25 research outputs found
DEFINING THE SUBJECT AND OBJECTS OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF ACCOUNTING THEORY DEVELOPMENT
No full textThe current stage of management accounting development is characterized by the lack of balance between its theory and practical applications. One of the key features of this process is that management accounting theory along with its development in the context of the accounting theory and related science is not researched deep enough. The purpose of the article is to define the subject of the management accounting and its objects through the development of accounting theory. In the study the following research methods were used: analysis, synthesis, induction, deduction, comparison, generalization, and a system approach. The author studies the evolution of capital as a subject of accounting theory, considers a modern approach to capital as an object of integratedreporting, defines the subject of management accounting. The article proves that management accounting is a research direction of accounting theory as a science of higher level, provides the classification of management accounting objects based on the forms of capital and the way they are related to the state and changes in capital. This classification can be used to make charts of accounts for management accounting, based on the forms and transformations of capital in the system of double-entry or triple-entry bookkeeping
Теория учета: современные проблемы и структурно-логическаямодель развития
No full textIntroduction, Purpose. The current stage of development in accounting is characterized by the methodological fragmentation of accounting theory, poor link between accounting theory and the development of social sciences, inability of accounting to cope with challenges of modern economy. These may be a reason for denial of scientific foundations of accounting theory. The purpose of the article is to provide a systematic analysis of the contemporary academic papers devoted to the problems of the development of accounting theory and methodology of accounting in order to formulate a structural-logical model for the development of a level of particular theoretical schemes of accounting. Methods. In the study the author applied the following research methods: analysis, synthesis, induction, deduction, comparison, generalization, and a systems approach. Results. The article provides the results of analysis and systemization of modern problems in accounting theory. The author considers the transformation peculiarities of methodology of accounting as a social and applied science, makes a proposal about how to organize research in the field of accounting theory in accordance with the Academician V. Stepin concept of scientific knowledge organization and formulates a structural-logical model of development of accounting theory concepts as a level of particular theoretical schemes. Discussions. There is a need for a further scientific discussion of ideas about the types of accounting as particular theoretical schemes based, on the one hand, on accounting theory, and on judgments and postulates taken from related fields of social sciences, on the other hand
The Concept of Information Asymmetry as a Theoretical Substantiation of the Phenomenon of Public Non-Financial Reporting
No full textThe global trend of widespread of public non-financial reporting makes the researchers face the task of finding its scientific basis. A unified theoretical and methodological basis of the concept of public non-financial reporting can be able to form the system of categories, laws, postulates and allow to implement effectively the processes of norm-setting, standardization and harmonization of public non-financial reporting with financial reporting. The purpose of the article is to provide the rationale for the choice of concept of information asymmetry as a fundamental theoretical basis to justify the phenomenon of public non-financial reporting. In the study the author applied the following research methods: analysis, synthesis, induction, deduction, comparison, generalization, and a systems approach. The article provides the results of analysis of extension of public non-financial reporting and identification of the problems of its application in Russian firms. The author systematizes the theoretical concepts be able to explain a phenomenon of public non-financial reporting: concept of sustainable development, the stakeholder theory, the doctrine of fair contracts. The author also demonstrates that the concept of information asymmetry is unifying for all of them and can be used to explain the voluntary adoption of obligations for additional disclosure of non-financial measurers by business. There is a need for a further scientific discussion of ideas about the implementation of public non-financial reporting as a prescriptive institutional or voluntary signaling mechanism, problem of its standardization, the counteract unfair usage of non-financial reporting to strengthen the negative effects of information asymmetry and the reallocation of market goods
Industrial Policy: Barriers and Limitations for Innovation Activity Growth of Enterprises in the Conditions of Multi-dimensional Economy of Siberia
No full textПромышленная политика должна обеспечивать достижение стратегической
конкурентоспособности отраслей и регионов, а также их сбалансированный рост. Для оценки
направлений промышленной политики в статье проведен анализ статистических показателей
промышленности России и Красноярского края.
Соотношение технологического импорта и экспорта показывает, что российская
и региональная экономики относятся к экономикам догоняющего типа. Анализ
распространенности технологических укладов иллюстрирует многоукладность российской
и одноукдадность региональной экономики, которая основана на нефтедобыче и цветной
металлургии. Это подтверждает гипотезу о специфическом механизме экономического
развития, известном как «голландская болезнь». В работе доказано, что это обусловлено
наследованием типа экономического развития советского периода.
Анализ индикаторов инновационной активности предприятий различных технологических
укладов показал рост инновационной активности в развивающемся пятом технологическом
укладе и закрепление за предприятиями остальных технологических укладов роли
производителей традиционной продукции. Выявлено отставание предприятий Сибири по
уровню инновационной активности от российского и мирового уровня.
В завершении определены приоритеты промышленной политики. Они состоят в поддержке
инновационной активности предприятий пятого технологического уклада, а также в
стимулировании производителей предыдущих технологических укладов к разработке
собственных технологий и сокращению технологического импортаIndustrial policy should provide the achievement of strategic competitiveness of branches and regions,
as well as their balanced growth. In the study we analyze statistical indicators in Russia and the
Krasnoyarsk krai to estimate the direction of industrial policy.
The ratio of technological imports and exports show that the Russian and regional economy are
catching-up economies. Analysis of the prevalence of technological structures illustrates that
Russian economy is multi-dimensional. Regional economy is mono-dimensional, which is based on
oil production and non-ferrous metallurgy. This supports the hypothesis of a specific mechanism of
economic development, known as the “Dutch disease”. We proved that this mechanism is due to the
inheritance of the type of economic development of the Soviet period.
Analysis of indicators of innovation activity of enterprises of different technological structures showed
growth of innovative activity in the developing fifth technological structure and the consolidation
of the other technological structures companies the role of producers of traditional products. We
revealed that innovative activity of Siberian enterprises is lower than innovative activity of Russian
and world-known companies.
In conclusion we proposed the priorities of industrial policy. They consist in supporting innovation
activity of the fifth technological structure enterprises, as well as stimulating the producers of previous
technological structures to develop their own technologies and reduce the import proces
Industrial Policy: Barriers and Limitations for Innovation Activity Growth of Enterprises in the Conditions of Multi-dimensional Economy of Siberia
No full textПромышленная политика должна обеспечивать достижение стратегической
конкурентоспособности отраслей и регионов, а также их сбалансированный рост. Для оценки
направлений промышленной политики в статье проведен анализ статистических показателей
промышленности России и Красноярского края.
Соотношение технологического импорта и экспорта показывает, что российская
и региональная экономики относятся к экономикам догоняющего типа. Анализ
распространенности технологических укладов иллюстрирует многоукладность российской
и одноукдадность региональной экономики, которая основана на нефтедобыче и цветной
металлургии. Это подтверждает гипотезу о специфическом механизме экономического
развития, известном как «голландская болезнь». В работе доказано, что это обусловлено
наследованием типа экономического развития советского периода.
Анализ индикаторов инновационной активности предприятий различных технологических
укладов показал рост инновационной активности в развивающемся пятом технологическом
укладе и закрепление за предприятиями остальных технологических укладов роли
производителей традиционной продукции. Выявлено отставание предприятий Сибири по
уровню инновационной активности от российского и мирового уровня.
В завершении определены приоритеты промышленной политики. Они состоят в поддержке
инновационной активности предприятий пятого технологического уклада, а также в
стимулировании производителей предыдущих технологических укладов к разработке
собственных технологий и сокращению технологического импортаIndustrial policy should provide the achievement of strategic competitiveness of branches and regions,
as well as their balanced growth. In the study we analyze statistical indicators in Russia and the
Krasnoyarsk krai to estimate the direction of industrial policy.
The ratio of technological imports and exports show that the Russian and regional economy are
catching-up economies. Analysis of the prevalence of technological structures illustrates that
Russian economy is multi-dimensional. Regional economy is mono-dimensional, which is based on
oil production and non-ferrous metallurgy. This supports the hypothesis of a specific mechanism of
economic development, known as the “Dutch disease”. We proved that this mechanism is due to the
inheritance of the type of economic development of the Soviet period.
Analysis of indicators of innovation activity of enterprises of different technological structures showed
growth of innovative activity in the developing fifth technological structure and the consolidation
of the other technological structures companies the role of producers of traditional products. We
revealed that innovative activity of Siberian enterprises is lower than innovative activity of Russian
and world-known companies.
In conclusion we proposed the priorities of industrial policy. They consist in supporting innovation
activity of the fifth technological structure enterprises, as well as stimulating the producers of previous
technological structures to develop their own technologies and reduce the import proces
Trust, civic engagement and social cohesion in technology transfer in Russia and Ukraine
No full textThe promotion of knowledge and technology transfer between universities and business is an important topic in the contemporary policy and literature. However, what has been largely neglected so far is the importance of trust and social capital for the latter. Based on a unique data set from a survey of Russian and Ukrainian researchers, we analyse the influence of social capital on the willingness of researchers to engage in industrial collaboration and the channels they use.</p
Creating an effective system of education to prepare future human resources within the context provided by the global shift toward a “green economy”
No full textThis article explores the major aspects of putting together effective national systems of education oriented toward providing academic instruction to the population and preparing future human resources for work within the economy in specific alignment with the concept of environmental responsibility (or that of “green economy”). The major conclusions drawn by the authors are: • this period in the development of modern civilization, characterized by our aggressive and wasteful exploitation of the Earth’s natural resources, nearing its end, the major condition for our civilization to be able to physically go on is the shift to a “green economy”, a new global concept that implies being oriented toward ensuring social equality and the availability of resources and education on the basis that our anthropogenic and technogenic impact on the environment will not be aggressive; • national education and human resource preparation systems serve as a strategic basis that determines the specificity of national social-economic development. They ought to be transformed and enhanced, while working to forestall whatever catastrophic scenarios for the development of society and the economy there may be; • the global shift from resource-wasting to resource-effective development, predicated on knowledge and its creative utilization, will be possible via the harmonization of national systems of education and their transformation, involving a shift in the focus of learning from anthropocentrism to biocentrism and ecocentrism. © 2016 The Author(s)
Approaches to the Impact Evaluation of Territorial Management Mechanisms on the Change of Asymmetry in Socio-Economic Development, Life Quality and Economic Security in the Resource Regions of the Country
No full text
