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Social audit for organizations of consumer cooperation: a system of procedures and analytical indicators

Amanzholova B.A. Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation ( bibigul_1@mail.ru )

Tereshchenko D.O. Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation ( bibigul_1@mail.ru )

Shishova Yu.A. Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation ( yuliya.shishova.74@mail.ru )

Journal: International Accounting, #46, 2015

The article presents a system of analytical procedures and indicators, which allows to evaluate whether interested parties are satisfied with the balance in policies of using resources for developing social aspects of consumer cooperatives and their unions. The proposed system of analytical procedures and indicators positively contributes to the quality of management in business and social activities of consumer societies and their unions.

Social audit of consumer cooperation organizations: a system of procedures and analytical indicators

Amanzholova B.A. Siberian University of Consumer Cooperatives, Novosibirsk, Russian Federation ( bibigul_1@mail.ru )

Tereshchenko D.O. Siberian University of Consumer Cooperatives, Novosibirsk, Russian Federation ( bibigul_1@mail.ru )

Shishova Iu.A. Siberian University of Consumer Cooperatives, Novosibirsk, Russian Federation ( yuliya.shishova.74@mail.ru )

Journal: International Accounting, #20, 2014

The article presents a system of analytical procedures and indicators that allows estimating satisfaction of the interested parties and balance of resource use policy for development of social aspects of consumer societies and their unions. The offered system reflects integration of methods of efficiency audit, and it complies with strategic audit that promotes improvement of an enterprise's management quality and social fields of activity of consumer societies and their unions.

Social audit for the organizations of consumer cooperation: system of procedures and analytical indicators

Amanzholova B.A. Doctor of Economic Sciences, Professor of the Department of Audit, the Siberian University of Consumer Cooperation ( bibigul_1@mail.ru )

Tereshchenko D.O. PhD of Economics Sciences, Associate Professor of the Department of Accounting and Taxation, the Siberian University of Consumer Cooperation ( bibigul_1@mail.ru )

Shishova Iu.A. Graduate Student of the Department of Audit, the Siberian University of Consumer Cooperation ( yuliya.shishova.74@mail.ru )

Journal: International Accounting, #4, 2014

The system of analytical procedures and the indicators is presented in article, allowing estimating satisfaction of interested parties and balance of policy of use of resources for development of social aspects of functioning of consumer societies and their unions. The system of analytical procedures offered by authors and indicators reflects integration of methods of audit of efficiency, compliance and strategic audit that promotes improvement of quality of management by enterprise and social fields of activity of consumer societies and their unions.

Social audit for the organizations of consumer cooperation: system of procedures and analytical indicators

Bibigul' A. Amanzholova Doctor of Economic Sciences, Professor of the Department of Audit, the Siberian University of Consumer Cooperation ( bibigul_1@mail.ru )

Dmitrii O. Tereshchenko PhD of Economics Sciences, Associate Professor of the Department of Accounting and Taxation, the Siberian University of Consumer Cooperation ( bibigul_1@mail.ru )

Iuliia A. Shishova Graduate Student of the Department of Audit, the Siberian University of Consumer Cooperation ( yuliya.shishova.74@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2014

Going concern in financial statements and accounting policy: forecasting the economic and social impact

Amanzholova B.A. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( bibigul_1@mail.ru )

Ovchinnikova N.N. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( voice55@ngs.ru )

Journal: Economic Analysis: Theory and Practice, #46, 2015

Subject The article addresses the problem of forecasting the economic and social implications of the going concern assumption in financial statements and accounting policies of organizations.
     Objectives The study aims to perform a comprehensive analysis of the impact of significant accounting policies formed on the basis of the going concern principle on the decisions of financial statement users, and on honoring the interests of public significance.
     Methods We applied general scientific methods, namely, analysis and synthesis, induction and deduction, comparison, and economic and statistical methods.
     Results The article formulates economic and social implications of implementing the going concern principle when building the accounting policy based on systematization of interests of users of financial statements; determines the structure of information required for interested users to draw conclusions about the company’s ability to continue as a going concern. On the case study of financial statements of companies, we highlight important indicators needed to justify the degree of disclosure of significant provisions of accounting policies subject to their impact on business continuity.
     Conclusions Forecasting the economic and social implications of implementing the going concern principle should draw on the integrated methodological approach that includes the prediction of consequences of non-compliance with the going concern principle and the degree of realization of the principle in accounting policies of the organization. This approach enables to create an information base to disclose facts enhancing the validity of conclusions and decisions of users regarding the prospects of economic entities’ operations.

Prospects of developing the theoretical and methodological framework of environmental accounting

Amanzholova B.A. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( bibigul_1@mail.ru )

Fribus N.V. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( natalya_klyuh@mail.ru )

Journal: International Accounting, #9, 2015

Importance The article evaluates the current theoretical and methodological framework of environmental accounting that was articulated by foreign and national scientists.
     Objectives The research determines prospects for developing the theory and methodology of environmental accounting when implementing the Concept of sustainable social development, considering the existing environmental protection.
     Methods To assess expenditures for environmental protection, we apply statistical methods for data processing.
     Results The article presents the results of our evaluation of the environmental accounting theory and methodology. Analyzing statistical information on environmental protection costs and investment in capital stock in the Russian Federation within 2003 through 2013, we prove the need to expand the scope of accounting items that relate to environmental activities of national businesses. Drawing upon scientific and applied studies of the Russian scientists, we summarize approaches to defining environmental accounting, state the need in identifying environmental accounting items.
     Conclusions and Relevance In our opinion, to develop the theory of environmental accounting, scientists should forge and align the single approach to understanding of the scope of environmental accounting, set up criteria for recognizing environmental assets and liabilities, substantiate the scope and nature of information on changes in environmental assets and liabilities disclosed in financial statements. If those issues are elaborated, it will ensure advancement of the environmental accounting methodology in the following directions. First, it will contribute to outlining methods for detecting, identifying, measuring, evaluating environmental assets, liabilities, income and expenses. Second, it will create a necessary underpinning for devising internal control procedures, considering the specifics of nature protection activities and importance of its effect on corporate operations. The results of the research may be applied to proceed with the development of the theoretical and applied aspects of environmental accounting and reporting.

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