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Conceptual space accounting in Russian and foreign scientific tradition

Volkova Olga N. PhD of Physics and Mathematics, Professor, the National Research University, the Higher School of Economics, Saint Petersburg, Russia ( volkova@rambler.ru, volkova@hse.spb.ru )

Journal: International accounting, #2, 2014

The article analyses accounting subject and concept in Russian end English, in professional and academic discourses. Comparative discourse analysis applies to accounting paradigms in Russian and English research papers; the major research programs in the history of accounting are discussed. Basic accounting nature ideas in the main paradigms are revealed: accounting as methodology of the financial data registration, information technology, language, power and social practice. It is shown that in works of the Russian authors the methodological paradigm dominates at domination of works of a practical orientation even in the academic journals. Problems and prospects of the Russian registration science and practice are discussed.


Calculation of parameters of waves of Elliott in the economic analysis

Volkova S.N. professor of chair the Higher and applied mathematics, Kursk state agricultural academy ( Volkova_47@mail.ru )

Sivak E.E. associate professor of chair«the Standardization and certification, Kursk state agricultural academy

Shleenko A.V. senior teacher of chair the Examination and management of the real estate, Kursk state technical university ( Shleenko77@mail.ru )

Journal: Economic Analysis: Theory and Practice, #18, 2010

In article unequivocal definition of waves of Elliott on degree of the relation of information-power streams that allows making the administrative decision on a securities market on sale and purchase is shown.


Features of concept of national accounting (experience of linguistic-cultural analysis)

Volkova O.N. PhD of Physical- Mathematical Sciences, Professor, the Department of Financial Markets and Financial Management, the National Research University -Higher School of Economics (St Petersburg, Russia) ( volkova@rambler.ru )

Journal: International accounting, #27, 2013

This study provides insights into the structure, content, images and values that form the accounting-related concepts in Russian. Comparative linguistic-cultural analysis was applied to the semantic spaces of accounting concepts in Russian and English. It is shown that the low status of accounting theory in Russia is defined by the fuzziness of its concept.


Structure and evolution of socio-economic institute of accounting

Volkova O.N. Higher School of Economics, National Research University, Saint Petersburg, Russian Federation ( volkova@rambler.ru )

Journal: International accounting, #26, 2014

The article analyses the structure and evolution of accounting as a socio-economic institute since the beginning of the 2nd millennium BC to the present day. The author demonstrates that the sequence of stages of formation of the institute of accounting and its functionality meet the common patterns of institutionalization. The structure of accounting highlights institutions of accounting practices (techniques and professions) and accounting knowledge (education and sciences) and the paper discerns and describes the milestones of their evolution.


Result-based approach in the financial management of the budgetary institutions

Volkova O.N. Ph.D., professor, The Higher School of Economics (Saint-Petersburg branch, International Accountancy Department) ( volkova@rambler.ru )

Journal: Finance and credit, #34, 2010

The paper discusses the objectives and principles of purpose-based and result-based management in budgetary institutions, the differences between this approach and process management. The concept of cost-chain analysis in the sector of public services is offered. Possible approaches to the standardization and regulation within the result-based management: costs rationing of the standard of public services and the functional costs of the institutions themselves. Stages for the second approach are offered by the example of budgetary institutions - centralized accounts administrations of municipalities.


Territoriality, functional, institutional in Russian and European studies of macro-regionalization

Volkova O.N. PhD of Physical and Mathematical Sciences, Professor, the National Research University – the Higher School of Economics (St Petersburg, Russia) ( volkova@rambler.ru )

Journal: Regional Economics: Theory and Pactice, #16, 2013

In the article the approaches to macro-region definition in research works of the Russian and European authors are considered. It is shown that in domestic tradition allocation of macro-regions happens on the basis of the resource and branch principle and is perceived by all actors as set from the outside, and in the European Union (EU) – on the basis of first of all welfare factors of self-identification of territories. The reasons of these distinctions and the further directions of researches are defined.


The analysis of the agricultural cooperative markets networks development in Russia regions

Volkova O.N. Ph.D., professor, The higher school of economics (Saint-Petersburg branch, International accountancy department, Autonomous nonprofit organization «Laboratory of the social-economic research», Saint-Petersburg ( volkova@rambler.ru )

Journal: Regional Economics: Theory and Pactice, #43, 2010

Results of research on problems and prospects of the agricultural co-operative markets network development in regions and municipalities of the Russian Federation as of the end of 2009 on an example of 30 regions are presented. The statutory regulation and the actual situation with the markets in regions is analyzed. Factors of success and failures of regional networks are revealed, the estimation of prospects and possible ways of development of this distribution channel is given.


Methodology of macro-regional planning of tourist and recreational complex development of the North-West Federal District

Volkova O.N. PhD of Physical and Mathematical Sciences, Professor of department "Financial Markets and Financial Management", the National Research University, Higher School of Economics ( volkova@rambler.ru )

Journal: Regional Economics: Theory and Pactice, #23, 2012

In the article preconditions are presented, strategic reference points and the directions of development of a tourist and recreational complex of the macro-region on an example of the Northwest federal district of the Russian Federation are defined. Measures of support of branch taking into account features of climatic and social and economic capacity of territories, powers of the state in the field of regulation of a kind of activity and world tendencies of development of tourism are revealed.


Problems of formation of systematized information on stocks in domestic and foreign financial statements

Sapozhnikova N.G. Doctor of Economic Sciences, Professor of department "Accounting", the Voronezh State University ( sapozh@yandex.ru )

Volkova J.B. PhD in Economics, Associate Professor of the accounting chair, the Voronezh State University ( j.b.volkova@mail.ru )

Journal: International accounting, #29, 2012

In the article theoretical and methodical aspects of harmonization of the Russian and international account systems of reform processes of the Russian accounting, and formation of organizational ensuring procedure of transformation of the reporting are considered. The main discrepancies and contradictions in approaches to the accounting of the economic operations which are carried out with stocks that promotes permission of actual problems of the international standardization of accounting are revealed.


Econometrical analysis of the credit portfolio determinants in Russian banks

Volkova O.N. PhD in Economics, Professor, the National Research University of the Higher School of Economics, St Petersburg ( volkova@rambler.ru )

Gruzdev S.I. bachelor of economics, assistant, audit department, KPMG (Moscow) ( gruzdev.sergey.hse@gmail.com )

Journal: Financial Analytics: Science and Experience, #45, 2013

The paper examines an econometrical model of the business credit portfolio volume (BCPV) for largest Russian banks during 2010-2012. It is shown that BCPV is defined only by attracted and invested funds volumes and is not dependent on external factors, contradictory to the common Western papers' results; the participation of the Russian state in the bank equity is surprisingly not-affecting its credit policy. The causes and the effects of the results received are discussed.


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