Home  Journals  National Interests: Priorities and Security  2(455) - 2026 February

Determining the political and economic direction of State policy in the field of accounting, financial reporting, and auditing in Russia

Received: 7 November 2025

Accepted: 3 December 2025

Available online: 26 February 2026

Subject Heading: ECONOMIC POLICY OF THE STATE

JEL Classification: G39, M48

Pages: 52-73

https://doi.org/10.24891/fxaeaw

Subject. This article discusses the Russian State policy in the field of accounting, financial reporting, and auditing.
Objectives. The article aims to characterize the political and economic components of Russia's State policy in the field of accounting, financial reporting, and auditing activities.
Methods. For the study, we used the dialectical method of scientific knowledge, method of collecting theoretical information, analysis, synthesis, comparison, abstraction, and formalization.
Results. The article establishes a political direction for State regulation of accounting, financial reporting, and auditing activities, and proves that the accounting system impact on economy is mediated through the institutional environment.
Conclusions. There is a lack of convincing empirical evidence on how the accounting system is related to the economy. The scientific literature does not provide specifics on which tools to use within the framework of accounting policy in capital markets. The identified problematic issues serve as promising directions for further development of the research topic.

Keywords: state policy, economic policy, regulation of accounting, accounting system

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