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Caution and care when selecting contractors: theoretical and practical aspects

Akat'eva M.D. Moscow State University of Printing Arts, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #16, 2014

When selecting business partners, an organization is liable to exercise due diligence and care, which are necessary to be proved by the respective actions and documents in case of tax inspections. The appropriate selection of bona fide business partners is a difficult task for modern business. Reliability is a result of good faith, which is directly connected with prudence and caution, particularly in terms of preparing and formation of contractual relations with partners.


An accounting policy for segment accounting

Akat'eva M.D. Moscow State University of Printing Arts, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #18, 2014

The article emphasizes that maintaining an external segment accounting and drawing up segment reporting is essential in accordance with formation of an accounting policy, which is a critical factor for making both the financial and segmental reporting. The author points out that all decisions made by an organization in relation to choosing the ways of making segmental accounting for specific directions, facilities and operations have to be issued properly by inclusion in accounting policy.


Development of accounting methodology in Europe within the period of XV century and first half of XIX century

Akat'eva M.D. Moscow State University of Printing Arts, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #22, 2014

The article deals with double-entry bookkeeping proliferation in Europe within the period of 15th and 19th centuries, which became the period of the powerful and large-scale development of accounting methodology and its main elements, as well as of accounting record techniques. The author opines that from the standpoint of conformity to the laws of history and continuity of accounting scientific thought development this period is of particular historical and scientific interest.


Historical aspects of formation of accounting paradigms and their contemporary assessment

Akat'eva M.D. Moscow Polytechnic University, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #19, 2017

Importance The article discusses the issues of emergence, development and improvement of accounting paradigms considered as the underlying concepts of accounting science and its development.
Objectives The article aims to study the problem of building and improving the paradigm of accounting in the scientific environment and identify historical and contemporary patterns in the interpretation of accounting paradigms, features of the conceptual apparatus.
Methods For the study, I used the techniques of comparative analysis of existing scientific and theoretical developments, methods of logical and expert analyses.
Results The study of the content of accounting paradigms and trends in their development reveals a subjectivity in their formation, the impact of economic-social and cultural factors. Retrospective and modern assessments make it possible to identify the peculiarities of terminology, identity and priority in terms, and establish the relationship between the accounting paradigms and accounting theories.
Conclusions and Relevance The article concludes that the accounting paradigms are constantly evolving and improving, that characterizes the progressive movement of the accounting science. The results of the study can be applied in the preparation of scientific and methodological publications on accounting theory, the history of accounting development with regard to fundamentals, the specificity of terminology, and the improvement of professional judgment.


Principles of accounting: A retrospective of the formation and current trends

Akat'eva M.D. Moscow Polytechnic University, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #7, 2017

Subject The article discusses the principles of accounting, treating them as assumptions of the accounting theory.
Objectives The article aims to study the problem of accounting principles formation in academic community and define historical and current patterns in the interpretation of accounting principles and their conceptual characteristics.
Methods For the study, I used a comparative analysis of the existing theoretical findings, and the methods logical and expert analyses.
Results The article shows certain subjectivity of various authors in the formation of accounting principles, as well as the influence of various economic, social and cultural factors on the formation. Historical retrospective assessment identifies some particular terminology and continuity of concepts, and the domestic accounting science borrowings from the international experience in part of accounting principles.
Conclusions and Relevance The article concludes that historically, the use of the terms postulates and principles as identical, has become a stable trend. The elements of accounting methodology, technology, and ethics are often considered as accounting principles. A confusion of accounting principles with the assumptions and requirements associated with the formation of accounting policies makes the most serious theoretical problem. The main results of the study can be applied in the preparation of scientific and methodological publications on accounting theory in part of the fundamentals and specifics of terminology.


Classification of objects of accounting: a modern update

Akat'eva M.D. Moscow State University of Printing Arts, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #8, 2016

Importance Fictitious and fraudulent objects of accounting are relatively new concepts; they are not related to other objects of accounting in the legislation. Therefore, it is required to make their comprehensive assessment, disclose their nature, and update the accounting objects classification.
Objectives The purpose of the study is to assess fictitious and fraudulent objects of accounting, consider their legal characteristics, establish their relation to respective principles of RAS and IFRS, and formulate an updated classification to the extent applicable to these objects.
Methods The study employs the comparative analysis techniques to review best practices related to theory, methods of expert analysis of enactments and statutory documents.
Results I identify a number of principles of RAS and IFRS that are violated when reflecting fictitious and fraudulent objects in accounting records and financial statements; offer adjustments to classification of objects of accounting with regard to business operation items; describe issues related to responsibility, fairness and reliability in these objects’ formation based on their civil specifics.
Conclusions At present, the legislation does not define the place of fictitious and fraudulent objects in the accounting objects classification. Their classification as part of unlawful facts of business life enables to emphasize that they are invariably in conflict with requirements of enactments and statutory documents. Responsibility and integrity of accountants are essential professional competencies in this matter.


Principles of accounting: A retrospective evaluation of its formation and improvement

Akat'eva M.D. Moscow Polytechnic University, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #4, 2018

Importance Accounting principles underlie the science of accounting. Foreign and Russian scholars are especially interested in the origination, evolution and improvement of accounting principles since the subject is not sufficiently explored in terms of cause-and-effect relationships.
Objectives The article represents my comprehensive research into the formation of accounting principles throughout centuries. I trace historical and modern patterns in setting up accounting principles and conceptual framework.
Methods This research relies upon methods of comparative analysis of the existing scientific and theoretical findings, methods of logic and expert analysis.
Results Having studied organizational principles of accounting, I found a biased approach of authors to their formation, and considerable effect of segregation of duties, specialization and cooperation, and S&T progress in particular. Considering the subject retrospectively, I determine terminological distinctions, cohesion and priority of concepts.
Conclusions and Relevance I conclude that organizational principles of accounting are being constantly updated and refined as scientific and technological developments is at an active pace. As for negative aspects, accounting principles are treated like methodological techniques, thus denying the existence of organizational principles of accounting as they are. Many historical principles of accounting induced today’s principles requiring accountants to be reasonable and unambiguous. Behaviorist, psychological and information paradigms of accounting directly relate to organizational principles of accounting. The findings may be used to prepare scientific and educational editions on accounting theory from perspectives of fundamentals and terminological distinctions.


Reputational risk: evaluation of the contemporary theoretical and conceptual framework

Akat'eva M.D. Moscow State University of Printing Arts, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #20, 2015

Importance The concept of risks and their classification have been constantly updated and refined. As a new type, reputational risks should be profoundly examined. It is necessary to explore their substance, definitions, classification of their types and subtypes, equality or exclusivity of the conceptual framework.
     Objectives The article provides a definition of risks in modern economy; evaluates features for classification in systematizing types of risks; determines the difference between image and reputational risks; substantiates the appropriateness of using the concept of risk of loss of internally generated business reputation, and formulates its main characteristics.
     Methods This research draws upon a comparative analysis of the existing scientific and technological studies, methods for determining the cause-and-effect relations and patterns.
     Results I suggest considering prudence and information uncertainty as inherent components of the contemporary definition of risk. Business reputation is a combination of qualitative advantages of the business entity in competition, which are explicitly declared and evaluated. The image risk is a component of the reputational risk within the classification of risks. Considering the international standards and terminology, I suggest substituting the reputational risk with the wording of the risk of loss of internally generated business reputation.
     Conclusions and Relevance Risk reclassification is a natural and logic aspect relating to economic, financial, political and social changes and the biased nature of approaches to risk classification. The reputational risk or the risk of loss of internally generated business reputation is the most interesting type of risks. It remains understudied, being classified by a certain indicator (origination area), having some subtypes and sources and a combination of factors that determine the level of risk.


Historical background of juridical perception of the facts of economic life

Akat'eva M.D. Moscow State University of Printing Arts, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #45, 2014

Importance The facts of economic life as accounting items and the most important category of accounting can be perceived and treated from both economic and legal points of view. Legal perception of the facts of economic life deserves special attention in terms of building a law-governed State.
     Objectives The objectives of the study are to define the implication of juridical perception of the facts of economic life, to assess the evolution of the juridical approach to recording the facts of financial and economic activity, to identify the founders and their followers in developing and improving the legal area in accounting, and to determine the basic cause-and-effect relations in legal interpretation development in accounting.
     Methods In the study, I used methods and techniques to perform the historical analysis of origin and stages of developing juridical perception of the facts of economic life.
     Results I defined the main periods of origin and formation of legal approach to the perception of the facts of economic life, described the economic and legal accounting schools of Italy, legal area of accounting of France, legal scientific views of England. I demonstrated the main parameters reflecting the specifics of the juridical perception of the facts of economic life.
     Conclusions and Relevance I conclude that the legal area in accounting had developed and improved over centuries, however, the most dynamic development was in the middle of the 19th -first half of the 20th century. The study showed that the essence of juridical perception of the facts of economic life is in maintaining accounting that bases on relationships, which exist among the participants of financial and economic activities due to movement, storage and control over values (as objects of accounting).


Postulates, paradigms and scientific theories: accounting perspective and contemporary assessment

Akat'eva M.D. Moscow State University of Printing Arts n.a. Ivan Fedorov, Moscow, Russian Federation ( amdmgup@mail.ru )

Journal: International accounting, #37, 2014

A scientific idea and its evolution are impossible without forming postulates and paradigms, which have been replaced by principles and concepts, and the system of scientific theories that becomes more sophisticated and improved and explicitly describes both general trends in the professional research existing in the accounting community and original ideas of its best representatives. It is necessary to understand scientific and historical patterns in this issue development and to reveal the continuity of identical concepts. The evolution of scientific theories is a subject matter to identify the area of theoretic statements and to assess promising trends. This enables to determine the scientific and theoretical basis to build modern accounting theories. The article examines the notions of theory, postulate, paradigm, principle, and concept. The author states the main accounting postulates and general historical patterns of evolution in terms of its five paradigms. The author has also systemized the basic characteristics of modern accounting theory. The work has examined the criteria of referring statements to the categories of a scientific theory, provides an example of accounting theories' classification, and identified their challenging behavior. The author gives a detailed account of the essence of accounting principles. For example, the business entity principle (a separate entity) means legal independence of an economic entity in relation to its owner. This principle enables to identify the contours of an enterprise: its territory, property, bank accounts, internal and external communications. The principle implies that bank accounts of an organization and of its owners are independent and do not intersect, that there should not be repayment of debt liabilities of company's owners and satisfaction of their personal needs at the expense of the organization. According to the principle of property isolation of a company, all financial and accounting information relates only to the activity of an economic unit (enterprise), but not to the activities of its owners.


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