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DC Field | Value | Language |
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dc.contributor.author | Kachkova, Olga Evgenyevna | - |
dc.contributor.author | Vakhrushina, Maria Aramovna | - |
dc.contributor.author | Demina, Irina Dmitriyevna | - |
dc.contributor.author | Krishtaleva, Taisiya Ivanovna | - |
dc.contributor.author | Sidorova, Marina Ilyinichna | - |
dc.contributor.author | Dombrovskaya, Elena Nikolaevna | - |
dc.contributor.author | Klepikova, Lyudmila Vasilyevna | - |
dc.date.accessioned | 2018-05-29T14:15:35Z | - |
dc.date.available | 2018-05-29T14:15:35Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Demina, I. D., Dombrovskaya, E. N., Kachkova, O. E., Klepikova, L. V., Krishtaleva, T. I., Sidorova, M. I., & Vakhrushina, M. A. (2018). Developing the accounting concept in the public sector. European Research Studies Journal, 21(1), 636-649. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/30517 | - |
dc.description.abstract | The main goal of this study is to develop an accounting concept for the public administration sector of the Russian Federation with state (municipal) institutions as an example. To fulfill this task, the specifics of the state (municipal) institutions were explored, the international practice of arranging accounting in the public sector was analyzed, and the current state of the information and administration function of accounting in the institutions under study was examined. Because of the analysis, specific proposals for the development of the information function of accounting were developed through the application of the accounting policy template and the development of management accounting for obtaining information for internal users. Regarding the development of the control function of accounting in state (municipal) institutions, the use of a risk map, a register of risks and other administration tools and procedures was justified. The scientific novelty of the study is in systematization of the problems existing in the formation of the accounting system in state (municipal) institutions and in the development of proposals to improve its efficiency. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | University of Piraeus. International Strategic Management Association | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Accounting -- Russia | en_GB |
dc.subject | Public administration -- Russia | en_GB |
dc.subject | Managerial accounting -- Russia | en_GB |
dc.subject | Municipal finance -- Accounting | en_GB |
dc.subject | Finance, Public -- Accounting | en_GB |
dc.title | Developing the accounting concept in the public sector | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | European Research Studies Journal | en_GB |
Appears in Collections: | European Research Studies Journal, Volume 21, Issue 1 |
Files in This Item:
File | Description | Size | Format | |
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ERSJ,_21(1)_-_A52.pdf | 198 kB | Adobe PDF | View/Open |
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