New Russian Economic Accounting for the New Economy
https://doi.org/10.26794/2220-6469-2018-12-1-56-65
Abstract
When discussing the relevance of transformation of the Russian accounting or the digital economy the authors usually explore Autonomous these two areas. Examination of their relationship helps to explain the modern trends in the development of both theory and practice of accounting, Examination of their relationship helps to explain the modern trends in the development of both theory and practice of accounting. This explains the novelty of the subject and the relevance of the study. The aim of the study was substantiation of author’s vision of the specific directions of reforming of accounting. The emergence in Russia of a new economic accounting and relevant of science, “integrated accounting” are made possible by modern digital technology and tools of data analysis, forecasting. Methodology or a system of knowledge about the organization of accounting activities, in addition to scientific approaches, use development trends of the economic theory of the XX century, which explain the emergence of the digital economy and the expansion of the boundaries of Accounting and Russian accounting. Results. Broad use of integrated accounting and its acceptance for a basis of information support of enterprise management necessary in order to meet the new needs of stakeholders, to increase the competitiveness of enterprises and the country in a digital economy. The distribution integrated record will contribute to overcoming the country’s backwardness in the field of accounting and will accelerate the development of the digital economy. Outlook. The development of integrated accounting will not be too expensive for capital investments but will require improvement in the field of training. the author proposes a number of specific changes in education and training in the field of integrated accounting.
About the Author
Tatiana L. Shcheglova
Novosibirsk State University of Economics and management
Russian Federation
Russian Federation
References
1. Shcheglova T. L., Ionin V. G. Contents of integrated accounting. [Proc. Int. Sci. Conf. Current state and prospects of development of accounting, economic analysis and audit: proceedings of the international. scientific.-pract. сonf. Irkutsk, 2014 Apr 18]. Irkutsk: BGUEP Publ., 2014. p. 27–31. (In Russ.).
2. Bobylev S. N., Solovieva S. V. New goals for a new economy. Mir novoj ekonomiki = The World of the new economy. 2016;1:6–14. (In Russ.).
3. Podvojskij G. L. The Role of new technologies in the economy of the XXI century. Mir novoj ekonomiki = The World of the new economy. 2016;4:6–15. (In Russ.).
4. Kungurtseva A. V., Shcheglova, T. L. The relevance of the integrated accounting in the organization. [Actual problems of taxation and of the development of key sectors of the economy: Collection of scientific. articles of VI Scientific.-pract. conf. with int. participation. Penza, 2015 Nov]. Penza, Publishing house PGU, 2015:147–151.
5. Shcheglova T. L. The relevance of the study accounting forecasting in Russia. [Statistics and business analytics: knowledge, interest, and responsibility for the development of the information society: Intern. scientific.-practice. сonf. in 2 volumes, vol. 2, Saransk, 2016 Feb 26–27]. Saransk, 2016. p. 309–314.
6. Ionin V. G., Shcheglova, T. L. Multivariate statistical evaluation of indicators of investment attractiveness of companies. Vestnik of NSUEM = Vestnik NGUJeU. 2010;1:148–155.
7. Mel’nik M. V. Innovations in accounting and analytical providing of development of commercial organizations. [Modern state and prospects of development of accounting, economic analysis and audit: Proceedings of the international. scientific.-pract. conf. Irkutsk, 2014 Apr 18]. Irkutsk: Publishing house BGUEP, 2014. p. 8–11.
8. Kovalev V. V., Kovalev Vit.V. Accounting and analysis: current trends. [The Development of the financial system in conditions of globalization: Materials of II international scientific-practical conference. Khujand, 2016 May 28]. Khujand: NOSIR, 2016. p. 5–17.
9. Kamordzhanova N. A. et al. Development of an integrated system of storage and accounting: methodology and practice: monograph. Moscow: Prospect Publ.; 2015. 192 p. (In Russ.).
10. Davenport T., Harris D. Analytics as a competitive advantage. The new science of winning. St. Petersburg: BestBusinessBooks Publ.; 2010. 256 p. (In Russ.).
11. Shcheglova T. L. Features of development of accounting and analytical systems of the organizations. [Problems of economic science and practice: A collection of scientific works; Novosib. State Univ. of Economics and management. Vol. 2]. Novosibirsk: NGUEU; 2016. p. 226–233. (In Russ.).
12. Shcheglova T. L., Ionin V. G. On the approach to the formation of the methodology of integrated accounting. [Current state and prospects of development of accounting, economic analysis and audit: Proceedings of the international. scientific.-pract. conf. Irkutsk, 2015 Apr 17]. Irkutsk: Publishing house BGUEP; 2015. p. 185–188. (In Russ.).
13. Serebryakova T. Yu. The methodology of the integrated accounting and control. Uchet. Analiz. Audit = Uchet. Analiz. Audit. 2016;1:31–39. (In Russ.).
14. Cyganova I. Yu. Strategic management accounting and analytical system: the structure and the need to create. Mezhdunarodnyi bukhgalterskii uchet = Mezhdunarodnyj buhgalterskij uchet. 2013;40:38–44. (In Russ.).
15. Kal’nickaya I. V. Integrated accounting and analytical system for the management of the organization. Mezhdunarodnyi bukhgalterskii uchet = Mezhdunarodnyj buhgalterskij uchet. 2014;22:2–13. (In Russ.).
16. Kaplan R.S, Norton D. P. Balanced scorecard. From strategy to action. Moscow: “Olymp–Business” Publ.; 2004. 320 p. (In Russ.).
17. Shcheglova T. L. Analyst and integrated accounting — stages of development in organizations. [Innovative potential of accounting and economic analysis: collection of scientific works. Materials of international scientific.-pract. conference]. Novosibirsk: NGUEU; 2014. p. 515–522. (In Russ.).
18. Shcheglova T. L., Ionin V. G. The Stages of formation of integrated record–company’s competitive advantages. [The current state and prospects of development of accounting, economic analysis and audit: Materials of vseros. scientific.-pract. conf., Irkutsk, 2012 Apr 22]. Irkutsk: Publishing house BGUEP; 2012. p. 16–20. (In Russ.).
19. Shcheglova T. L. Statistical education to form the worldview of integrated accounting. [The Traditions of Russian Statistics: I Open Russian statistical Congress, Proc. Int. Sci. Conf. Novosibirsk, 2015 Oct 20–22). Novosibirsk: NGUEU; 2016. p. 396–403. (In Russ.).
20. Seligmen B. Main currents of modern economic thought. Moscow: Progress Publ.; 1968. 600 p. (In Russ.).
Review
For citations:
Shcheglova T.L. New Russian Economic Accounting for the New Economy. The world of new economy. 2018;12(1):56-65. (In Russ.) https://doi.org/10.26794/2220-6469-2018-12-1-56-65
Views:
761
Email this article 