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Intelligent technologies and the future of accountancy

Pankov V.V. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation ( Pankov.VV@rea.ru )

Kozhukhov V.L. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation ( teacher_acc@mail.ru )

Journal: International Accounting, #3, 2020

Subject Gaining momentum and influencing accounting processes, modern information technologies make people think that accountancy will soon cease to exist as a profession. Accountancy undergoes deep transformation processes as digital intellectual technologies develop and get integrated into accounting practices.
Objectives We review the general trend in the development of accounting in the nearest future as innovative methods of accounting spread and digital and communication technologies are integrated into business practices.
Methods The study is based on logic methods of research, systems analysis and synthesis.
Results The article investigates the main tendency of changes that happen in accountancy, which rests on three IT pillars, i.e. Big Data, data analysis and artificial intelligence. Each of them reshapes accounting approaches and methods. Summarizing the general intellectual trend, we conclude that it is erroneous to think that the accounting profession is fading away. It is necessary to more diligently analyze and evaluate the impact of modern intellectual systems on the future of accountancy.
Conclusions and Relevance We disclose global trends in the development of digital intellectual technologies in accounting to spotlight the common line in accountancy. The issue of accountancy as a disappearing profession should be reformulated to determine how professional competencies should be transformed to meet the new reality of the digital future.


Strategic management accounting and theory of fuzzy sets

Pankov V.V. Doctor of Economic Sciences, Professor, Head of department "Accounting and Audit", the Russian Economic University named after GV Plekhanov ( eteacherlab@gmail.ru )

Nesvetylov V.F. PhD in Economics, senior lecturer accounting and auditing Russian university of economics behalf of the G.V. Plekhanov ( pa1pa@yandex.ru )

Journal: International Accounting, #25, 2012

Use of the theory of fuzzy sets allows adequately and to trace operatively changes in a strategic position and the related changes of strategic potential.


Basic principles and assumptions of strategic management accounting

Pankov V.V. PhD in Economics, professor, head of department Accounting and Audit, Russian Economic University named after G.V. Plekhanov ( eteacherlab@gmail.ru )

Nesvetaylov V.F. PhD in Economics, professor, senior lecturer of department Accounting and Audit, Russian Economic University named after G.V. Plekhanov ( pa1pa@yandex.ru )

Journal: International Accounting, #7, 2012

A significant element of the strategic management accounting concept is a basic set of fundamental principles and assumptions. The choice of elements of such set represents a difficult theoretical-methodological problem. The authors offer the decision, distinguishing the general methodological and specific principles as well as special assumptions of strategic management accounting.


Audit of effectiveness of management of risks of commercial bank

Pankov V.V. doctor of economic sciences, professor, head of the department Accounting and audit of the Russian economic academy named after G.V. Plekhanov

Tartarishvili T.T. Russian economic academy

Journal: Financial Analytics: Science and Experience, #2, 2009

The problem of stability and effectiveness of activity may be considered in large scale from positions of realization of tasks of banking supervision, current credit and financial policy and solution of national tasks. This is the way it is seen by the Bank of Russia that in the first place defines methods of complex solution for the whole banking system in the aggregate. At the same time this problem is raised at level of a separate commercial bank quite specifically from the viewpoint of keeping to current market position and possible strategic development. The risks management acquires character of business practice and the author analyzes it.


Accounting methodology: dialectics of scientific cognition and the problem of scientific result

Pankov D.A. Doctor of Economics, professor, head of department Accounting, Analysis and Audit in sectors of national economy, Belarus State Economic University (Republic of Belarus) ( dapankov@mail.ru )

Vegera S.G. PhD in Economics, associate professor, head of department, Accounting, Analysis and Audit in sectors of national economy, Belarus State Economic University (Republic of Belarus) ( SVegera@mail.ru )

Journal: International Accounting, #14, 2012

In the article the specific character of the scientific result from the perspective of the existing differences between natural sciences and humanities is considered, the essence of Nobel laureates discoveries in economics is studied in dynamics, the problem of scientific character of the result from the perspective of business accounting is examined. It is suggested to describe the increment of new knowledge implemented in verbal and logical model within the logical structure of scientific methodology. An example of verbal and logical description of a new model on the basis of land accounting methodology logical structure in a context of the modern theory of a rent is produced.


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