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Review of the monograph "A history of management accounting: the British experience" by Trevor Boyns and John Richard Edwards
Nazarov D.V. Financial University under the Government of the Russian Federation, Moscow, Russian Federation ( email@example.com )
Sidorova M.I. Financial University under the Government of the Russian Federation, Moscow, Russian Federation ( firstname.lastname@example.org )
Journal: International accounting, #28, 2014
The article presents a review of the monograph "A History of Management Accounting: The British Experience" by Trevor Boyns and John Richard Edwards, professors of Cardiff Business School (UK). The monograph, reviewed in Russian for the first time, was included in the New Works in Accounting History book series and published by Routledge in 2013. The work is the result of T. Boyns and J. Edwards' long-term studies. The material presented in this monograph is expanded compared to previous publications by expanding the time frame (from the late Middle Ages to 1970), and adding new archival sources. The book contains not only the authors' opinion on the original interpretation of the development of management accounting, but also the position of well-known scientists on the conceptual framework of historical research. The authors adhere to the 'new realist economic rationalism' principle. While not denying the priority of economic factors in management accounting development, they include other factors - political, cultural, social, institutional, and so on, in the scope of the research. In describing the dynamics of historical development, T. Boyns and J. Edwards portray their vision of changes in management accounting methodology as 'continuity with change'. Presenting the fundamental work of T. Boyns and J. Edwards to the Russian readers, the authors of the review draw attention to the situation with historical research on management accounting in Russia, which is not sufficient at present.
Journal: International accounting, #,
About work R.Mattessicha and Jean-Gi Degoza «Other party of the European accounting: Germany and France till an era of changes on a way to the international standards»
Kuter M.I. the Doctor of Economics, the professor managing chair of accounting, audit and the automated data processing, the Kuban state university ( email@example.com )
Klimova J.V. the post-graduate student of chair of accounting, audit and the automated data processing, the Kuban state university ( firstname.lastname@example.org )
Journal: International accounting, #18, 2011
Richard Mattessicha and Jean-Gi Degoz's research «Other party of the European accounting: Germany and France till an era of changes on a way to the international standards» is devoted accounting development in Europe in ХIХ–ХХ centuries In article the basic directions of scientific researches in Germany and France on a transition threshold to the international standards are considered.
Shirobokov V.G. doctor of economic sciences, professor, head of department of accounting and audit of Voronezh State Agrarian University named after K.D. Glinka ( email@example.com )
Richard G. professor of the Paris Dauphine University (France), Voronezh State Agricultural University in the name of K.D. Glinka
Altukhova Y.V. Ph.D., student, Voronezh State Agricultural University after K. D. Glinka ( firstname.lastname@example.org )
Journal: Regional Economics: Theory and Pactice, #8, 2009
Society, companies and state pay more and more attention to ecological and social problems of the production process. Plants will soon have to report on the natural resources depletion, environmental pollution, damage caused to nature or human welfare. Thereupon ecological and social components taken into account, sustainable development of the economy and society becomes more vital than ever. The article deals with the accounting of the ecological component of the environment in agricultural companies and plants of the Russian Federation.
Voloshinskaya A.A. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( email@example.com )
Komarov V.M. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( firstname.lastname@example.org )
Journal: Economic Analysis: Theory and Practice, #4, 2017
Subject The article considers a possibility of using the concepts of creative city by Charles Landry and Richard Florida in Russian conditions.
Proposals on reforming the fundamental principles of the enterprise, joint-stock company and social interest through environmental accounting (Part I)
Richard J. Emeritus Professor at Paris-Dauphine University and Voronezh State Agricultural University named after Emperor Peter the Great, Expert-Comptable, Member of College of French Accounting Standards Authority, Paris, France ( email@example.com )
Altukhova Yu.V. Reims Champagne-Ardenne University, Reims, France ( firstname.lastname@example.org )
Journal: International accounting, #22, 2017
Importance This article examines the accounting and law issues in connection with exacerbating environmental and social imperatives. It addresses the genesis and development of accounting and analyzes the IAS/IFRS conceptual framework.
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