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Accounting for investment property transactions in Ukraine: prospects of development

Polishchuk I.R. PhD, Assistant Professor of the Department of Analysis and Statistics, Zhytomyr State Technological University, Ukraine ( Irinush16@yandex.ru )

Suprunova I.V. PhD, Assistant Professor of the Department of Fundamental Economic Disciplines, Zhytomyr State Technological University, Ukraine ( suprunova13@rambler.ru )

Journal: International accounting, #39, 2012

The approaches towards reflection on accounts the transactions with investment property in the context of the elements of the method of accounting have been considered. The basic directions of improvement the accounting for transactions with the investment property have been offered.


Accounting provision for real estate trust management

Suprunova I.V. PhD in Economic Sciences, Associate Professor of the Department of Fundamental Economic Sciences, the Zhytomyr State Technological University, Ukraine ( suprunova13@rambler.ru )

Mykhalchyshyna L.G. PhD in Economic Sciences, Senior lecturer of the Department of Auditing and State Control, the Vinnytsya National Agrarian University, Ukraine ( Lorik-m@i.ua )

Journal: International accounting, #21, 2013

In the article the approaches to the estimation of the real estate in transactions of asset management on the part of the trustor and the trustee are considered. The directions of improving the estimation of the real estate in transactions of trust management are offered.


Controlling and management accounting: prioritization

Suprunova E.A. Omsk State Transport University, Omsk, Russian Federation ( suprunova06@mail.ru )

Journal: International accounting, #38, 2015

Subject The paper attempts to critically interpret the results of the Russian science in the ongoing discussion about relationship between the concepts of controlling and management accounting.
     Objectives The study aims to set priorities of these concepts development and improvement.
     Methods I employ the comparison, systematization and generalization methods to analyze academic papers on the problem of correlation of controlling and management accounting concepts and critically reflect upon the content of textbooks. Questionnaire surveys, tabulation procedures and graphing underpinned the analysis of periodical publications, curricula of higher schools, and attitude of specialists to objectives formulated in the academic papers.
     Results Management accounting and controlling study the same objects, are based on the same principles, employ the same techniques and methods, and focus on the support to management decision-making. They are divided into operational and strategic. However, due to certain conditions, these two concepts are not entirely equal. Research in management accounting and controlling should consider all accumulated knowledge and experience as a whole, and depart from fragmentation and lack of consistency in research findings and practical implementation.
     Conclusions and Relevance The findings may be useful for teaching courses on Controlling and Management Accounting, writing manuals, scientific articles, as well as for further scientific research.


Accounting for managers or assessing the risk of lack of demand for accounting data

Suprunova E.A. Omsk State Transport University, Omsk, Russian Federation ( suprunova06@mail.ru )

Journal: International accounting, #1, 2018

Subject The article reviews the practicability of expanding the knowledge and skills of the new generation of managers to explain the underlying factors impacting their study of accounting or problems associated with a lack of demand for accounting data on the part of managers.
Objectives The aim of the study is to analyze the development of managerial accounting integration into the enterprise management system and assess the risk of the lack of demand for accounting data by managers of different levels.
Methods Using the method of comparison, systematization and generalization, I analyzed scientific publications on management functions and the importance of financial and managerial accounting for managers. The study also employs a questionnaire survey and construction of graphs for further discussion on the requirements for job applicants for the position of a manager.
Results The results of the study are of research and practice nature. They can be used to revise the curriculum of universities to improve the quality of training the graduates majoring in management.
Conclusions One of important indicators of enterprise economic security is a qualitative organization of accounting system (financial and managerial accounting) and the interaction of all structural units, especially managers at various levels, in efficient use of information flows. Therefore, it is crucial to assess the risk associated with the lack of demand for accounting data by managers at various levels.


The Institute of Management Accounting in Russia: possible perspectives and ways of their implementation

Suprunova E.A. Omsk State Transport University, Omsk, Russian Federation ( suprunova06@mail.ru )

Journal: International accounting, #43, 2014

Subject The article continues the discussion launched by M.A. Vakhrushina in her work "The problems and development prospects for the Russian management accounting". Duly appreciating the contribution of scholars and practitioners, it is necessary to note that in many respects the issues of theory and methodology of management accounting still remain undeveloped, which, in turn, makes it difficult to organize it and further apply in commercial entities. To solve the existing problems in the field of management accounting, it is practical to create the Institute of Management Accounting (IMA) at the Institute of Professional Accountants (IPB) of Russia.
     Objectives The purpose of the article is to define a list of problems due to which the Russian management accounting is drastically lagging behind the international one. The IMA might partly solve these problems.
     Methods In the study, I applied the systems approach to the problems under investigation, as well as general scientific and special methods.
     Results I substantiated the need to integrate the management accounting system into economic management process, identified the trends in the integration processes, which enable to simulate managerial scenarios and develop managerial decisions for a particular system or in package. Understanding these processes necessitated building a theoretical basis of management accounting in the form of a reference frame. This enables to expand the conceptual framework.
     Practical Application Under a free market economy, the most viable scheme of the IMA creation and functioning is its organization on the basis of the Institute of Professional Accountants of Russia.
     Conclusions and Relevance The aim of the developed concepts and recommendations is to enhance the performance of management accounting system in commercial organizations, as the scientific inquiry in the field of management accounting currently seeks to develop strategic, innovation and behavioral approaches in management, and practical implementation of these approaches requires using of tools business process engineering.


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