Digital platform for harmonizing accounting and national accounts

Digital platform for harmonizing accounting and national accounts

DOI: 10.34130/2070-4992-2021-1-2-210

Full article (in Russian )

Kremlev N. D. – PhD of Economics, Associate Professor, Professor of the Department of Accounting and Foreign Economic Activity, Kurgan State University, Kurgan, Russia, Senior Researcher at the Kurgan Branch of the Institute of Economics of the Ural Branch of the Russian Academy of Sciences, Kurgan, Russia, E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Zotova N. N. – PhD of Economics, Associate Professor, Head of the Department "Accounting and Foreign Economic Activity", Kurgan State University, Kurgan, Russia, E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Artamonova I. A. – PhD of Economics, Associate Professor of the Department "Accounting and Foreign Economic Activity", Kurgan State University, Kurgan, Russia, E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The purpose of the article is an analytical study of topical problems of harmonization of accounting and the system of national accounts (SNA) to improve the quality and reliability of economic information. The article substantiates the need to implement a unified digital platform for harmonizing accounting and the system of national accounts in order to make optimal decisions and improve the efficiency of the economy. The authors compared the conceptual foundations of accounting and the system of national accounts, applied a structural analysis of indicators, as well as theoretical research methods in the form of generalization, comparison and convergence of the content of certain categories and concepts. The study and comparison of economic transactions with assets involves a detailed study of groupings and classifications at the level of institutional units, sectors of the economy and the national economy of the country, which will allow obtaining reliable information about their presence and movement. In addition, it is necessary to understand the essence of statistical indicators reflecting the state and changes in the value of assets, methods of their calculation, analysis and practical use. The article proposes the main directions of the gradual convergence of the conceptual apparatus and methods for calculating economic transactions and assets on a single platform of national accounting. The formulated proposals supplement the existing understanding of the ways of gradual harmonization of accounting and the system of national accounts in various areas of accounting for economic resources, processes and assets, their place and significance in the production of goods and services. The further development of accounting and domestic accounting, improving the quality and reliability of economic information today largely depends on the choice of directions for the development of a unified domestic accounting methodology.

Key words: digital platform; harmonization; accounting; system of national accounts; national accounting; economic processes, assets, resources, information quality.

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For citation: Kremlev N. D., Zotova N. N., Artamonova I. A. Digital platform for harmonizing accounting and national accounts // Corporate Governance and Innovative Economic Development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Investment of Syktyvkar State University. 2021. Vol. 1, issue 2. Р. 210—219. DOI: 10.34130/2070-4992-2021-1-2-210.