Ivanov E.A.Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ivanoveacoop@gmail.com
Importance The respective management system maintains operations of any business. Current economic circumstances create absolutely new requirements to the information basis needed to take managerial decisions. Objectives The research examines historical aspects and the impact the accounting thought progress had on views of substance of the accounting and analytical framework in cooperative organizations starting from the 1990s. Methods Based on analysis, synthesis, comparison, grouping and generalization, I traced how the accounting thought evolved in relation to the accounting and analytical framework of the management mechanism in cooperative organizations, how changes in business conditions made it transform. Results I found historical milestones of the accounting and analytical framework as an economic category and presented my views on its substance and further development scenarios. The research compares theoretical approaches to determining the substance of the accounting and analytical framework and formulated my own concept for maintaining it in cooperative organizations. Conclusions and Relevance The legislative and regulatory framework needs to be supplemented with new documents on methodological approaches to business processes, including the accounting and analytical framework, which would enhance the efficiency of managerial decisions.
Keywords: investment, taxation, regulation
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