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Auditors and fiscals of the Peter the Great's times: The origin of Russian institutions of financial control

Baranov P.P. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( bpavel1974@yandex.ru )

Shaposhnikov A.A. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( shaposhnikov.alexandr@mail.ru )

Journal: Finance and Credit, #26, 2016

Importance The article addresses prerequisites for emergence, purposes of creation, nature of operations and specifics of functioning of domestic institutions of audit and fiscal office at the beginning of the 18th century.
Objectives The main objective of the research is to specify and systematize regulatory bases of auditor and fiscal offices in Peter the Great’s Russia, to reveal peculiarities and logic of these institutions development, and to search for the origin of Russian financial audit.
Methods The study rests on the methodology of historical and comparative approach, and employs historical and genetic, problem and chronological, historical and typological methods.
Results We specified the structure, sequence and periods of enactment of legislative documents that determined the creation of State institutions of audit and fiscal offices in Russia at the beginning of the 18th century; characterized organizational aspects and the content of activity of each of the specified services; revealed similarities and defined distinctions in areas of jurisdiction, functional duties, ways and methods of realization of office functions by the institutions of the Russian audit and fiscal offices and the modern institution of national audit.
Conclusions The study proves that fiscal service of the beginning of the 18th century is the first institution of Russian financial control. It triggered the formation of the methodology and techniques for obtaining and assessing the audit evidence that are widely used in the modern auditing practice in the form of audit procedures.


Locating accounting contours and coordinates on the map of science: Expertise of pioneering theoreticians in accounting

Baranov P.P. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( bpavel1974@yandex.ru )

Shaposhnikov A.A. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( shaposhnikov.alexandr@mail.ru )

Journal: International Accounting, #5, 2018

Importance The article studies the cross-disciplinary ties of accounting that determine the structure and contents of its scientific core.
Objectives The research substantiates the existing areas for accountancy development that relies upon a retrospective analysis of the way scientific views on the nature of accounting transformed from the 19th to 20th centuries. We also make a comparative evaluation of issues of bookkeeping that were on the agenda in certain period of the contemporary history.
Methods The methodological framework is based on key principles of science studies as a discipline of the philosophy of science, and methods for performing a contextual and hermeneutic analysis of verbal information. We conduct the analysis by reviewing the most prominent proceedings of pioneering theoreticians in accounting retrospectively.
Results The research provides the rationale for developing the socio-humanist aspects of the accounting theory that would address behavioral and professional facets of relations. Furthermore, the article presents evidence of the social conveyance process so as to disseminate the accounting knowledge in the 15th to the 17th centuries.
Conclusions and Relevance As the scholarly community denies and neglects socio-humanist aspects, which are organically immanent in accounting, it seriously prevents addressing an array of issues. The findings give new opportunities to develop social and behavioral aspects of the accounting theory.


Improving the competitiveness of regional bank

Voronina L.А. Doctor of Economic Sciences, Professor, Department “World of Economics and Management”, the Kuban State University ( labvectorplus@gmail.com )

Shaposhnikov А.М. Graduate Student, Department “World of Economics and Management”, the Kuban State University ( horen25@mail.ru )

Journal: Economic Analysis: Theory and Practice, #16, 2013

Improving the competitiveness of the national credit system in General and regional banks in particular is one of the key questions of economic policy. The article proposes the tools increasing competitiveness of regional banks on the basis of a well-functioning marketing service, as well as the application of the system of budgeting for technology Business Unit Management.


Financial management of regional banks

Voronina L.A. Doctor of Economics, Professor of department "Finance and Credit", the Kuban State University ( labvectorplus@gmail.com )

Shaposhnikov A.M. Graduate Student of department "World Economy and Management", the Kuban State University ( horen25@mail.ru )

Journal: Finance and Credit, #3, 2013

In the article it is noted that quality of management by regional banks is reflected in profitability of operating activities. Banks realize the new approaches and the administrative tools increasing competitive advantages of banking products. One of such instruments of management is the budgeting system; its efficiency is directly reflected in financial result of the bank sphere. Realization of system of budgeting becomes especially actual Russia after the accession to the World Trade Organization (WTO) which opens the Russian market for foreign banks and involves strengthening of competitive fight. The carried-out research of system of budgeting in the regional bank allows to make the conclusions on its positive influence on its competitiveness.


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