The objective of the journal is to provide an opportunity to the scientific and business community to publish original research findings, draw attention to promising and important fields of economic science, strengthen the comprehensive and useful exchange of views between the scientific and business communities in Russia and abroad.
The journal’s main task is to publish materials that reflect the topical issues of modern accounting, theoretical approaches to formation of the system of management accounting, auditing, the transformation of national reporting in accordance with international standards and those ones of other countries.
The journal publishes materials both of theoretical and practical scope.
The journal’s thematic focus
theory and history of the development of methodologies and accounting organization
methodological basis and goals of accounting
concepts, principles and rules of accounting
regulation and standardization of accounting rules
adapting the different accounting systems and their compliance with international standards
peculiarities of formation of accounting (financial, administrative, tax, etc.) reporting on economic activities, territories and other segments of economic activity
transformation of the national reporting in accordance with international standards and those ones of other countries
organizational and methodological issues of the use of modern information and communication technologies in the field of accounting and audit
cost accounting and calculation of cost of production
reporting on sustainable development
social and environmental accounting
accounting and assessment of environmental and social risks in the activity of economic entities
social corporate reporting
social auditing and accounting of limited resources
cognitive aspects of accounting and decision-making
role of financial accounting in the formation processes of international capital
role of management accounting in the business processes
judicial functions of accounting in international activities
conflict of public and private accounting functions as a conflict of interest in the audit process
role of accounting in gender and class conflicts of economic entities