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Management accounting in flexible production systems

Samusenko S.A. Siberian Federal University, Krasnoyarsk, Russian Federation ( sv_sam@bk.ru )

Journal: International Accounting, #17, 2014

The article analyzes the impact of neo-industrial economy on the theory and practice of management accounting. The author proposes the methods of management accounting organization in a flexible manufacture environment. The tools include the combination of job-order cost and process-costing, mutual adaptation of Activity-Based Costing and Theory of Constraints.


Russian manufacturing accounting at the turn of the nineteenth and twentieth centuries

Samusenko S.A. Siberian Federal University, Krasnoyarsk, Russian Federation ( sv_sam@bk.ru )

Journal: International Accounting, #21, 2014

The article provides an overview of the theory and practice of the Russian manufacturing book keeping at the turn of the nineteenth and twentieth centuries. The author pays attention to accounting and indirect corporate allocation, theory and practice of cost accounting in the different branches of industry, formation of standard costing method and profit-and-loss accountancy.


Development of principles of accounting measurement in becoming of U.S. GAAP

Samusenko S.A. PhD in Economics, Associate Professor, the Department of Accounting and Statistic, the Siberian Federal University ( sv_sam@bk.ru )

Journal: International Accounting, #21, 2013

Becoming a US GAAP played an important role in the evolution of national and international financial reporting standards (IFRS) and formed modern accounting principles. The central element of this process was the theory of accounting measurement. In the article the impact on the theory of personality and institutionalize assessment of concepts of leading accounting schools in the U.S. are considered. The main stages of the national accounting standards are systematized.


Triple system of accounting Yuji Idziri and prospects for its application

Samusenko S.A. PhD in Economics, Associate Professor, the Department of Accounting and Statistic, the Siberian Federal University ( sv_sam@bk.ru )

Journal: International Accounting, #28, 2013

The system of threefold accounts department was invented by Yuji Idziri at the end of the XX century. It represents expansion of system of double record by introduction of groups of the accounts explaining change of financial results. In the article bases of a method of Idziri are revealed, his contribution to development of the theory of accounting is analyzed and possible scopes of threefold accounts department - in the financial account, management accounting and International Financial Reporting Standards are estimated.


Productive human activity as fundamental factor of origin and development of management accounting

Samusenko S.A. PhD in Economics, Associate Professor, the Department of Accounting and Statistic, the Siberian Federal University, Krasnoyarsk ( sv_sam@bk.ru )

Journal: International Accounting, #41, 2013

In the article the thesis about productive activity of the person as a major factor of an origin of practice and the theory of management accounting are presented. It generates set of other generating factors: property rights, divisions of labor, industrialization, concentration of the capital, regular management. Influence of the factors on formation of the theory and practice of management accounting during the different historical periods - from an antiquity to the third phase of industrial revolution is consistently analyzed.


Methodological Approaches to Overhead Costs Accounting in Works of American and Russian Specialists in XX Century

Samusenko S.A. candidate of economic sciences, associate professor, Accounting and statistics department, Siberian federal university ( sv_sam@bk.ru )

Journal: Economic Analysis: Theory and Practice, #19, 2010

The central point in cost accounting is problem of indirect costs allocation. In this article a comparative analysis of the major works of American and Russian authors of the twentieth century has been held, the field was researches in unified methodology of overhead costs assignment. Issues of expenses economics nature, fundamental criterion of cost assignment are considered, there are arguments of commonality methodological approaches in cost accounting, due to of the same industrial development terms.


Imperfection of innovative systems in resource-rich regions

Samusenko S.A. Siberian Federal University (SibFU), Krasnoyarsk, Russian Federation ( sv_sam@bk.ru )

Popod'ko G.I. Institute of Economics and Industrial Engineering of Siberian Branch of RAS (IEIE SB RAS), Novosibirsk, Russian Federation ( pgi90@bk.ru )

Zimnyakova T.S. Siberian Federal University (SibFU), Krasnoyarsk, Russian Federation ( tzimnyakova@inbox.ru )

Journal: Regional Economics: Theory and Practice, #2, 2019

Subject This article discusses the causes of weak economic growth of resource regions and institutional and infrastructural constraints hampering their advancement.
Objectives The article aims to test the hypothesis of a resource trap for Russia's commodity regions.
Methods The results of survey of the heads of enterprises of the Krasnoyarsk Krai are the basis data for consideration. To organize the data, we used mathematical techniques.
Results The study shows that there is an inverse negative relationship between the growth rate and the share of primary industries in the gross regional product of Russia's commodity regions.
Conclusions and Relevance The main obstacles hindering economic growth are concentrated in the field of network interaction of the participants of the innovation process. The results of the study can be used to improve the policy of innovative development of commodity regions.


Modern managerial accounting theories in works by foreign authors

Samusenko S.A. Siberian Federal University, Krasnoyarsk, Krasnoyarsk Krai, Russian Federation ( sv_sam@bk.ru )

Journal: International Accounting, #12, 2017

Importance Rapid development of economic systems, management methods and social sciences imposes new requirements to managerial accounting. Modern theories of managerial accounting developed by foreign authors are influenced by social sciences, namely, institutional economics, sociology, psychology and management theory.
Objectives The paper aims to systematize modern foreign studies addressing the formation and development of theories of managerial accounting.
Methods In the paper, I employ methods of analysis, synthesis, comparison, grouping, summarizing, and the systems approach.
Results The paper describes the nature of normative and positive accounting theories and their impact on the formation and development of theories of managerial accounting, reviews differences between rigorous theories and concepts of managerial accounting, considers empirical and constructive approaches to development of managerial accounting concepts. Furthermore, I systematize modern theories of managerial accounting, i.e. the contingency theory, the agency theory, and sociological and psychological theories.
Conclusions Modern concepts of management accounting relate to the normative accounting theory. They aim at forming the fundamental principles and methods to solve practical problems, and apply the postulates and tools of a wide group of social and economic sciences. Developing the research within each group of theories leads to their mutual penetration, cross-use of results and common tools.


Modern managerial accounting theories in works by foreign authors

Samusenko S.A. Siberian Federal University, Krasnoyarsk, Krasnoyarsk Krai, Russian Federation ( sv_sam@bk.ru )

Journal: International Accounting, #36, 2015

Importance Rapid development of economic systems, management methods and social sciences imposes new requirements to managerial accounting. Modern theories of managerial accounting developed by foreign authors are influenced by social sciences, namely, institutional economics, sociology, psychology and management theory.
     Objectives The paper aims to systematize modern foreign studies addressing the formation and development of theories of managerial accounting.
     Methods In the paper, I employ methods of analysis, synthesis, comparison, grouping, summarizing, and the systems approach.
     Results The paper describes the nature of normative and positive accounting theories and their impact on the formation and development of theories of managerial accounting, reviews differences between rigorous theories and concepts of managerial accounting, considers empirical and constructive approaches to development of managerial accounting concepts. Furthermore, I systematize modern theories of managerial accounting, i.e. the contingency theory, the agency theory, and sociological and psychological theories.
     Conclusions Modern concepts of management accounting relate to the normative accounting theory. They aim at forming the fundamental principles and methods to solve practical problems, and apply the postulates and tools of a wide group of social and economic sciences. Developing the research within each group of theories leads to their mutual penetration, cross-use of results and common tools.


The concept of capital and the hypotheses about the genesis of double entry bookkeeping

Samusenko S.A. Siberian Federal University, Krasnoyarsk, Krasnoyarsk Krai, Russian Federation ( sv_sam@bk.ru )

Journal: International Accounting, #18, 2017

Importance The article considers the theory of the genesis of double entry bookkeeping, its various historical versions, and the concept of capital as a backbone element in the origin of double entry bookkeeping.
Objectives The purpose is to reveal historical and causal relationships between the concept of owner's capital and various hypotheses of the genesis of double entry bookkeeping that reflect their historical and logical interdependence.
Methods The study employs methods of analysis, synthesis, comparison, grouping, generalization, and the system approach.
Results I analyze hypotheses of the origin of the double-entry bookkeeping based on formal features of double entry bookkeeping, according to A. Sangster's concept. The paper presents my own investigation and critical assessment of the Indian version of the genesis of double entry bookkeeping and supplements the Roman and Greek versions with recent research data. It discloses the significance of the owner's capital concept as a factor of the origin of the double bookkeeping in all historical versions. I show that the existence of the concept of capital and capital accounts without other formal characteristics do not serve as sufficient evidence of the existence of double entry bookkeeping.
Conclusions The paper verifies the hypothesis that the existence of accounts for financial results relating to capital gains calculation is one of formal features of double entry bookkeeping. It shows that alternative historical versions of the genesis of double entry bookkeeping are also connected with the existence and use of capital accounts in accounting books.


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