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A model of intellectual capital in diagnostics of high-tech companies

L'vova N.A. Saint Petersburg State University, St. Petersburg, Russian Federation ( lvova_n.a@mail.ru )

Abramishvili N.R. Saint Petersburg State University, St. Petersburg, Russian Federation ( neliko5@gmail.com )

Journal: Financial Analytics: Science and Experience, #25, 2014

The article deals with the peculiarities of high-tech companies diagnostics when using a model of intellectual capital. The authors consider a role of intellectual capital in the diagnosis of high-tech companies within the context of the financial features, which is inherent of innovation business. The paper provides the rationale and evaluates methods of valuating intellectual capital, which in the authors' opinion, can be successfully applied in cost management and forecasting of bankruptcy prediction of high-tech companies.


Russian issuers: challenges emerging market

Darushin I.A. Petersburg State University, St. Petersburg, Russian Federation ( darushin@mail.ru )

L'vova N.A. St. Petersburg State University, St. Petersburg, Russian Federation ( lvova_n.a@mail.ru )

Journal: Finance and Credit, #10, 2014

The article considers parameters of functioning of stock market are an important factor of economic development as the countries as a whole, and certain managing subjects. More it concerns the companies which have placed in the market the securities. The authors investigate the level of development of the Russian securities market in comparison with other countries, the list of its main disproportions locates. The paper analyzes the conditions of activity of the domestic company’s issuers from the point of view of their influence on stock market and nature of its development. The authors estimate the features of the national financial system connected with share sector on the basis of the revealed regularities.


The balance sheet theory of A.P. Roudanovsky

L'vova D.A. Saint-Petersburg State University, Saint Petersburg, Russian Federation ( d.lvova@spbu.ru )

Journal: International Accounting, #23, 2016

Importance The article overviews the original balance sheet theory of A.P. Roudanovsky as a synthesis of some European scholars’ theories. The concept was analyzed in relation to public economy.
Objectives The research analyzes the theory and explains it in terms of the specifics of public economy, its finance and business processes.
Methods The evolution of municipal authority accounting practices was examined with such methods as analysis, synthesis, substantiation of the cause-and-effect relations, observation, comparison, grouping, interpretation, etc.
Results I provided a new interpretation of the Roudanosky balance sheet theory as a specific and theoretical construct. The theory stems from spatial and timing interpretations of the balance sheet. The concept is presented in the context of the epoch and the former theory and practices of accounting.
Conclusions and Relevance As main characteristics of the Roudanosky balance sheet theory, it implies a correlation between the balance sheet and budget, substantiates the substance of assets and liabilities in the balance sheet of public entity, determines opportunities and scope of applying the cash method and accrual basis in the public entity. The article supplements theoretical researches in public accounting as needed to determine areas and contents of its reforms.


Ideas of Giuseppe Cerboni in the Russian accountancy

L'vova D.A. Saint Petersburg State University, Saint Petersburg, Russian Federation ( d.lvova@spbu.ru )

Journal: International Accounting, #12, 2015

Subject The article deals with the background of penetration of the Italian accounting school ideas into Russia, and, in particular, logismografia, Giuseppe Cerboni's doctrine. Cerboni's ideas were influential in the Russian theory of accounting from the 1880s to the 1930s. Several Russian accounting researchers, namely, Popov A.Z., Ezerskii F.V., Rudanovskii A.P., Galagan A.M., and Evslin Z.P. made a significant contribution to the study of the doctrine.
     Objectives The article contains a detailed analysis of Cerboni's ideas, their influence on the Russian accounting school, and especially on the public sector's accounting theory.
     Methods The methodological basis of the study is a historical analysis of accounting theories that were significant for Italian and Russian accounting schools.
     Results
The study determines what provisions of Cerboni's theory attracted attention of Russian scientists, and how the latter interpreted them. The article focuses on the attempts of using Cerboni's ideas in the past, and on their continuing relevance. The results of the study were presented at the 34th Congress of the European Accounting Association in Rome.
     Conclusions and Relevance Russian accountants undertook a unique attempt of practical application of Cerboni's logismografia. The theory showed its undeniable advantages as a basis of synthesis of the budgetary and commercial accountancy. The experience may be also useful for the ongoing reform of the public sector (budgetary) accounting.


Accounting for the property of the City of Moscow in the late 19th century

L’vova D.A. Saint-Petersburg State University, St. Petersburg, Russian Federation ( d.lvova@spbu.ru )

Journal: International Accounting, #5, 2016

Subject The article discusses the accounting reform of the City of Moscow in the 1880s. The reform was aimed at introducing the double-entry and patrimonial accounting methods used by private companies. The reform led to the formation of the first balance-sheet of the public (municipal) entity in Russia.
Objectives The study aims to describe causes, contents and results of commercial accounting implementation in the Moscow City government. The historical example of hundred and fifty years old is considered as a good platform for discussing the key issues of asset recognition on the public (State) sector's balance-sheet.
Methods The methodology of the study rests on the historical analysis of the Moscow City accountancy at the end of the nineteenth century.
Results The study identified approaches to the recognition and measurement of assets in first balance-sheets of the City of Moscow, formed in the 1880s. It also provides a comparative analysis of European cities' balance-sheets based on statistical publications, and explains the debate on municipal asset recognition and valuation in statistical circles of the time.
Conclusions and Relevance The Moscow City accountancy during the period under investigation represents a unique example of an intelligent and creative approach to the adoption of commercial accounting methods in the public sector. This experience can be useful for the modern reform of the public sector accounting and financial reporting.


Accounting and financial reporting of the Moscow City during the origination of the city government

L’vova D.A. Saint Petersburg State University, Saint Petersburg, Russia ( d.lvova@spbu.ru )

Journal: International Accounting, #35, 2015

Importance The article presents a pioneering historical overview of the origination of accounting and financial reporting in the city government, illustrating financial statements of the Moscow City within 1870s through 1880s.
     Objectives The article analyzes the content, methods and progress of financial reporting during the period when local authorities originated in Russia, and Moscow in particular.
     Methods The methodological framework relies upon a historical analysis of how financial reporting evolved in the city government. The research is also based on analysis, synthesis, substantiation of the cause and effect relation, observation, comparison, grouping, interpretation, etc.
     Results I figured out what kind of financial reporting the Moscow City had issued for the first decades after the city government had been established. I also reviewed its format, methodological basis and novelties as compared with general practices.
     Conclusions and Relevance Financial statements of the Moscow City of the said period exemplify the elaborated and creative approach to preparation of municipal reports. Moscow's financial statements of the period were of the dual nature, i.e. they split financial and annual reports and included non-financial information, rather than only financials prescribed in laws. This expertise may appear interesting for the contemporary accounting and financial reporting reform in the public sector.


Accounting and financial reporting of the City of Moscow during the origination of the city government

L'vova D.A. Saint Petersburg State University, St. Petersburg, Russian Federation ( d.lvova@spbu.ru )

Journal: International Accounting, #14, 2017

Importance The article presents a pioneering historical overview of the origination of accounting and financial reporting in the city government, illustrating financial statements of the City of Moscow within 1870s through 1880s.
Objectives The article analyzes the content, methods and progress of financial reporting during the period when local authorities originated in Russia, and Moscow, in particular.
Methods The methodological framework relies upon a historical analysis of how financial reporting evolved in the city government. The research is also based on analysis, synthesis, substantiation of the cause and effect relation, observation, comparison, grouping, interpretation, etc.
Results I figured out what kind of financial reporting the City of Moscow had issued for the first decades after the city government had been established. I also reviewed its format, methodological basis and novelties as compared with general practices.
Conclusions and Relevance Financial statements of the City of Moscow of the said period exemplify the elaborated and creative approach to preparation of municipal reports. Moscow's financial statements of the period were of the dual nature, i.e. they split financial and annual reports and included non-financial information, rather than only financials prescribed in laws. This expertise may appear interesting for the contemporary accounting and financial reporting reform in the public sector.


Bankruptcy as a challenge for economic security of Russian companies

L'vova N.A. Saint Petersburg State University, St. Petersburg, Russian Federation ( n.lvova@spbu.ru )

Kal'varskii G.V. Saint Petersburg State University, St. Petersburg, Russian Federation ( kalvarsky@spbu.ru )

Journal: National Interests: Priorities and Security, #1, 2016

Importance The article focuses on the specifics of corporate bankruptcy in terms of economic security of business.
Objectives The research critically revises the evolution of the Russian insolvency institution and its factors in terms of economic security, threats of criminal bankruptcy schemes employed for illegal property takeovers.
Methods The methodology relies upon the principle of priority of institutional changes in socio-economic development. Hence, the institutional environment is regarded as a key factor of development and specifics of the Russian insolvency institution.
Results Evolutionary steps of the Russian insolvency institution are presented through two aspects, i.e. legislation and law enforcement. Throughout the period of contemporary history, the national insolvency institution has been proved to ineffectively operate and perform irrelevant functions. We demonstrate an ambiguous role of the State as it supports an ineffective development course of the insolvency institution.
Conclusions and Relevance Ineffective operations of the insolvency institution poses a serious threat to economic security of the Russian business, violating interests of good faith market actors and requiring immediate remedies. It is necessary to further develop the bankruptcy legislation in line with the current situation and advanced global practices, improve anti-criminal bankruptcy practices, and methodological framework of court-appointed administration.


Investment project evaluation in the event of a threat to solvency (bankruptcy)

Darushin I.A. Saint-Petersburg State University, St. Petersburg, Russian Federation ( darushin@mail.ru )

L'vova N.A. Saint-Petersburg State University, St. Petersburg, Russian Federation ( lvova_n.a@mail.ru )

Journal: Financial Analytics: Science and Experience, #39, 2015

Importance The article deals with methodological aspects of investment project evaluation for arbitration management purposes. Insolvent debtor's investment activity has certain specifics; however, the methodological support for the corresponding analysis is not available. Draft federal standard for analysis of organization's financial position and results of its financial, economic and investment activities during procedures applied in bankruptcy cases does not solve the problem either.
     Objectives The study aims to provide a rationale for efficient methodological approaches to evaluation of investment projects of organizations going out of business (bankrupts).
     Methods Using the method of theoretical generalization, we examine specifics of investment analysis under insolvency, focusing on investment and operational phases of vested capital.
     Results Requirements to opinion preparation on debtor's financial position should include key performance criteria for investment projects. These criteria correspond with interpretation of investments in the context of generated cash flow. We present a unique methodology to substantiate investment decisions using a modified indicator of net present value.
     Conclusions and Relevance The proposed algorithm of evaluation may be useful for arbitration managers, as well as at pre-trial stages of crisis management of organizations demonstrating signs of financial distress.


Chief Accountant of the Moscow City Council A.P. Roudanovsky and his balance sheet model

L'vova D.A. Saint-Petersburg State University, St. Petersburg, Russian Federation ( d.lvova@spbu.ru )

Journal: International Accounting, #20, 2016

Importance The article discusses the accounting reform of the Moscow City government in the late 1890s undertaken by Alexander Roudanovsky, the Chief Accountant of the municipal administration. The reform resulted in the creation of a distinctive accounting system of the public economy, including the document management, chart of accounts and set of financial and non-financial reports. It also served as a basis for the original balance sheet model of the public sector economy, which later became known as the Roudanovsky three-part balance sheet.
Objectives The paper aims to analyze the practice of accounting and reporting of the Moscow City economy, when Roudanovsky was the Chief Accountant of the municipal administration, to study his methods to establish the relationship between balance sheet and budget, commercial and public sector accounting.
Methods The paper rests on the historical analysis of the evolution of municipal accounting, analysis, synthesis, grounding the cause-effect relationships, observation, comparison, grouping, interpretation, etc.
Results The study reveals the motivation to create a three-part balance sheet model and analyzes its gradual formalization. For the first time, the three-part balance sheet model is interpreted as a consequence of the experiment in the Moscow City accounting system transformation.
Conclusions and Relevance Roudanovsky's experiments for creating a balance sheet model of the Moscow City economy are significant; they illustrate the search and origination of the new scientific theory that meets the needs of the public sector's accounting practice.


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