Lebedev K.N.Financial University under Government of Russian Federation, Moscow, Russian Federation KNLebedev@fa.ru
Importance The article studies the development trends in accounting. Objectives The article aims to justify the development prospects of accounting, such as its absorption by planning, except for the primary observation. Methods For the study, I used a dialectical approach and the logical and historical unity method. Results I found that the absorption of accounting by planning is a natural process, the conditions for which were formed a hundred years ago, and the future result is a complete transformation of accounting into planning, except for the primary observation. Conclusions Accounting is not interested in strategic integration of planning and accounting in society. This means that the merger of accounting and planning can be provided by the State only, and the theoretical basis for it should be developed by the economic theory. The results of this research can be used as a basis for further research on the rationale for merger of accounting and planning in the economy and in society, in general, and the formation of measures to ensure the conditions for such a merger.
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