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ИД «Финансы и кредит»






International Accounting

Designing a system of control over management reporting indicators

Vol. 26, Iss. 5, MAY 2023

Received: 3 April 2023

Received in revised form: 20 April 2023

Accepted: 24 April 2023

Available online: 16 May 2023

Subject Heading: Managerial accounting

JEL Classification: М41

Pages: 478–499


Guzaliya S. KLYCHOVA Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation


Il'ya V. BAGAEV Kazan Innovative University named after V.G. Timiryasov (IEML), Kazan, Republic of Tatarstan, Russian Federation


Tat'yana D. POPLAUKHINA Kazan National Research Technical University named after A.N. Tupolev – KAI (KNRTU-KAI), Naberezhnye Chelny Branch, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation

ORCID id: not available

Subject. This article analyzes the system of monitoring of the reliability of management indicators at various stages of their formation.
Objectives. The article aims to systematize and summarize knowledge about the features of developing a system control of management reporting indicators.
Methods. For the study, we used a dialectical approach, observation, synthesis of disparate information, analysis of the results obtained, and accounting methods. Statutory acts on accounting legislation, scholarly works of Russian and foreign scientists on management accounting and reporting served as the information base of the study.
Results. The article reveals the problem of replacing the control of the reliability of indicators of management reports with the control of the effectiveness of activities, carried out by comparing the indicators. It describes the stages of arranging control at the enterprise and offers recommendations for their implementation, taking into account the management goals of management. The article also substantiates the possibility of strengthening control over the reliability of management data in the context of the development of digital technologies.
Conclusions. Accounting methods should be applied based on the context of management objectives. Internal control procedures should be carried out within the management subsystem.

Keywords: reporting, management accounting, control, input error, 1C


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