Standardization of Russian Management Accounting as a Condition for its Further Development
The subject of this article is the multitude of processes of management accounting standardization. Its goal is to justify the need for standardization of management accounting as an initial stage in the development of its institutional environment and working out ways to solve this problem.To achie...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2018-08-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/9 |
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| _version_ | 1849249299851902976 |
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| author | M. A. Vakhrushina |
| author_facet | M. A. Vakhrushina |
| author_sort | M. A. Vakhrushina |
| collection | DOAJ |
| description | The subject of this article is the multitude of processes of management accounting standardization. Its goal is to justify the need for standardization of management accounting as an initial stage in the development of its institutional environment and working out ways to solve this problem.To achieve this goal, the present article analyzes Russian and foreign scientific publications which are devoted to the problems of standardization of the accounting system, and critically assesses the current practice in the field of standardization of management accounting. In the process of research, the methods of logical and expert analysis were used.The article outlines the negative consequences of the lack of institutional regulation of management accounting inRussia— both for the further development of its theory and for practical advancement. The negative impact of the current situation on the educational process was especially noted.The urgent need for standardization of Russian management accounting as the first stage of the institution of its institutional regulation has been revealed. Particular attention is paid to possible directions of standardization of management accounting in the public sector, as well as the development of a professional standard «Managerial Accounting Specialist».The conclusion is made on the need to standardize management accounting at two levels — macroeconomic, which involves developing standards that take into account the specifics of different sectors of the economy, and at the level of microeconomics, which means the development of internal standards and regulations directly by business entities, taking into account the first-level standards. |
| format | Article |
| id | doaj-art-9c8cf68936414b8f97cd3adf2c343d14 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2018-08-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-9c8cf68936414b8f97cd3adf2c343d142025-08-20T03:57:37ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2018-08-0153728110.26794/2408-9303-2018-5-3-72-819Standardization of Russian Management Accounting as a Condition for its Further DevelopmentM. A. Vakhrushina0Financial UniversityThe subject of this article is the multitude of processes of management accounting standardization. Its goal is to justify the need for standardization of management accounting as an initial stage in the development of its institutional environment and working out ways to solve this problem.To achieve this goal, the present article analyzes Russian and foreign scientific publications which are devoted to the problems of standardization of the accounting system, and critically assesses the current practice in the field of standardization of management accounting. In the process of research, the methods of logical and expert analysis were used.The article outlines the negative consequences of the lack of institutional regulation of management accounting inRussia— both for the further development of its theory and for practical advancement. The negative impact of the current situation on the educational process was especially noted.The urgent need for standardization of Russian management accounting as the first stage of the institution of its institutional regulation has been revealed. Particular attention is paid to possible directions of standardization of management accounting in the public sector, as well as the development of a professional standard «Managerial Accounting Specialist».The conclusion is made on the need to standardize management accounting at two levels — macroeconomic, which involves developing standards that take into account the specifics of different sectors of the economy, and at the level of microeconomics, which means the development of internal standards and regulations directly by business entities, taking into account the first-level standards.https://accounting.fa.ru/jour/article/view/9institutional regulation of accountingmanagement accountingstandardizationsector of public administrationprofessional standardmanagerial accounting specialist |
| spellingShingle | M. A. Vakhrushina Standardization of Russian Management Accounting as a Condition for its Further Development Учёт. Анализ. Аудит institutional regulation of accounting management accounting standardization sector of public administration professional standard managerial accounting specialist |
| title | Standardization of Russian Management Accounting as a Condition for its Further Development |
| title_full | Standardization of Russian Management Accounting as a Condition for its Further Development |
| title_fullStr | Standardization of Russian Management Accounting as a Condition for its Further Development |
| title_full_unstemmed | Standardization of Russian Management Accounting as a Condition for its Further Development |
| title_short | Standardization of Russian Management Accounting as a Condition for its Further Development |
| title_sort | standardization of russian management accounting as a condition for its further development |
| topic | institutional regulation of accounting management accounting standardization sector of public administration professional standard managerial accounting specialist |
| url | https://accounting.fa.ru/jour/article/view/9 |
| work_keys_str_mv | AT mavakhrushina standardizationofrussianmanagementaccountingasaconditionforitsfurtherdevelopment |