Open AccessCOMPARATIVE CHARACTERISTICS OF THE RUSSIAN AND FOREIGN EXPERIENCE IN CONDUCTING AND REGULATORY MANAGEMENT ACCOUNTING
Author(s) -
Рашида Унщикова,
Рашида Унщикова,
Егор Кириенко,
Егор Кириенко
Publication year - 2017
Publication title -
vestnik kemerovskogo gosudarstvennogo universiteta. seriâ: političeskie, sociologičeskie i èkonomičeskie nauki
Language(s) - English
Resource type - Journals
eISSN - 2542-1190
pISSN - 2500-3372
DOI - 10.21603/2500-3372-2017-1-58-62
Subject(s) - accounting , management accounting , normative , accounting information system , legislation , consolidation (business) , legislature , business , accounting management , political science , law
At the present stage of integration of the financial statements in Russia the question of legislative consolidation and modernization of the basics of management accounting becomes relevant. While the experience of foreign countries shows a high level of management accounting regulation, Russian companies lack a clever vision of its mechanism of action. The purpose of this article is to analyze the weaknesses of the national system of management accounting and identify their current causes, the subject of the research is comparative characteristics of Russian and foreign models of management accounting. The authors consider the basic criteria of the differences of these models and come to the conclusion that the mechanism of action of management accounting will be most effective, not only in the revision of normative and legal acts regulating the accounting and reporting, but also in improving the legislation concerning confidentiality of accounting information. Nevertheless, the restoration of economic relations with the US and European states also plays a relevant role in the issue of the adaptation of management accounting under International Standards.