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International Accounting
 

Management accounting and reporting as tools to improve the effectiveness of project financing mechanisms in Russia

ISSUE 9, SEPTEMBER 2025

Received: 11 July 2025

Accepted: 4 September 2025

Available online: 16 September 2025

Subject Heading: MANAGERIAL ACCOUNTING AND REPORTING

JEL Classification: G31, H32, H54, M11, M41

Pages: 46-65

https://doi.org/10.24891/oiojrj

Andrei I. MASTEROV Institute for Social and Economic Changes and Financial Policy Studies, Financial University under Government of Russian Federation, Moscow, Russian Federation
andrey-masterov@yandex.ru

https://orcid.org/0000-0002-5531-1047

Subject. This article discusses the issues related to the improvement of the information and analytical support system for the development process of investment projects and its impact on the development of the project financing mechanism in the Russian Federation.
Objectives. The article aims to analyze existing problems that hinder the full functioning of management accounting and reporting as tools that help establish a system of information and analytical support for project financing, meeting current needs.
Methods. For the study, I used induction and deduction, systems analysis, as well as methods of statistical analysis, namely grouping and comparison.
Results. The article highlights the significance and place of information and analytical support issues in addressing current problems. It also emphasizes the need to improve the system of information and analytical support for project financing and highlights that managerial accounting and reporting should become the core elements in building such a system.
Conclusions and Relevance. Based on the results of the study, the article concludes about the necessity of standardizing managerial accounting and reporting with the development of corresponding qualification requirements for specialists in this field and the need for the development of appropriate institutions that will focus on the update and practical implementation of the relevant methodology and practical recommendations. The results of the study can be used to develop measures aimed at improving the effectiveness and dissemination of the project financing mechanism in Russia.

Keywords: investment projects, project financing, management accounting, information and analytical base, methodology

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