Subject. This article discusses the approaches to assurance of sustainability information disclosed in various types of corporate reporting. Objectives. The article aims to assess the prospects for enhancing trust and confidence in sustainability information due to issuing the proposed Exposure Draft International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. Methods. For the study, I used analysis, synthesis, comparison, generalization, and abstraction. Results. Based on the study of the international practices of disclosure and confirmation of information in the field of sustainable development and consideration of the essence of the proposed Exposure Draft International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, the article assesses the prospects for applying this Standard in Russian practice. Conclusions. The requirements of the proposed Exposure Draft of the first profession-specific standard, which lays the foundation for the development of the ISSA-series standards system to express a certain degree of confidence by practitioners regarding the reliability of information on various aspects of sustainable development generated in accordance with a particular reporting system, develop a methodology for confirming information on sustainable development. The Standard can be directly applied or become the basis for the development of Russian standards for confirming information in the field of sustainable development presented both in the sustainability report and in other types of corporate reporting other than financial statements. The article contributes to improving awareness of all stakeholders about trends in the field of verification of information in the field of sustainable development.
主题。本文讨论了对各类公司报告中披露的可持续发展信息进行鉴证的方法。本文旨在评估发布拟议的可持续发展鉴证国际标准（ISSA）5000 征求意见稿《可持续发展鉴证业务的一般要求》对增强可持续发展信息的信任和信心的前景。在研究中，我采用了分析、综合、比较、概括和抽象等方法。基于对可持续发展领域信息披露和确认国际惯例的研究，以及对拟议的《可持续发展鉴证国际标准（ISSA）5000》征求意见稿《可持续发展鉴证业务的一般要求》实质内容的考虑，文章评估了在俄罗斯实践中应用该标准的前景。第一个特定职业标准的拟议征求意见稿中的要求为 ISSA 系列标准体系的发展奠定了基础，以表达从业人员对根据特定报告体系生成的可持续发展各方面信息的可靠性的一定程度的信心，并制定了确认可持续发展信息的方法。该标准既可直接应用，也可作为制定俄罗斯标准的基础，用于确认在可持续发展报告和财务报表以外的其他类型公司报告中提供的可持续发展领域的信息。这篇文章有助于提高所有利益相关者对可持续发展领域信息核实趋势的认识。
{"title":"Developing approaches to the sustainability assurance","authors":"N. Malinovskaya","doi":"10.24891/ia.27.5.486","DOIUrl":"https://doi.org/10.24891/ia.27.5.486","url":null,"abstract":"Subject. This article discusses the approaches to assurance of sustainability information disclosed in various types of corporate reporting.\u0000Objectives. The article aims to assess the prospects for enhancing trust and confidence in sustainability information due to issuing the proposed Exposure Draft International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.\u0000Methods. For the study, I used analysis, synthesis, comparison, generalization, and abstraction.\u0000Results. Based on the study of the international practices of disclosure and confirmation of information in the field of sustainable development and consideration of the essence of the proposed Exposure Draft International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, the article assesses the prospects for applying this Standard in Russian practice.\u0000Conclusions. The requirements of the proposed Exposure Draft of the first profession-specific standard, which lays the foundation for the development of the ISSA-series standards system to express a certain degree of confidence by practitioners regarding the reliability of information on various aspects of sustainable development generated in accordance with a particular reporting system, develop a methodology for confirming information on sustainable development. The Standard can be directly applied or become the basis for the development of Russian standards for confirming information in the field of sustainable development presented both in the sustainability report and in other types of corporate reporting other than financial statements. The article contributes to improving awareness of all stakeholders about trends in the field of verification of information in the field of sustainable development.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140968038","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 of regulation of business processes of the internal control system in the organizations of the construction complex of Russia. Objectives. The article aims to formulate the main methodological approaches to the arrangement of the internal control system based on the regulation of business processes. Methods. For the study, we used statistical, case, computational and constructive research methods, as well as analytical and substantive procedures. Results. The article finds that business processes need regulation, which helps systematize actions that are interrelated, which also helps implement strategic, tactical and operational plans of an economic entity. The article identifies the main reasons that hinder the development of building companies, and presents the regulations of the business process Apartment Sale in the form of a clear sequence of actions, which made it possible to develop a methodology for internal control with the involvement of almost all structural divisions of an economic entity. Conclusions and Relevance. Regulation of business processes is an important tool for improving the effectiveness of the internal control system, it contributes to the establishment of clear procedures and rules, standardization, business transparency and the efficiency of the business entity. The results of the study can be used as methodological recommendations for the creation of an internal control system based on the regulation of business processes.
主题本文论述了俄罗斯建筑综合体组织内部控制系统的业务流程监管问题。本文旨在制定基于业务流程监管的内部控制系统安排的主要方法。在研究中，我们使用了统计、案例、计算和建设性研究方法，以及分析和实质性程序。文章发现，业务流程需要监管，这有助于将相互关联的行动系统化，也有助于实施经济实体的战略、战术和运营计划。文章指出了阻碍建筑公司发展的主要原因，并以明确的行动顺序的形式介绍了业务流程 Apartment Sale 的规定，这使得在经济实体几乎所有结构部门的参与下制定内部控制方法成为可能。规范业务流程是提高内部控制系统有效性的重要工具，它有助于建立明确的程序和规 则、标准化、业务透明度和企业实体的效率。研究结果可作为建立基于业务流程监管的内部控制系统的方法建议。
{"title":"Functioning of the internal control system in construction organizations based on the business processes regulation","authors":"M. Safonova, Yuliya V. Marchenko","doi":"10.24891/ia.27.4.408","DOIUrl":"https://doi.org/10.24891/ia.27.4.408","url":null,"abstract":"Subject. This article deals with the issues of regulation of business processes of the internal control system in the organizations of the construction complex of Russia.\u0000Objectives. The article aims to formulate the main methodological approaches to the arrangement of the internal control system based on the regulation of business processes.\u0000Methods. For the study, we used statistical, case, computational and constructive research methods, as well as analytical and substantive procedures.\u0000Results. The article finds that business processes need regulation, which helps systematize actions that are interrelated, which also helps implement strategic, tactical and operational plans of an economic entity. The article identifies the main reasons that hinder the development of building companies, and presents the regulations of the business process Apartment Sale in the form of a clear sequence of actions, which made it possible to develop a methodology for internal control with the involvement of almost all structural divisions of an economic entity.\u0000Conclusions and Relevance. Regulation of business processes is an important tool for improving the effectiveness of the internal control system, it contributes to the establishment of clear procedures and rules, standardization, business transparency and the efficiency of the business entity. The results of the study can be used as methodological recommendations for the creation of an internal control system based on the regulation of business processes.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140699632","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 methodological basis for the classification and presentation of an organization's equity in financial statements prepared in accordance with IFRS. Objectives. The article aims to substantiate the approach to the classification and presentation of information on the equity of an organization, ensuring its relevance and faithfulness. Methods. For the study, we used a logical analysis. Results. Based on the analysis, the article confirms the prospects for the combined use of the two features of the classification of capital items proposed in the Exposure Draft IASB/ED/2023/5 by the International Accounting Standards Board (IASB). Conclusions. As innovative financial instruments emerge, new problems will arise with the classification of financial instruments that have characteristics of both capital and liabilities. In this regard, it is necessary to continue research in the direction of the evolution of approaches to the classification of capital.
{"title":"Classification and presentation of equity in IFRS financial statements","authors":"Natal'ya V. Neelova, Yurii Yu. Kochinev","doi":"10.24891/ia.27.4.366","DOIUrl":"https://doi.org/10.24891/ia.27.4.366","url":null,"abstract":"Subject. This article examines the methodological basis for the classification and presentation of an organization's equity in financial statements prepared in accordance with IFRS.\u0000Objectives. The article aims to substantiate the approach to the classification and presentation of information on the equity of an organization, ensuring its relevance and faithfulness.\u0000Methods. For the study, we used a logical analysis.\u0000Results. Based on the analysis, the article confirms the prospects for the combined use of the two features of the classification of capital items proposed in the Exposure Draft IASB/ED/2023/5 by the International Accounting Standards Board (IASB).\u0000Conclusions. As innovative financial instruments emerge, new problems will arise with the classification of financial instruments that have characteristics of both capital and liabilities. In this regard, it is necessary to continue research in the direction of the evolution of approaches to the classification of capital.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140699641","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 analyzes the approaches to the arrangements for analytical accounting of environmental costs in the application of process and job-order methods of cost accounting by enterprises specializing in the production of crop products. Objectives. The article aims to systematize and summarize knowledge about the problems and possibilities of analytical accounting of environmental costs at crop production enterprises. Methods. For the study, I used a dialectical approach, observation, synthesis and analysis, and the elements of accounting methods such as calculation, accounts etc. Results. The article formulates that the accounting of environmental costs requires greater detailing, which contradicts the essence of absorption costing analytics, and that the grouping of costs by individual order for the cultivation of environmentally friendly products does not guarantee the elimination of absorption costing approaches in accounting. The article proposes to include in the Methodological Recommendations of the Ministry of Agriculture of Russia information on absorption costing analytics with a detailed disclosure of the shortcomings of this approach in the context of job-order and process methods used at enterprises growing crop products. Conclusions. In financial accounting, the task of generating a calculation with a complete list of environmental costs is not feasible due to the heterogeneity of costs and regulatory constraints. To solve this problem, it is necessary to abandon absorption costing analytics, which contradicts the accounting of environmental costs, which, on the contrary, requires deeper detailing. The use of the job-order method in crop production does not solve the problem of absorption costing analytics.
{"title":"Arrangements for environmental costs analytical accounting at crop production enterprises","authors":"El'mir A. Gallyamov","doi":"10.24891/ia.27.4.465","DOIUrl":"https://doi.org/10.24891/ia.27.4.465","url":null,"abstract":"Subject. This article analyzes the approaches to the arrangements for analytical accounting of environmental costs in the application of process and job-order methods of cost accounting by enterprises specializing in the production of crop products.\u0000Objectives. The article aims to systematize and summarize knowledge about the problems and possibilities of analytical accounting of environmental costs at crop production enterprises.\u0000Methods. For the study, I used a dialectical approach, observation, synthesis and analysis, and the elements of accounting methods such as calculation, accounts etc.\u0000Results. The article formulates that the accounting of environmental costs requires greater detailing, which contradicts the essence of absorption costing analytics, and that the grouping of costs by individual order for the cultivation of environmentally friendly products does not guarantee the elimination of absorption costing approaches in accounting. The article proposes to include in the Methodological Recommendations of the Ministry of Agriculture of Russia information on absorption costing analytics with a detailed disclosure of the shortcomings of this approach in the context of job-order and process methods used at enterprises growing crop products.\u0000Conclusions. In financial accounting, the task of generating a calculation with a complete list of environmental costs is not feasible due to the heterogeneity of costs and regulatory constraints. To solve this problem, it is necessary to abandon absorption costing analytics, which contradicts the accounting of environmental costs, which, on the contrary, requires deeper detailing. The use of the job-order method in crop production does not solve the problem of absorption costing analytics.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140700597","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 analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards. Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards for the public sector. Methods. For the study, I used the methods of comparison, systematization, and data generalization. Results. The article systematizes the main theoretical approaches to the study of issues in the field of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards. Relevance. The results of the study and the theories of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards can be used for the theoretical study of this issue, as well as in practical activities in State-owned (municipal) publicly-funded and autonomous institutions.
{"title":"Adaptation of the Russian Accounting System for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 1","authors":"Bulat R. Sakhapov","doi":"10.24891/ia.27.4.444","DOIUrl":"https://doi.org/10.24891/ia.27.4.444","url":null,"abstract":"Subject. This article analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards.\u0000Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards for the public sector.\u0000Methods. For the study, I used the methods of comparison, systematization, and data generalization.\u0000Results. The article systematizes the main theoretical approaches to the study of issues in the field of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards.\u0000Relevance. The results of the study and the theories of adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards can be used for the theoretical study of this issue, as well as in practical activities in State-owned (municipal) publicly-funded and autonomous institutions.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140702365","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 issues of assessing the effectiveness of control activities and systematizing the criteria for assessing the effectiveness for a specific type of control in order to improve and adapt it to changing conditions. Objectives. The article aims to specify the composition and content of the criteria for assessing the effectiveness of internal financial control implemented by State-owned (municipal) institutions. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. Based on the analysis of the content of regulatory legal acts affecting various aspects of the effectiveness of control, the article systematizes approaches to assessing the effectiveness of control activities, specifies the composition and content of the criteria for assessing the effectiveness of internal financial control implemented by State-owned (municipal) institutions, and highlights the distinctive characteristics of the criteria for assessing the effectiveness of external and internal financial control. Conclusions. The article concludes that it is necessary to analyze an expanded set of criteria for assessing the effectiveness of internal financial control and focuses on the fact that when assessing the effectiveness of internal financial control, it is important to take into account the stages of the life cycle of control activities.
{"title":"On the assessment of the effectiveness of internal financial control in State-owned (municipal) institutions","authors":"N. Spiridonova","doi":"10.24891/ia.27.4.425","DOIUrl":"https://doi.org/10.24891/ia.27.4.425","url":null,"abstract":"Subject. This article discusses the issues of assessing the effectiveness of control activities and systematizing the criteria for assessing the effectiveness for a specific type of control in order to improve and adapt it to changing conditions.\u0000Objectives. The article aims to specify the composition and content of the criteria for assessing the effectiveness of internal financial control implemented by State-owned (municipal) institutions.\u0000Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.\u0000Results. Based on the analysis of the content of regulatory legal acts affecting various aspects of the effectiveness of control, the article systematizes approaches to assessing the effectiveness of control activities, specifies the composition and content of the criteria for assessing the effectiveness of internal financial control implemented by State-owned (municipal) institutions, and highlights the distinctive characteristics of the criteria for assessing the effectiveness of external and internal financial control.\u0000Conclusions. The article concludes that it is necessary to analyze an expanded set of criteria for assessing the effectiveness of internal financial control and focuses on the fact that when assessing the effectiveness of internal financial control, it is important to take into account the stages of the life cycle of control activities.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140699522","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 accounting system in public sector organizations of the Syrian Arab Republic and identifies its shortcomings in comparison with the international and Russian practices of arranging public sector accounting. Objectives. The article aims to study the accounting system in public sector organizations of the Syrian Arab Republic and identify the areas for its improvement. Methods. For the study, we used a comparative analysis. Results. The article identifies the shortcomings of the accounting system in the public sector of the Syrian Arab Republic, which impede the formation of high-quality accounting statements for its users and limit the possibility of using the information generated in the accounting system for the purposes of making managerial decisions, and the article also proposes certain areas for the system's improvement. Relevance. The outputs of the study can help to raise the accounting system of public sector institutions in the Syrian Arab Republic to a higher level in order to produce high-quality accounting reports.
{"title":"Areas to improve the public sector accounting system in the Syrian Arab Republic","authors":"P. A. Aletkin, Hasan Memeh","doi":"10.24891/ia.27.4.387","DOIUrl":"https://doi.org/10.24891/ia.27.4.387","url":null,"abstract":"Subject. This article examines the accounting system in public sector organizations of the Syrian Arab Republic and identifies its shortcomings in comparison with the international and Russian practices of arranging public sector accounting.\u0000Objectives. The article aims to study the accounting system in public sector organizations of the Syrian Arab Republic and identify the areas for its improvement.\u0000Methods. For the study, we used a comparative analysis.\u0000Results. The article identifies the shortcomings of the accounting system in the public sector of the Syrian Arab Republic, which impede the formation of high-quality accounting statements for its users and limit the possibility of using the information generated in the accounting system for the purposes of making managerial decisions, and the article also proposes certain areas for the system's improvement.\u0000Relevance. The outputs of the study can help to raise the accounting system of public sector institutions in the Syrian Arab Republic to a higher level in order to produce high-quality accounting reports.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140701656","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}
Vera N. Serdyuk, Natal'ya Sh. Ponomarenko, Elizaveta E. Ermoshina
Subject. This article discusses the issues of control over the condition of personnel security as a part of the general security system of an economic entity. Objectives. The article aims to conduct a critical review and develop an original definition of the Personnel Security concept, evaluate the developed systems of indicators used for monitoring and assessing personnel security, analyze the main modern information systems of personnel management and highlight their positive and negative characteristics, and analyze the capabilities of personnel management information systems as an information base for monitoring the condition of personnel security of an economic entity. Methods. For the study, we used analysis and synthesis, induction and deduction, grouping, and comparison. Results. The article presents the results of a review of the definitions of personnel security and offers the author-developed definition of personnel security of economic entities. It systematizes the characteristics of various information systems of personnel management and analyzes the possibilities of using them as an information base for monitoring the condition of personnel security of an economic entity. Conclusions and Relevance. At present, there is no unified approach of scientists to the definition of Personnel Security, as well as to the composition of indicators that are necessary to control the condition of personnel security and the personnel element of the economic security system of any economic entity. A critical assessment of the composition of indicators necessary for the control of personnel security shows that it is not an inert and static system, the indicators are mobile and dynamic for each economic entity. The set of these indicators depends on the specific institution, its organizational and legal form, the reporting period, external and internal environmental conditions, etc. The results obtained can form the basis for further development of ideas about the control and assessment of personnel security, as well as economic security for making informed and effective management decisions.
{"title":"Personnel security of economic entities: Condition control using management information systems","authors":"Vera N. Serdyuk, Natal'ya Sh. Ponomarenko, Elizaveta E. Ermoshina","doi":"10.24891/ia.27.3.322","DOIUrl":"https://doi.org/10.24891/ia.27.3.322","url":null,"abstract":"Subject. This article discusses the issues of control over the condition of personnel security as a part of the general security system of an economic entity.\u0000Objectives. The article aims to conduct a critical review and develop an original definition of the Personnel Security concept, evaluate the developed systems of indicators used for monitoring and assessing personnel security, analyze the main modern information systems of personnel management and highlight their positive and negative characteristics, and analyze the capabilities of personnel management information systems as an information base for monitoring the condition of personnel security of an economic entity.\u0000Methods. For the study, we used analysis and synthesis, induction and deduction, grouping, and comparison.\u0000Results. The article presents the results of a review of the definitions of personnel security and offers the author-developed definition of personnel security of economic entities. It systematizes the characteristics of various information systems of personnel management and analyzes the possibilities of using them as an information base for monitoring the condition of personnel security of an economic entity.\u0000Conclusions and Relevance. At present, there is no unified approach of scientists to the definition of Personnel Security, as well as to the composition of indicators that are necessary to control the condition of personnel security and the personnel element of the economic security system of any economic entity. A critical assessment of the composition of indicators necessary for the control of personnel security shows that it is not an inert and static system, the indicators are mobile and dynamic for each economic entity. The set of these indicators depends on the specific institution, its organizational and legal form, the reporting period, external and internal environmental conditions, etc. The results obtained can form the basis for further development of ideas about the control and assessment of personnel security, as well as economic security for making informed and effective management decisions.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140243052","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 theoretical aspects of environmental determinism as a scientific trend in the field of international accounting. Objectives. The article aims to show the inconsistency of current scientific approaches to the classification of international accounting systems. Methods. The research is speculative. For the study, I used the dialectical method of scientific knowledge, the method of collecting theoretical and regulatory information, the method of formalization, as well as analysis, synthesis, observation, and comparison. Results. Based on the research, the article finds that at present there is no clear understanding of the need for accounting models. They do not reflect the specificities of national accounting systems, as classification approaches are based solely on one or a couple of environmental factors rather than on the system as a whole. Conclusions and Relevance. The use of the existing accounting models, such as the Continental and Anglo-American ones, to characterize national accounting systems is misleading and does not reflect their institutional characteristics. Therefore, it is necessary to revise the theory of environmental determinism and resume accounting research in this area. Particular attention should be paid to the analysis of the positive and negative impact of international standards on the economies of foreign countries that have adopted them, and compare this experience with the Russian practices. The results of the work are a call to continue scientific research in the field of international accounting, in connection with which they are primarily addressed to the academic community, as well as researchers whose activities are focused on accounting and taxation, and to other interested persons who study international accounting.
{"title":"The Environmental Determinism Theory in international accounting: The need to reconceptualize it","authors":"A. A. Aksent’ev","doi":"10.24891/ia.27.3.278","DOIUrl":"https://doi.org/10.24891/ia.27.3.278","url":null,"abstract":"Subject. This article discusses the theoretical aspects of environmental determinism as a scientific trend in the field of international accounting.\u0000Objectives. The article aims to show the inconsistency of current scientific approaches to the classification of international accounting systems.\u0000Methods. The research is speculative. For the study, I used the dialectical method of scientific knowledge, the method of collecting theoretical and regulatory information, the method of formalization, as well as analysis, synthesis, observation, and comparison.\u0000Results. Based on the research, the article finds that at present there is no clear understanding of the need for accounting models. They do not reflect the specificities of national accounting systems, as classification approaches are based solely on one or a couple of environmental factors rather than on the system as a whole.\u0000Conclusions and Relevance. The use of the existing accounting models, such as the Continental and Anglo-American ones, to characterize national accounting systems is misleading and does not reflect their institutional characteristics. Therefore, it is necessary to revise the theory of environmental determinism and resume accounting research in this area. Particular attention should be paid to the analysis of the positive and negative impact of international standards on the economies of foreign countries that have adopted them, and compare this experience with the Russian practices. The results of the work are a call to continue scientific research in the field of international accounting, in connection with which they are primarily addressed to the academic community, as well as researchers whose activities are focused on accounting and taxation, and to other interested persons who study international accounting.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140243234","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 composition and classification of non-financial assets in State-funded (municipal) and autonomous institutions. Objectives. The article aims to develop an original approach to the construction of classification characteristics of non-financial assets as an object of accounting in State-funded (municipal) and autonomous institutions. Methods. For the study, we used the methods of comparison, systematization, and data generalization. Results. The article systematizes the composition of non-financial assets of organizations, presents an author-developed classification of non-financial assets based on the methodological approaches of the System of National Accounts, and summarizes information on the composition of non-financial assets in accordance with the requirements for the formation of the balance sheet and the Unified Chart of Accounts for public sector organizations. Conclusions and Relevance. The study of the composition and qualification characteristics of non-financial assets in State-funded (municipal) and autonomous institutions contributes to the development of the public sector of the economy through effective management of the property and resources of institutions. The results of the study can be applied both in theory and practice in the field of development of non-financial assets in State-funded (municipal) and autonomous institutions.
{"title":"Non-financial assets: Composition and qualification description","authors":"G. Klychova, Bulat R. Sakhapov","doi":"10.24891/ia.27.3.264","DOIUrl":"https://doi.org/10.24891/ia.27.3.264","url":null,"abstract":"Subject. This article examines the composition and classification of non-financial assets in State-funded (municipal) and autonomous institutions.\u0000Objectives. The article aims to develop an original approach to the construction of classification characteristics of non-financial assets as an object of accounting in State-funded (municipal) and autonomous institutions.\u0000Methods. For the study, we used the methods of comparison, systematization, and data generalization.\u0000Results. The article systematizes the composition of non-financial assets of organizations, presents an author-developed classification of non-financial assets based on the methodological approaches of the System of National Accounts, and summarizes information on the composition of non-financial assets in accordance with the requirements for the formation of the balance sheet and the Unified Chart of Accounts for public sector organizations.\u0000Conclusions and Relevance. The study of the composition and qualification characteristics of non-financial assets in State-funded (municipal) and autonomous institutions contributes to the development of the public sector of the economy through effective management of the property and resources of institutions. The results of the study can be applied both in theory and practice in the field of development of non-financial assets in State-funded (municipal) and autonomous institutions.","PeriodicalId":507452,"journal":{"name":"International Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140243033","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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