Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/37916
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Belousov, Anatoliy Ivanovich | - |
dc.contributor.author | Mihajlova, G. V. | - |
dc.contributor.author | Rumachik, N. A. | - |
dc.contributor.author | Shelukhina, E. A. | - |
dc.date.accessioned | 2019-01-03T08:11:58Z | - |
dc.date.available | 2019-01-03T08:11:58Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Belousov, A. I., Mihajlova, G. V., Rumachik, N. A., & Shelukhina, E. A. (2018). Accounting procedures in the system of searching and generating the balance sheet of accounting information by various stakeholder groups. European Research Studies Journal, 21(Special issue 2), 238-245. | en_GB |
dc.identifier.issn | 11082976 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/37916 | - |
dc.description.abstract | This article emphasizes the importance of analyzing critically and using the multi-option models of running the accounting records that make it possible to considerably improve the harmonization of interests of various stakeholder groups and the quality of the accounting data as well. The authors have resorted to various conceptual principles as their study subject to carry out the research that is used by modern science and that is intended to tackle the challenges of realizing a quantum leap in business processes. The authors have demonstrated the peculiarities of generating and using multi-option models of running the accounting records, the specific features of their demonstration in the GAAP, IFRS systems, the continental accounting model and in the Russian practices. They consider the aggregate scenarios in financial and economic development of business entities as obtained by means of accounting sampling to be the most promising trend in optimizing the accounting information in the system of possible stakeholder inquiries. By reference to the results of the research the authors conclude that the interests of the property owners, executive management and mass public that are aimed at the neutrality criterion as obtained by means of the accounting information should be harmonized. | 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 | Economic development -- Russia | en_GB |
dc.subject | Accounting -- Russia | en_GB |
dc.subject | Financial statements -- Standards -- Russia | en_GB |
dc.subject | Accounting -- Standards -- Russia | en_GB |
dc.subject | Corporations -- Russia -- Accounting | en_GB |
dc.title | Accounting procedures in the system of searching and generating the balance sheet of accounting information by various stakeholder groups | 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, Special Issue 2 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Accounting Procedures in the System of Searching and Generating the Balance Sheet of Accounting Information by Various Stakeholder Groups.pdf | 218.61 kB | Adobe PDF | View/Open |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.