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Historical preconditions for formation of the Russian accountant's mentality

Aldarova T.M. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation ( aldarova_t@inbox.ru )

Frolova V.A. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation ( viktoriya_frolova_00@mail.ru )

Journal: International accounting, #16, 2017

Subject Human mentality is determined by social, economic, cultural and national traditions developed in the society where a person is born and exists. The article studies the centuries-old history of accounting and formation of accountant's mentality.
Objectives The aim is to identify the relationship between the historically developed mentality of the Russian accountant and assessment of facts of economic life when the latter generates reliable financial statements.
Methods The study employs methods of analysis, comparison, systematization and generalization and reviews modern academic literature on the topic.
Results We classify historical preconditions, depending on the period of their occurrence, reveal strengths and weaknesses of the existing mentality of the Russian accountant. We believe that mentality and professional judgment are interconnected with the 'professional mentality of accountant' concept.
Conclusions Historical preconditions that positively influenced the mentality of the Russian accountant were formed in medieval Russia, then during the reign of Peter the Great, and after the abolition of serfdom. The period from 1918 to 1921 and the years of the new economic policy (NEP) are characterized by implicit positive influence on the mentality of the Russian accountant. This inspired the development of new accounting methods, which are successfully applied nowadays.


The role of small farms in the agricultural industry of Nizhny Novgorod Region

Frolova O.A. PhD in Economic, associate professor, Nizhniy Novgorod State Engineering - Economic Institute ( Buhngiei@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #40, 2011

In the article the prospects of development of the small forms of farming are considered. The classificationof the small forms of farming is given. The main factors of increasing of agricultural production is pointed.


Clustering of innovative-educational space

Akinin P.V. Doctor of Economic Sciences, Professor, Head of department "Finance and credit", the Stavropol State University ( akinin_pv@mail.ru )

Frolova N.D. Graduate Student of department "Finance and credit", the Stavropol State University ( natali707@bk.ru )

Journal: Finance and credit, #27, 2012

The article is devoted to the synthesis and rethinks the essence of the cluster approach with regard to innovation and educational space, the adaptation of foreign experience to Russian realities.


The financial policy of the state at the present stage

Frolova V.B. Candidate of economic sciences, professor of chair the finance and the credit, VGNA Minfina of Russian Federation ( vera-nika@inbox.ru )

Journal: National interests: priorities and security, #22, 2010

The financial policy of the state is defined by a state system and state of the economy of the country in time present situation, and as position of the state in a world financial system. Thus the significant role is played by the strategic and tactical problems of the state defined by priority directions of development of economy.


Models cooperative and not cooperative interactions of small forms of managing

Frolova O.A. associate professor of chair «the Book keeping, the analysis and audit», Nizhniy Novgorod state engineering - economic institute ( Buhngiei@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #14, 2011

In article models of cooperative and not cooperative interaction of the citizens conducting a personal part-time farm and country (farmer) economy with the agricultural organizations at regional level are considered. Besides, mechanisms of the state support of the given interactions are described.


Assessment of activity of different forms of managing in the Nizhniy Novgorod area

Frolova O.A. Associate professor of economic sciences, the docent of the chair book keeping, the analysis and audit, Nizhniy Novgorod state engineering - economic Institute ( Buhngiei@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #34, 2011

In the article the condition of manufacture of agricultural production in different forms of managing of the Nizhniy Novgorod area is considered. The major problems, breaking the further progress and fundamental conditions of stable progress of the agricultural organizations and small forms of managing are defined.


Personal part-time farms the nizhniy Novgorod region: the present and development prospects

Frolova O.A. the candidate of economic sciences, the docent of the chair «Book keeping, the analysis and audit», Nizhniy Novgorod state engineering - economic Institute ( Buhngiei@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #18, 2011

In article theoretical aspects of formation of economy of the population are considered, the analysis of development of economy of the population of the Nizhniy Novgorod region pro-is found. Are defined the basic problem, braking further development and basic conditions of a strong development of economy of the population.


Prospects of development of life insurance in the South Federal District

Frolova V.V. senior teacher of the Department of Finance and Credit of Krasnodar branch of the Russian State University of Trade and Economics

Journal: Finance and credit, #2, 2009

Life insurance is a promising market segment, due to which the issues of analysis and determination of tendencies of its development become topical. Positive changes in tax and insurance legislation have been witnessed. The author suggests recommendations on the improvement of quality of life insurance and on the development of this market segment as a whole


Economic efficiency of functioning of krestjanisky (farmer) economy in the nizhniy novgorod region

Frolova O.A. associate professor of chair «the Book keeping, the analysis and audit», Nizhniy Novgorod state engineering - economic institute ( Buhngiei@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #46, 2010

In article it is considered theoretical and practical aspects of functioning of country (farmer) economy, the analysis of their development in the Nizhniy Novgorod region is carried out. The basic problems, braking the further development of country (farmer) economy are defined. Practical measures on elimination of these problems are offered.


Financial sanitation of the agricultural organizations: special features and the basic

Melihova l.A. senior lecturer, Volgograd State Agricultural Academy ( lvpopova@bk.ru )

Frolova l.V. graduate student, Volgograd State Agricultural Academy ( set9397@yandex.ru )

Journal: Finance and credit, #7, 2010

At the article the group reason of stipulated for the financial crisis of agroformings pick out, and the peculiarities calculation necessity of functioning agrarian sector proves during financial invigoration realization. The complex of agricultural financial enterprises invigoration measures and the ways of negotiation and their insolvency precautions are elaborated.


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