Home  Journals  International Accounting  25(319) - 2014 July

The accounting paradigm in global economy: Russia's problems and their solutions

Available online: 5 July 2014

Subject Heading: PROBLEMS. VIEWS. SOLUTION

JEL Classification: 

Pages: 38-46

The article questions the paradigm shift of external reporting on the activities of companies in a global economy. The author determines the role of management accounting in the preparation of reporting on the sustainable development and integrated reporting as their reliable information base. The paper identifies a number of problems, which will contribute to activating the development of management accounting in Russia, to increase the transparency of external reporting, which is published by the Russian organizations.

Keywords: paradigm, sustainable development, social reporting, integrated reporting, management accounting

References:

1. BakhturinaYu.I. Sotsial'naya otchetnost' korporatsii: aktual'nye problem [Social accounting of a corporation: the current issues]. Sovremennaya ekonomika: problemy i resheniya – Modern economy: problems and solutions, 2010, no 6, pp. 124–137.
2. KPMG v Rossii i SNG. Korporativnoe upravlenie i ustoichivoe razvitie [KPMG in Russia and the CIS. Corporate governance and sustained development]. Available at: Link. (In Russ.)
3. KPMG v Rossii i SNG. Na puti k integrirovannoi otchetnosti v 21 veke [KPMG in Russia and the CIS. Towards an integrated reporting in the 21 century]. Available at: Link. (In Russ.)
4. Ofitsial'nyi sait Rossiiskogo soyuza promyshlennikov i predprinimatelei [Official website of the Russian Union of industrialists and entrepreneurs]. Available at: Link. (In Russ.)
5. Global Reporting Initiative. Official website. Available at: Link.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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