Latest Issue

LOGIN      REGISTER

          

Digital platform for harmonizing accounting and national accounts

 

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

Full article  (in Russian Russian (Russia))

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.

References

1. Baruch L., Feng G. Sins of Omission and Commission. The End of Accounting and the Path Forward for Investors and Managers, 2016. pp. 104—111. doi:10.1002/9781119270041.ch10.

2. Lukka K. The Roles and Effects of Paradigms in Accounting Research. Management Accounting Research, 2010, no. 21, pp. 110—115. DOI: 10.1016/j.mar.2010.02.002.

3. Vorobyeva O. A. Perexod na mezhdunarodnuyu sistemu finansovoj otchetnosti: teoreticheskie i prakticheskie aspekty` processa: monografiya [Transition to the international financial reporting system: theoretical and practical aspects of the process: monograph]. Kurgan: Publishing house of the Kurgan State University, 2010. 162 p. (In Russian).

4. Lopes I. T. Research Methods and Methodology towards Knowledge Creation in Accounting. Contaduria y Administraction, 2015, no. 60 (S1), pp. 9—30. DOI: 10.1016/j.cya.2015.08.006.

5. Belgibaeva K. K. Harmonization of the UN System of National Accounts with accounting. Izvestiya Saratovskogo universiteta Novaya seriya. Seriya. E`konomika. Upravlenie. Pravo [Saratov University News New series. Series. Economy. Control. Right.], 2012, no. 2, pp. 90—96. Available at: https://cyberleninka.ru/article/n/garmonizatsiya-sistemy-natsionalnyh-schetov-oon-s-buhgalterskim-uchetom. (accessed 10.04.2021). (In Russian).

6. Kremlev N. D. Management is impossible without accounting and statistical measurements. Voprosy` statistiki [Questions of statistics], 2008, no. 5, pp. 46—50. (In Russian).

7. Sokolov Ya. V., Pyatov M. L. Directions of harmonization of accounting and statistical accounting methodology in order to increase the reliability of economic information. Voprosy` statistiki [Questions of statistics], 2010, no. 9, pp. 19—25. (In Russian).

8. Poissonnier A., Roy D. Household satellite account for France: methodological issues on the assessment of domestic production. Review of Income and Wealth Economics, 2017, vol. 63, no. 2, pp. 353—377. DOI: 10.1111/roiw.12216.

9. Zotova N. N., Zyryanova O. T. Buxgalterskij uchet i analiz: uchebnoe posobie [Accounting and analysis: a textbook]. Kurgan: Publishing house of the Kurgan State University, 2014, 225 p. (In Russian).

10. Kremlev N. D., Zotova N. N. Efficiency assessment of export development on the border territories of the Ural federal district (on the examples of the Kurgan, Chelyabinsk, Orenburg regions, and the republic of Kazakhstan). Advances in Social Science, Education and Humanities Research. Kurgan State University, Institute of Economics of the Ural Branch of the Russian Academy of Sciences, Tyumen Industrial University, Eurasian Institute of Social and Economic Research, 2019, pp. 162—167.

11. Ryabushkin B. T. Evolution of international standards used in domestic statistical practice. Voprosy` statistiki [Questions of statistics], 2008, no. 5, pp. 3—7. (In Russian).

12. Kremlev N. D., Kozlova A. A. Assessment of resource availability and the role of households in the economy of the region on the basis of the methodology of the system of national accounts. Ars Administrandi (Iskusstvo upravleniya) [Ars Administrandi (Art of Management)], 2019, vol. 11, no. 4, pp. 614—631. DOI: 10.17072/2218-9173-2019-4-614-631 (In Rus-sian).

13. Ivanov Yu. N. Sistema nacional`ny`x schetov — instrument makroe`konomicheskogo analiza: Ucheb. posobie [System of National accounts — a tool for macroeconomic analysis: Textbook]. Moscow: "Finstatinform", 1996. 285 p. (In Russian).

14. Korzhova O. V., Filimonov A. A. Digital economy in accounting. Nauchnoe obozrenie. Pedagogicheskie nauki [Scientific review. Pedagogical sciences], 2019, no. 4—4, pp. 53—55. Available at: https://science-pedagogy.ru/ru/article/ view?id=2142 (accessed 10.04.2021). (In Russian).

15. Ivanov Yu. N., Kazarinova S. E., Karaseva L. A. Osnovy` nacional`nogo schetovodstva: Uchebnik [Fundamentals of national accounting: Textbook]. Moscow: INFRA-M, 2005. 480 p. (In Russian).

16. Gordova M. A. Methodology of harmonization of accounting of the member states of the Eurasian Economic Union in the digital economy. Internet-zhurnal «Naukovedenie» [Online Journal "Science studies"], 2017, vol. 9, no. 5, pp. 12. Available at: https://naukovedenie.ru/PDF/83EVN517.pdf (accessed 10.04.2021). (In Russian).

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.