IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxixy2016i2p153-160.html
   My bibliography  Save this article

Organizational and Methodological Approaches to Development of Accounting Policy for Formation of Integrated Accounting of Interrelated Agricultural Companies

Author

Listed:
  • N. N. Balashova
  • V. A. Melikhov
  • M.A. Ovchinnikov
  • E.M. Egorova
  • E.V. Tokareva

Abstract

The purpose of the article is to determine advantages and drawbacks of existing organizational and methodological approaches to development of accounting policy and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. For this purpose, the article uses methods of problem and comparative analysis, method of optimization, and methods of graphical presentation of information. The authors conduct comparative analysis of existing organizational and methodological approaches to development of accounting policy of enterprise and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. As a result of the research, the authors come to the conclusion that Russian and international approach to development of accounting policy differ from each other, but neither of these approaches is optimal for formation of integrated accounting of interrelated agricultural enterprises. The developed optimal approach to formation of integrated accounting allows unifying the process of development of accounting policy of enterprise and thus is the best for interrelated agricultural enterprises. This approach is oriented at consumers, due to which it is able not only to simplify the process of formation of corporate accounting of interrelated agricultural enterprises but to turn it into the factor of their competitiveness.

Suggested Citation

  • N. N. Balashova & V. A. Melikhov & M.A. Ovchinnikov & E.M. Egorova & E.V. Tokareva, 2016. "Organizational and Methodological Approaches to Development of Accounting Policy for Formation of Integrated Accounting of Interrelated Agricultural Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 153-160.
    • Handle: RePEc:ers:journl:v:xix:y:2016:i:2:p:153-160
    as

    Download full text from publisher

    File URL: http://www.ersj.eu/repec/ers/papers/16_2_p16.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Kun Tracy Wang & Dejia Li, 2016. "Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 661-682, November.
    2. Christopher W. Nobes & Christian Stadler, 2015. "The qualitative characteristics of financial information, and managers' accounting decisions: evidence from IFRS policy changes," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 572-601, August.
    3. Konstantinos Liapis & Eleftherios Thalassinos, 2013. "A Comparative Analysis for the Accounting Reporting of “Employee Benefits†between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 91-116.
    4. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
    5. Ovchinnikov, A. S. & Tseplyaev, A. N. & Balashova, N. N. & Šilerová, E. & Melikhov, V. A., 2014. "Monitoring of Integrated Accounts Rendering and Non-Financial Information Disclosure to Agricultural Holdings (on the Basis of the Volgograd Region)," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 6(4), pages 1-12, December.
    6. Eleftherios I. Thalassinos & Bozhana Venediktova & Daniela Staneva-Petkova & Vicky Zampeta, 2013. "Way of Banking Development Abroad: Branches or Subsidiaries," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 69-78.
    7. Anne Bean & Helen Irvine, 2015. "Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 602-619, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Inta Bruna & Kastytis Senkus & Rasa Subaciene & Ruta Sneidere, 2017. "Evaluation of Perception of Accountant`s Role at the Enterprise in Latvia and Lithuania," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 143-163.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bilgehan Tekin, 2021. "Modeling the Relation of Financial Integration-Economic Growth with GMM and QR Methods," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 32-47.
    2. Silviu Carstina & Marian Siminica & Daniel Circiumaru & Anca Bandoi, 2015. "Country Risk Decision-Maker in Applying the Yield Cash-Flow Estimate," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 1-79–89.
    3. Wesley Friske & Seth A. Hoelscher & Atanas Nik Nikolov, 2023. "The impact of voluntary sustainability reporting on firm value: Insights from signaling theory," Journal of the Academy of Marketing Science, Springer, vol. 51(2), pages 372-392, March.
    4. Tulus Suryanto, 2016. "Audit Delay and Its Implication for Fraudulent Financial Reporting: A Study of Companies Listed in the Indonesian Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 18-31.
    5. Nikolaos K. Kalogeridis & Evagelos Drimbetas & Marios E. Menexiadis, 2016. "The Effect of Internal, Industry and Macroeconomic Factors on Banking Profitability: Evidence from the Post 2000 Southern European Banking Sector," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4).
    6. Romilda Mazzotta & Giovanni Bronzetti & Stefania Veltri, 2020. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1900-1913, July.
    7. Besnik Fetai, 2015. "Financial Integration and Financial Development: Does Financial Integration Matter?," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 97-106.
    8. repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:512-523 is not listed on IDEAS
    9. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
    10. N. Eriotis & T. Kounadeas & K. Liapis & E. Poutos, 2019. "The Impact of IFRS Adoption by Greek Listed Companies on the Earnings Quality: An Empirical Investigation," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 9(3-4), pages 90-100.
    11. T.V. Shatkovskaya & N.G. Romanenko & Y.A. Naumenko & E.A. Parshina, 2017. "The Problem of Individualization of Legal Entities in Terms of Innovative Development of the Russian Federation and the European Union Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 162-171.
    12. John Chalikias, 2015. "Greek Economy: 1950 - 2014: The 30 Year Road Leading to the Greek Financial Crisis and the IMF-EU-ECB Bail-Out: Investments and Exports Are the Way Out," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 67-78.
    13. Yuxuan Li & Xin Miao & Dequan Zheng & Yanhong Tang, 2019. "Corporate Public Transparency on Financial Performance: The Moderating Role of Political Embeddedness," Sustainability, MDPI, vol. 11(19), pages 1-17, October.
    14. R.V. Shekhovtsov & S.N. Shchemlev, 2017. "State Investment Policy and Priorities of Macroeconomic Structure of Regional Economy Transformation," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 148-162.
    15. Nadine Székely & Jan vom Brocke, 2017. "What can we learn from corporate sustainability reporting? Deriving propositions for research and practice from over 9,500 corporate sustainability reports published between 1999 and 2015 using topic ," PLOS ONE, Public Library of Science, vol. 12(4), pages 1-27, April.
    16. Clementino, Ester & Perkins, Richard, 2020. "How do companies respond to environmental, social and governance (ESG) ratings? Evidence from Italy," LSE Research Online Documents on Economics 103046, London School of Economics and Political Science, LSE Library.
    17. Giorgia Miotto & Marc Polo López & Josep Rom Rodríguez, 2019. "Gender Equality and UN Sustainable Development Goals: Priorities and Correlations in the Top Business Schools’ Communication and Legitimation Strategies," Sustainability, MDPI, vol. 11(2), pages 1-18, January.
    18. Shu-Yun Du & Xiao-Chen Shao & Alfredo Jiménez & Jeoung Yul Lee, 2022. "Corporate Social Responsibility of Chinese Multinational Enterprises: A Review and Future Research Agenda," Sustainability, MDPI, vol. 14(23), pages 1-22, December.
    19. NUGRAHANI Tri Siwi & ARTANTO Dwi Ari, 2022. "Sustainability Reporting By Disclosing Economic, Social And Environmental Performance," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 17(2), pages 216-226, August.
    20. Olivier E. Malay, 2021. "How to Articulate Beyond GDP and Businesses’ Social and Environmental Indicators?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 155(1), pages 1-25, May.
    21. Irina Japparova & Ramona Rupeika-Apoga, 2017. "Banking Business Models of the Digital Future: The Case of Latvia," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 846-860.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xix:y:2016:i:2:p:153-160. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.