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ИД «Финансы и кредит»






International Accounting

Editorial Policy

Русская версия

The journal’s Editorial Policy is based on and in accordance with the Editorial Policy of Publishing house FINANCE and CREDIT, taking into account the themes of the journal.

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
  • role of accounting in innovative development


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 5
May 2024