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Accounting and analytical support: stages and prospects of development in the Russian Federation
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| Zeitschriftentitel: | IOP Conference Series: Earth and Environmental Science |
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| Personen und Körperschaften: | , , , , , , |
| In: | IOP Conference Series: Earth and Environmental Science, 433, 2020, 1, S. 012044 |
| Format: | E-Article |
| Sprache: | Unbestimmt |
| veröffentlicht: |
IOP Publishing
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| Zusammenfassung: | <jats:title>Abstract</jats:title> <jats:p>In this paper, the study of the genesis of the Russian direction of information and analytical support of management processes of the modern economic entity was conducted. The symbiosis of accounting methodology, financial accounting and at the junction of such analytical disciplines as management and financial analysis there was an economic category “accounting and analytical support”. It can be noted that the need for its occurrence is explained by the economic conditions of management in the Russian Federation and the national mentality of accountants, analysts, and auditors. Modern reality shows that this economic category is firmly established in the theoretical basis of Russian accounting thought and has received a new impetus to development in the digital economy. Special relevance of accounting and analytical support of management acquired in the agro-industrial complex of the Russian Federation.</jats:p> |
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| Umfang: | 012044 |
| ISSN: |
1755-1307
1755-1315 |
| DOI: | 10.1088/1755-1315/433/1/012044 |