Subject. This article discusses the issues of choosing a research area, developing and submitting dissertations for defense for Master's, Candidate's and Doctor's degrees, identifying problems and research topics. Objectives. The article aims to identify problematic issues of professional training of Masters and applicants for academic degrees in the research area of Accounting, Economic Analysis and Audit, which help determine professional competencies in the context of digitalization of the economy. Methods. For the study, I used analysis, comparison, logic, induction, and deduction. Results. The article substantiates the original opinion that the change in the official name of the scientific specialty 08.00.12 – Accounting, Statistics is not a reason for abandoning the accounting topic in economics. It offers relevant areas of research in Doctor's, Candidate's and Master's theses, helping to form new professional competencies. Conclusions and Relevance. The subjects of dissertations on accounting, analysis and audit should focus on modern information systems and processes, instrumental methods of economics, problems of financial management and control. The results of the study can be used by specialists in accounting professions at enterprises, institutions and organizations, undergraduates, graduate students, teachers, heads of scientific departments of universities and faculties.
{"title":"New professional competencies in the context of digitalization: Research of specialists in the field of accounting, analysis and audit","authors":"Vitalii B. Ivashkevich","doi":"10.24891/ia.25.3.244","DOIUrl":"https://doi.org/10.24891/ia.25.3.244","url":null,"abstract":"Subject. This article discusses the issues of choosing a research area, developing and submitting dissertations for defense for Master's, Candidate's and Doctor's degrees, identifying problems and research topics.\u0000Objectives. The article aims to identify problematic issues of professional training of Masters and applicants for academic degrees in the research area of Accounting, Economic Analysis and Audit, which help determine professional competencies in the context of digitalization of the economy.\u0000Methods. For the study, I used analysis, comparison, logic, induction, and deduction.\u0000Results. The article substantiates the original opinion that the change in the official name of the scientific specialty 08.00.12 – Accounting, Statistics is not a reason for abandoning the accounting topic in economics. It offers relevant areas of research in Doctor's, Candidate's and Master's theses, helping to form new professional competencies.\u0000Conclusions and Relevance. The subjects of dissertations on accounting, analysis and audit should focus on modern information systems and processes, instrumental methods of economics, problems of financial management and control. The results of the study can be used by specialists in accounting professions at enterprises, institutions and organizations, undergraduates, graduate students, teachers, heads of scientific departments of universities and faculties.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85843562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article examines the problem of identifying the financial result on the Goods Inventory account. For the first time, the procedure for determining the financial result on the Goods Inventory account was described by Luca Pacioli in the twenty-seventh chapter of his Treatise on the Accounts and Records (Particularis de Computis et Scripturis) in 1494. It raises many questions. Objectives. The article aims to reconstruct the procedure for identifying the financial result on the account Goods Inventory on the basis of medieval treatises on accounting. It also aims to prove that medieval treatises on accounting published after the publication of Luca Pacioli's Treatise on the Accounts and Records are of independent scientific value. Methods. For the study, I used combinations of analysis and synthesis, induction and deduction, and historical and logical research methods. Results. Based on the study of the works of medieval authors, the article reconstructs the procedure for determining the financial result on the account Goods Inventory and proves that medieval works on accounting, published before the end of the 16th century, had independent scientific significance. Relevance. The results obtained can be applied to explain the nature of the financial result, and when defining the financial result and developing an accounting methodology for identifying it.
主题。本文探讨了存货账户财务结果的识别问题。Luca Pacioli在1494年的《帐目与记录专论》(Treatise on the Accounts and Records, particaris de Computis et Scripturis)的第二十七章中首次描述了确定货物库存账户财务结果的程序。它提出了许多问题。本文在借鉴中世纪会计论著的基础上，重构了存货会计核算中财务结果的识别程序。本文还旨在证明Luca Pacioli的《论文集》(Treatise on the Accounts and Records)出版后出版的中世纪会计专著具有独立的科学价值。在研究中，我采用了分析与综合、归纳与演绎、历史与逻辑相结合的研究方法。本文在研究中世纪作者著作的基础上，重构了《货物盘存》会计核算结果的确定程序，并论证了16世纪末以前出版的中世纪会计著作具有独立的科学意义和相关性。所获得的结果可以用于解释财务结果的性质，并在定义财务结果和开发识别它的会计方法时使用。
{"title":"Calculating the financial result on the Goods Inventory account: The historical and methodological aspect. Part 2","authors":"S. Kolchugin","doi":"10.24891/ia.25.3.336","DOIUrl":"https://doi.org/10.24891/ia.25.3.336","url":null,"abstract":"Subject. This article examines the problem of identifying the financial result on the Goods Inventory account. For the first time, the procedure for determining the financial result on the Goods Inventory account was described by Luca Pacioli in the twenty-seventh chapter of his Treatise on the Accounts and Records (Particularis de Computis et Scripturis) in 1494. It raises many questions.\u0000Objectives. The article aims to reconstruct the procedure for identifying the financial result on the account Goods Inventory on the basis of medieval treatises on accounting. It also aims to prove that medieval treatises on accounting published after the publication of Luca Pacioli's Treatise on the Accounts and Records are of independent scientific value.\u0000Methods. For the study, I used combinations of analysis and synthesis, induction and deduction, and historical and logical research methods.\u0000Results. Based on the study of the works of medieval authors, the article reconstructs the procedure for determining the financial result on the account Goods Inventory and proves that medieval works on accounting, published before the end of the 16th century, had independent scientific significance.\u0000Relevance. The results obtained can be applied to explain the nature of the financial result, and when defining the financial result and developing an accounting methodology for identifying it.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89100815","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article deals with the issues related to the organization of government support for agriculture, which are the main ones in solving the problems of improving the efficiency of agricultural production and enhancing the competitiveness of domestic products. Objectives. The article aims to explore the basic prerequisites and sectoral features of agriculture, justifying the need to provide government assistance to this area of the national economy, and substantiate the author-developed definitions of this assistance. Methods. For the study, we used observation, comparison, systematization, and data generalization. Results. The article substantiates the prerequisites and reasons that determine the absolute advantage of agriculture in the distribution of government assistance in comparison with other industries. It systematizes the types of government assistance, gives the author-developed formulations of the main tasks of State regulation of agriculture and specifies the list of forms of government assistance. It also develops theoretical provisions that clarify the essence and economic content of government assistance in the accounting system, based on the peculiarities of agriculture and modern requirements for information support for the control and management of government assistance in agricultural organizations. Relevance. The results of the study can be applied both in the theory and practice of accounting, analysis and control of government assistance in agricultural organizations.
{"title":"National assistance to agricultural production as an object of accounting: The essence and principles of organization","authors":"G. Klychova, Regina I. Nurieva","doi":"10.24891/ia.25.3.282","DOIUrl":"https://doi.org/10.24891/ia.25.3.282","url":null,"abstract":"Subject. This article deals with the issues related to the organization of government support for agriculture, which are the main ones in solving the problems of improving the efficiency of agricultural production and enhancing the competitiveness of domestic products.\u0000Objectives. The article aims to explore the basic prerequisites and sectoral features of agriculture, justifying the need to provide government assistance to this area of the national economy, and substantiate the author-developed definitions of this assistance.\u0000Methods. For the study, we used observation, comparison, systematization, and data generalization.\u0000Results. The article substantiates the prerequisites and reasons that determine the absolute advantage of agriculture in the distribution of government assistance in comparison with other industries. It systematizes the types of government assistance, gives the author-developed formulations of the main tasks of State regulation of agriculture and specifies the list of forms of government assistance. It also develops theoretical provisions that clarify the essence and economic content of government assistance in the accounting system, based on the peculiarities of agriculture and modern requirements for information support for the control and management of government assistance in agricultural organizations.\u0000Relevance. The results of the study can be applied both in the theory and practice of accounting, analysis and control of government assistance in agricultural organizations.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87699716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the topical problematic issues of the methodological foundations of accounting, the importance of the accounting profession, and the application of IT-technologies in the accounting sphere. Objectives. The article aims to outline the main areas of development of accounting in the digital economy. Methods. For the study, we used the methods of analysis, systematization, comparison, and generalization. Results. The article recommends to consider areas of development of accounting in the digital economy, namely, legal and regulatory, competency-based, theoretical, and the area of digitalization of accounting using IT-technologies (the applied one). It offers an original perspective of changing accounting within each area, as well as a variant of accounting records for digital financial assets (tokens). Conclusions and Relevance. Based on the study, the article concludes about the increasingly larger role of information technologies in professional accounting activities. The processes of digitalization keep up to date the discussion about the importance of the accounting profession in the digital society, the development of types and objects of accounting, and the need to rethink and revise the content of legal and regulatory acts in the field of accounting. The results obtained can be useful for further research and discussion in the scientific community, to practitioners (accountants, managers) and other interested users to review the prospects of accounting.
{"title":"Accounting: Areas for development in the digital economy. Part 2","authors":"E. Kopylova, Tat'yana I. Kopylova","doi":"10.24891/ia.25.3.260","DOIUrl":"https://doi.org/10.24891/ia.25.3.260","url":null,"abstract":"Subject. This article discusses the topical problematic issues of the methodological foundations of accounting, the importance of the accounting profession, and the application of IT-technologies in the accounting sphere.\u0000Objectives. The article aims to outline the main areas of development of accounting in the digital economy.\u0000Methods. For the study, we used the methods of analysis, systematization, comparison, and generalization.\u0000Results. The article recommends to consider areas of development of accounting in the digital economy, namely, legal and regulatory, competency-based, theoretical, and the area of digitalization of accounting using IT-technologies (the applied one). It offers an original perspective of changing accounting within each area, as well as a variant of accounting records for digital financial assets (tokens).\u0000Conclusions and Relevance. Based on the study, the article concludes about the increasingly larger role of information technologies in professional accounting activities. The processes of digitalization keep up to date the discussion about the importance of the accounting profession in the digital society, the development of types and objects of accounting, and the need to rethink and revise the content of legal and regulatory acts in the field of accounting. The results obtained can be useful for further research and discussion in the scientific community, to practitioners (accountants, managers) and other interested users to review the prospects of accounting.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"2006 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89508261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article explores the historical aspects of the formation of financial reporting, its formation at the present stage and development in the context of digitalization of the economy based on the use of modern information technologies. Objectives. The article aims to study the evolution and current trends in the development of financial accounting and reporting, identify and solve the problems of presentation and disclosure of information in reporting by economic entities, and identify new areas for improving the format of reports. Methods. For the study, we used observation, comparison, generalization, and interpretation. Results. Based on the study of promising areas for the development of financial accounting and reporting related to the emergence of new technologies and digital services, the article offers a 3D model of financial reporting. It is an updated version of the XBRL report format, with additional detailing of information and the application of source accounting documents confirming each accounting event. Conclusions and Relevance. Currently, the digitalization of the economy, the reform of the accounting and reporting system, the change in user requests have an impact on the structure and content of the financial reporting system. The article substantiates the position that it is advisable to apply a 3D model of financial statements, which can help present information about the activities of an economic entity in a more detailed and visual form.
{"title":"Evolution of financial reporting under the influence of digitalization","authors":"L. Kulikova, R. Z. Mukhametzyanov","doi":"10.24891/ia.25.2.180","DOIUrl":"https://doi.org/10.24891/ia.25.2.180","url":null,"abstract":"Subject. This article explores the historical aspects of the formation of financial reporting, its formation at the present stage and development in the context of digitalization of the economy based on the use of modern information technologies.\u0000Objectives. The article aims to study the evolution and current trends in the development of financial accounting and reporting, identify and solve the problems of presentation and disclosure of information in reporting by economic entities, and identify new areas for improving the format of reports.\u0000Methods. For the study, we used observation, comparison, generalization, and interpretation.\u0000Results. Based on the study of promising areas for the development of financial accounting and reporting related to the emergence of new technologies and digital services, the article offers a 3D model of financial reporting. It is an updated version of the XBRL report format, with additional detailing of information and the application of source accounting documents confirming each accounting event.\u0000Conclusions and Relevance. Currently, the digitalization of the economy, the reform of the accounting and reporting system, the change in user requests have an impact on the structure and content of the financial reporting system. The article substantiates the position that it is advisable to apply a 3D model of financial statements, which can help present information about the activities of an economic entity in a more detailed and visual form.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89083580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article focuses on the design of management reporting forms including information on the formation and use of sources of investment financing for the phases of the investment project of an agricultural organization. Objectives. The article aims to offer information support to manage investment in fixed assets of agricultural organizations, taking into account the identified problems. Methods. For the study, we used a systems approach, and the methods of comparison, systematization, and data generalization. Results. The article offers author-developed forms of management reporting on financing by investment project phase that disclose information about the planned and actual receipt of funds and provide operational numerical data on the volume and sources of financing of each particular phase of the investment project. Conclusions and Relevance. The implementation of the proposed recommendations on information support for investment activities will help the agricultural organization's management make a final decision taking into account possible financial risks and promptly monitor changes in the volume of financing for each particular investment phase of the project. The conceptual provisions of the study can be applied in the development of provisions, methods and procedures for management accounting for agricultural organizations.
{"title":"Formation of management reporting on long-term asset investment","authors":"G. Klychova, Kseniya A. Parfenova","doi":"10.24891/ia.25.2.163","DOIUrl":"https://doi.org/10.24891/ia.25.2.163","url":null,"abstract":"Subject. This article focuses on the design of management reporting forms including information on the formation and use of sources of investment financing for the phases of the investment project of an agricultural organization.\u0000Objectives. The article aims to offer information support to manage investment in fixed assets of agricultural organizations, taking into account the identified problems.\u0000Methods. For the study, we used a systems approach, and the methods of comparison, systematization, and data generalization.\u0000Results. The article offers author-developed forms of management reporting on financing by investment project phase that disclose information about the planned and actual receipt of funds and provide operational numerical data on the volume and sources of financing of each particular phase of the investment project.\u0000Conclusions and Relevance. The implementation of the proposed recommendations on information support for investment activities will help the agricultural organization's management make a final decision taking into account possible financial risks and promptly monitor changes in the volume of financing for each particular investment phase of the project. The conceptual provisions of the study can be applied in the development of provisions, methods and procedures for management accounting for agricultural organizations.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"54 3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86961849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the need to create multi-level models of personnel fraud, their structure and peculiarities of formation in the context of the rapid growth of digital technologies in the processing of economic information. Objectives. The article aims to present an original approach to determining the structure of typical models of personnel fraud, including the main elements of such models and correlations between them. The article also aims to determine the features of digital footprints of illegal activities of personnel and justify the need to use digital technologies to develop such models. Methods. For the study, I used the methods of comparative analysis, systematization, induction, and deduction. Results. The article presents approaches to the formation of multi-level typical models of personnel fraud and provides the main elements of such models and correlations between them. The article gives an example of how it is possible to detect traces of some methods of personnel fraud based on the use of economic information, and describes the main forms of digital trails of illegal activities. Conclusions and Relevance. The formulated methodological approaches can help scientifically develop typical multi-level models of personnel fraud using digital technologies. They can also serve as a basis for scientific discussion and, on this basis, contribute to further scientific research in the field of forensic diagnostics of personnel fraud. The forensic traces of personnel fraud detected by means of diagnostics using standard models will make it possible to effectively identify and disclose this type of illegal activity.
{"title":"Forensic indicia of staff fraud and the detection methods","authors":"Vladimir A. Timchenko","doi":"10.24891/ia.25.2.198","DOIUrl":"https://doi.org/10.24891/ia.25.2.198","url":null,"abstract":"Subject. This article discusses the need to create multi-level models of personnel fraud, their structure and peculiarities of formation in the context of the rapid growth of digital technologies in the processing of economic information.\u0000Objectives. The article aims to present an original approach to determining the structure of typical models of personnel fraud, including the main elements of such models and correlations between them. The article also aims to determine the features of digital footprints of illegal activities of personnel and justify the need to use digital technologies to develop such models.\u0000Methods. For the study, I used the methods of comparative analysis, systematization, induction, and deduction.\u0000Results. The article presents approaches to the formation of multi-level typical models of personnel fraud and provides the main elements of such models and correlations between them. The article gives an example of how it is possible to detect traces of some methods of personnel fraud based on the use of economic information, and describes the main forms of digital trails of illegal activities.\u0000Conclusions and Relevance. The formulated methodological approaches can help scientifically develop typical multi-level models of personnel fraud using digital technologies. They can also serve as a basis for scientific discussion and, on this basis, contribute to further scientific research in the field of forensic diagnostics of personnel fraud. The forensic traces of personnel fraud detected by means of diagnostics using standard models will make it possible to effectively identify and disclose this type of illegal activity.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87041111","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the topical problematic issues of the methodological foundations of accounting, the importance of the accounting profession, and the application of IT-technologies in the accounting sphere. Objectives. The article aims to outline the main areas of development of accounting in the digital economy. Methods. For the study, we used the methods of analysis, systematization, comparison, and generalization. Results. The article recommends to consider areas of development of accounting in the digital economy, namely, legal and regulatory, competency-based, theoretical, and the area of digitalization of accounting using IT-technologies (the applied one). It offers an original perspective of changing accounting within each area, as well as a variant of accounting records for digital financial assets (tokens). Conclusions and Relevance. Based on the study, the article concludes about the increasingly larger role of information technologies in professional accounting activities. The processes of digitalization keep up to date the discussion about the importance of the accounting profession in the digital society, the development of types and objects of accounting, and the need to rethink and revise the content of legal and regulatory acts in the field of accounting. The results obtained can be useful for further research and discussion in the scientific community, to practitioners (accountants, managers) and other interested users to review the prospects of accounting.
{"title":"Accounting: Areas for development in the digital economy. Part 1","authors":"E. Kopylova, Tat'yana I. Kopylova","doi":"10.24891/ia.25.2.143","DOIUrl":"https://doi.org/10.24891/ia.25.2.143","url":null,"abstract":"Subject. This article discusses the topical problematic issues of the methodological foundations of accounting, the importance of the accounting profession, and the application of IT-technologies in the accounting sphere.\u0000Objectives. The article aims to outline the main areas of development of accounting in the digital economy.\u0000Methods. For the study, we used the methods of analysis, systematization, comparison, and generalization.\u0000Results. The article recommends to consider areas of development of accounting in the digital economy, namely, legal and regulatory, competency-based, theoretical, and the area of digitalization of accounting using IT-technologies (the applied one). It offers an original perspective of changing accounting within each area, as well as a variant of accounting records for digital financial assets (tokens).\u0000Conclusions and Relevance. Based on the study, the article concludes about the increasingly larger role of information technologies in professional accounting activities. The processes of digitalization keep up to date the discussion about the importance of the accounting profession in the digital society, the development of types and objects of accounting, and the need to rethink and revise the content of legal and regulatory acts in the field of accounting. The results obtained can be useful for further research and discussion in the scientific community, to practitioners (accountants, managers) and other interested users to review the prospects of accounting.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"154 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79685400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article examines the problem of identifying the financial result on the Goods Inventory account. For the first time, the procedure for determining the financial result on the Goods Inventory account was described by Luca Pacioli in the twenty-seventh chapter of his Treatise on the Accounts and Records (Particularis de Computis et Scripturis) in 1494. It raises many questions. Objectives. The article aims to reconstruct the procedure for identifying the financial result on the account Goods Inventory on the basis of medieval treatises on accounting. It also aims to prove that medieval treatises on accounting published after the publication of Luca Pacioli's Treatise on the Accounts and Records are of independent scientific value. Methods. For the study, I used combinations of analysis and synthesis, induction and deduction, and historical and logical research methods. Results. Based on the study of the works of medieval authors, the article reconstructs the procedure for determining the financial result on the account Goods Inventory and proves that medieval works on accounting, published before the end of the 16th century, had independent scientific significance. Relevance. The results obtained can be applied to explain the nature of the financial result, and when defining the financial result and developing an accounting methodology for identifying it.
主题。本文探讨了存货账户财务结果的识别问题。Luca Pacioli在1494年的《帐目与记录专论》(Treatise on the Accounts and Records, particaris de Computis et Scripturis)的第二十七章中首次描述了确定货物库存账户财务结果的程序。它提出了许多问题。本文在借鉴中世纪会计论著的基础上，重构了存货会计核算中财务结果的识别程序。本文还旨在证明Luca Pacioli的《论文集》(Treatise on the Accounts and Records)出版后出版的中世纪会计专著具有独立的科学价值。在研究中，我采用了分析与综合、归纳与演绎、历史与逻辑相结合的研究方法。本文在研究中世纪作者著作的基础上，重构了《货物盘存》会计核算结果的确定程序，并论证了16世纪末以前出版的中世纪会计著作具有独立的科学意义和相关性。所获得的结果可以用于解释财务结果的性质，并在定义财务结果和开发识别它的会计方法时使用。
{"title":"Calculating the financial result on the Goods Inventory account: The historical and methodological aspect. Part 1","authors":"S. Kolchugin","doi":"10.24891/ia.25.2.213","DOIUrl":"https://doi.org/10.24891/ia.25.2.213","url":null,"abstract":"Subject. This article examines the problem of identifying the financial result on the Goods Inventory account. For the first time, the procedure for determining the financial result on the Goods Inventory account was described by Luca Pacioli in the twenty-seventh chapter of his Treatise on the Accounts and Records (Particularis de Computis et Scripturis) in 1494. It raises many questions.\u0000Objectives. The article aims to reconstruct the procedure for identifying the financial result on the account Goods Inventory on the basis of medieval treatises on accounting. It also aims to prove that medieval treatises on accounting published after the publication of Luca Pacioli's Treatise on the Accounts and Records are of independent scientific value.\u0000Methods. For the study, I used combinations of analysis and synthesis, induction and deduction, and historical and logical research methods.\u0000Results. Based on the study of the works of medieval authors, the article reconstructs the procedure for determining the financial result on the account Goods Inventory and proves that medieval works on accounting, published before the end of the 16th century, had independent scientific significance.\u0000Relevance. The results obtained can be applied to explain the nature of the financial result, and when defining the financial result and developing an accounting methodology for identifying it.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87443313","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the formation of the content of professional competencies of accountants and the main aspects of the transformation of the accounting profession in the conditions of Industry 4.0, namely educational, methodological, and technological. Objectives. The article aims to assess the possibilities of forming professional competencies of students in educational programmes of higher education of accounting and analytical orientation, taking into account the trends in the digital development of the country's economy. The article also aims to substantiate the need to adapt educational programmes of an accounting orientation to the requirements of the digital economy. Methods. For the study, I used the methods of information gathering, analysis and synthesis, and modeling in practice. Results. Based on a review of modern research in the field of training accountants in higher educational institutions of Russia and English-speaking countries, taking into account the trends in the digital development of society, the article identifies the risks and advantages of the accounting profession prospects in the context of the mass adoption of information technologies in the country's economy. The article also defines the directions of transformation of the accounting profession in Industry 4.0 and the possibility of orienting the content of professional tasks to the formation of digital competencies. Conclusions and Relevance. It is necessary to adapt the educational programmes for the training of accountants in higher education institutions to the requirements of the digital economy in order to bring their content closer to the interests of employers. Employers will be able to get graduates who have both profession competencies and a complex of digital knowledge, skills and abilities. The results of the study can be used to develop an approach to integrating the necessary digital knowledge, skills and abilities into the content of the tasks of professional activity, work programmes of disciplines, etc.
{"title":"Accountant competence building in the digital economy environment","authors":"E. Itygilova","doi":"10.24891/ia.25.2.124","DOIUrl":"https://doi.org/10.24891/ia.25.2.124","url":null,"abstract":"Subject. This article discusses the formation of the content of professional competencies of accountants and the main aspects of the transformation of the accounting profession in the conditions of Industry 4.0, namely educational, methodological, and technological.\u0000Objectives. The article aims to assess the possibilities of forming professional competencies of students in educational programmes of higher education of accounting and analytical orientation, taking into account the trends in the digital development of the country's economy. The article also aims to substantiate the need to adapt educational programmes of an accounting orientation to the requirements of the digital economy.\u0000Methods. For the study, I used the methods of information gathering, analysis and synthesis, and modeling in practice.\u0000Results. Based on a review of modern research in the field of training accountants in higher educational institutions of Russia and English-speaking countries, taking into account the trends in the digital development of society, the article identifies the risks and advantages of the accounting profession prospects in the context of the mass adoption of information technologies in the country's economy. The article also defines the directions of transformation of the accounting profession in Industry 4.0 and the possibility of orienting the content of professional tasks to the formation of digital competencies.\u0000Conclusions and Relevance. It is necessary to adapt the educational programmes for the training of accountants in higher education institutions to the requirements of the digital economy in order to bring their content closer to the interests of employers. Employers will be able to get graduates who have both profession competencies and a complex of digital knowledge, skills and abilities. The results of the study can be used to develop an approach to integrating the necessary digital knowledge, skills and abilities into the content of the tasks of professional activity, work programmes of disciplines, etc.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87988096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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