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Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia

Author

Listed:
  • E.V. Kuznetsova
  • I.N. Bogataya
  • N.N. Khakhonova
  • S.P. Katerinin

Abstract

This article deals with the issues, concerning methods of providing accounting and analytical support for the management of organizations with various patterns of ownership in Russia, related to national mentality and caused by the lack of uniform terminology, the need for a systematic approach to the formation and interaction of accounting, analytical and control subsystems, the influence of international practices in the context of harmonization of world economy. The ways of solving the problems have been identified. The original classification of the principles of the accounting and analytical support buildup for the organization man-agement has been compiled. We have analyzed the existing approaches and individual points of view to determine the content of this concept, and put forward our individual interpreta-tion. The authors explain the purpose of the effective functioning of the accounting and ana-lytical support of management and offer a system of fundamental principles of its organiza-tion. The main advantage of the authors' interpretation of accounting and analytical support is in the improvement of general methodology as well as creating the ground for developing techniques of record keeping, analysis and control on the basis of international experience, which ensures the continuity of the process of tactical and strategic decision making, well-timed adjustments of the development strategy of the organization in the long term, contrib-uting to the efficiency of administrative decisions taken by the management.

Suggested Citation

  • E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin, 2017. "Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 257-266.
  • Handle: RePEc:ers:journl:v:xx:y:2017:i:1:p:257-266
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    References listed on IDEAS

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    1. Andrey Nechaev & Oksana Antipina, 2016. "Analysis of the Impact of Taxation of Business Entities on the Innovative Development of the Country," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 71-83.
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    Cited by:

    1. Bondarenko V.A. & Voronov A.A. & Zimina A.A. & Penyugalova A.V., 2018. "Financial and Marketing Monitoring in Power Selling Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 806-813.
    2. repec:ers:journl:v:special_issue:y:2018:i:1:p:178-186 is not listed on IDEAS
    3. Ibrahim Elsiddig Ahmed, 2020. "The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector," IJFS, MDPI, vol. 8(2), pages 1-16, May.
    4. N.N. Khakhonova & T.A. Koltsova & L.F. Shilova & A.S. Kovalev, 2018. "Development of Internal Control Methodology by Using Statistical Methods of Variability Assessment of Material Flow Business Processes," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 178-186.
    5. Bespalko V.A.. & Peshkova I.G. & Shalimova V.U. & Filin D.V., 2018. "Marketing and Managerial Competitiveness in Modern Organizations," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 962-969.
    6. I.N. Bogataya & I.A. Kislaya & G.E. Krohicheva & M.A. Kuznetsova, 2019. "Intellectual Capital and Human Resources as Objects of Accounting and Control," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 2), pages 343-353.
    7. Olga Evgenyevna Kachkova & Maria Aramovna Vakhrushina & Irina Dmitriyevna Demina & Taisiya Ivanovna Krishtaleva & Marina Ilyinichna Sidorova & Elena Nikolaevna Dombrovskaya & Lyudmila Vasilyevna Klepi, 2018. "Developing the Accounting Concept in the Public Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 636-649.
    8. I.V. Alekseeva & E.M. Evstafyeva & Yu.A. Kruchanova & G.E. Krokhicheva, 2017. "Strategic Reporting Methodology and its Reliability Audit," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 333-341.
    9. repec:ers:journl:v:special_issue:y:2018:i:1:p:125-135 is not listed on IDEAS
    10. K.S. Surnina & A.A. Andrutskaya & E.I. Drobyshevskaya & A.A. Yanovskaya, 2017. "Analytical Monitoring of Entity's Cash Flows as a Guarantee of Financial Security of the Region," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 163-171.
    11. E.K. Karpunina & I.N. Yakunina & E.M. Konovalova & E.A. Titova, 2017. "Realization of Potential of Enterprise Structure Development as the Criterion of Ensuring the Object-differentiated Approach to Rendering the State Support: The Russian Federation," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 103-115.
    12. E.M. Evstafyeva & M.V Charaeva & G.E. Krokhicheva & A.V. Paleev, 2018. "Business Processes’ Reengineering in the Context of Increasing the Firm’s Value," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 125-135.

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    More about this item

    Keywords

    Accounting; accounting and analytical system; accounting subsystem; analytical and control subsystems; accounting methodology; accounting information; ana-lytical information; harmonization of the global economy;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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