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International Accounting
 

On the formation of accounting and analytical information in investment management

Vol. 27, Iss. 6, JUNE 2024

Received: 14 March 2024

Received in revised form: 25 April 2024

Accepted: 16 May 2024

Available online: 17 June 2024

Subject Heading: Managerial accounting

JEL Classification: М21, М41, М48

Pages: 665–684

https://doi.org/10.24891/ia.27.6.665

Vera A. MANYAEVA Samara State University of Economics (SSEU), Samara, Russian Federation
manyaeva58@mail.ru

https://orcid.org/0000-0003-3064-1928

Stepan S. KOSINOV Samara State University of Economics (SSEU), Samara, Russian Federation
ss_kosinov@mail.ru

https://orcid.org/0009-0008-7161-142X

Subject. This article considers a set of theoretical and practical provisions on the formation and use of accounting and analytical information in the investment management during the activities of a commercial organization.
Objectives. The article aims to theoretically substantiate the composition of accounting and analytical information and develop practical recommendations for the use of this information in making and implementing investment decisions.
Methods. For the study, we used the general scientific research methods and special techniques, observation, and systems and comparative analyses.
Results. Based on the study of the process of implementing an investment decision, the article defines three stages in it and theoretically substantiates the composition of the accounting integrated information space at each stage of the investment decision. It also reveals the content of the investment analysis area and offers practical recommendations on the use of accounting and analytical information in investment management.
Conclusions and Relevance. The article concludes that there is no approach to the formation of an integrated accounting and analytical information space in investment management. The results of the study can be used by managers and specialists whose professional activities are related to investment activities in the process of preparing information for investment decisions by the management of the organization.

Keywords: investment, accounting, analysis, accounting and analytical information

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