","url":null,"abstract":"In modern conditions, the problem of maintaining the stability and continuity of the company’s activities is becoming particularly relevant. The fulfillment of the tasks depends on the ability of the enterprise to quickly adapt to the changing conditions in which it operates, but this alone is no longer enough. In strategic planning, the main role in ensuring the sustainability and continuity of the activities of business entities is played by the ability of the management system to predict the situation for the long term and respond to it in a timely manner. The purpose of the research was to reveal the role and significance of the synthesis method in accounting, namely the ability of accounting to synthesize forecast indicators illustrating the transformation of capital from one form to another as a result of the implementation of certain business processes.As a result of the research carried out, the article formulates a new approach to the essence of the synthesis method in accounting, justifies the need to expand the composition of the elements of the accounting method and include in it the technique of “prototyping accounting models”. The prototype of a working model of the accounting system of the enterprise makes it possible to form information in the context of individual business processes and economic activity as a whole, as well as to predict or forecast various options for the organization.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"325 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139204609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Non-Financial Reporting and Compliance Control","authors":"ОРиГинА лЬнАЯ С тАтЬЯ, T. Serebryakova","doi":"10.26794/2408-9303-2023-10-3-33-44","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-3-33-44","url":null,"abstract":"The article is devoted to non-financial reporting (NFR) and problematic aspects of confirming its quality, truthfulness and, most importantly, the objectivity of the NFR. Despite the fact that there is an increase in the number of organizations that are compiling the NFRs, the information there does not inspire confidence in a reasonable user. There are at least two aspects: the first is the reliability and validity of the information presented in it, and the second is the problem concerning its assurance, which arises due to both the standardisation of the reporting itself and the procedure for its verification. The purpose of the study is to develop an understanding by the state, business, and society of the degree of public necessity of the NFR, as well as the existing experience and possibilities of its regulation and verification. In the process of the research such general scientific methods of cognition as systematic approach, logical generalisation, legal and linguistic analysis, and hypothesis were used. It is possible to overcome many problems of the NFR by standardising the procedures for its preparation at the international level, while the problems of verification of the non-financial reporting can be identified separately, since it can be carried out not only under the auspices of the International Federation of Accountants, which follows from the combination of IFRS — ISA, but also by professional communities, as well as directly interested companies and their associations. The EU experience is interesting, which has advanced the regulation of the NFR and its authorisation to a new level, however, there is doubt about whether the NFR is really necessary. For the Russian Federation, NFR data can be compiled at all levels of the country’s economy and management within the framework of statistical accounting, if the problem of determining the real consumer and operator (administrator) of such information is solved. Data verification can be carried out within the framework of statistical accounting, which correlates with accounting. To this end, it is possible and necessary to create domestic standards for auditing statistical reporting, which, by the way, is not certified by anyone, but trust in it is invariably higher than in the NFR, precisely due to consistency with accounting (financial) reporting.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134073152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}