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A classification of banking innovation in the digital economy and the assessment of the innovative potential of Russian banks

Kotova K.Yu. Perm State National Research University (PSU), Perm, Russian Federation ( k.kotova@bk.ru )

Journal: Finance and Credit, #9, 2019

Subject This article analyzes the state of the innovative component of the business models of banking activity and updates the classification of banking innovation in the digital economy.
Objectives The article aims to systematize modern innovative trends, develop new criteria of the classification of banking innovation, and determine the innovative potential of Russian banks.
Methods For the study, I used the methods of systems analysis and synthesis, description, comparison, observation, generalization, the expert evaluation method, etc.
Results The article systematizes the main directions of the development of innovative trends in the banking business. It offers an original vision of approaches to classifying banking innovation. The article also presents a developed methodology for evaluating innovation in a group of systematically important credit institutions.
Conclusions and Relevance Innovation regulations lag behind rapid growth of the changes that take place, so the Bank of Russia is to develop regulatory mechanisms in the digital economy. The results of the study can be used by the management of banks in studying the prospects and potential of introducing certain types of innovation in the banking sector, potential investors and creditors, bank customers when studying the possibility of cooperation. The materials of the article can be used in scientific research on the economy, in the educational processes of universities of the Russian Federation.


Integrated reporting of banks as an indicator of their sustainable development: A structure and the content

Kotova K.Yu. Perm State National Research University (PSU), Perm, Russian Federation ( k.kotova@bk.ru )

Pashchenko T.V. Perm State National Research University (PSU), Perm, Russian Federation ( paschenko@econ.psu.ru )

Journal: International Accounting, #1, 2019

Subject This article analyzes the information about the activities of a business entity or group of companies presented in integrated reporting as an indicator of sustainable development. Annual reports of Russian banks are the objects of consideration.
Objectives The article aims to develop a structure and content of integrated reporting of Russian banks and recommendations for its preparation.
Methods For the study, we used the methods of systems analysis, synthesis, description, comparison, observation, and the case study method.
Results The article classifies the integrated reporting preconditions and reveals problems of integrated reporting presentation by the banking sector of the Russian Federation at the intrabank and external regulation levels. It also proposes a structure of integrated reporting of commercial banks as part of their activities business model and main indicators of development.
Relevance The results obtained can be used in the development of a methodology of integrated reporting of credit organizations, preparation of consolidated statements in the context of economy digitalization, research on the sustainable development economics of enterprises, accounting, creation of business models, performance indicators, and in the educational process.


Management accounting in Russia: evolution background and development prospects

Kotova K.Yu. Perm State University, Perm, Russian Federation ( k.kotova@bk.ru )

Baleevskikh V.G. Perm State University, Perm, Russian Federation ( viktoriya-baleevskih@mail.ru )

Journal: International Accounting, #14, 2015

Importance Due to the crisis in the global and Russian economy, the problem of creating an effective management system has become increasingly important. Currently, Russian companies need to modernize the existing system of management accounting.
     Objectives The study aims to determine the development areas of modern management accounting in Russia.
     Methods Using the methods of historical and systematic analyses, we identified major methodological features of management accounting formation in Russia. Drawing on a critical analysis of approaches to the management accounting term, we offer its unique definition, which provides for its study from two perspectives, i.e. as a continuous process, integrated in management activities and implemented at each stage of management, and as an independent system, consisting of a set of elements.
     Results The article presents development trends in the domestic management accounting, identifies weaknesses in the development, and offers recommendations to remedy them. We developed a model of management accounting development that is focused on company positioning in the industrial structure and is adaptable to its financial policy, including operational and strategic aspects of accounting and reporting on financial and non-financial indicators.
     Conclusions and Relevance The findings may be applicable at micro- and macro-levels, for instance, when building a system of information and analytical support within a particular company. They also may be considered in the development of the Russian concept of management accounting.


Integrated development of the cost management system in trade organizations

Kotova K.Yu. Perm State University, Perm, Russian Federation ( k.kotova@bk.ru )

Baleevskikh V.G. Perm State University, Perm, Russian Federation ( viktoriya-baleevskih@mail.ru )

Journal: Economic Analysis: Theory and Practice, #40, 2015

Subject Costs are a key controllable parameter for any company. Management decisions on business improvement largely depend on information about costs. However, the universally recognized classification and cost accounting methods often disregard the specifics of trade organizations. From a practical perspective, it is crucial to develop classification and cost accounting methods tailored to the operations of trade organizations.
     Objectives The purpose of the study is to develop a comprehensive method for cost control of a trade company. The method should combine management cycle stages and the latest cost management techniques, and focus on enhancing the efficiency of operations.
     Methods The major methods applied in the study are the systems analysis, classification, structural analysis, and comparison.
     Results We reviewed the specifics of trading activities and developed a cost classification for trade company management. We performed the functional analysis of activities, highlighted the core and auxiliary business processes, and described the Deming cycle. The article underpins the need to develop a comprehensive system of cost management, presents a model system, which combines the available methods of cost management built in the trade company management cycle.
     Conclusions and Relevance The work is a contribution to the theory of commercial enterprise cost management with regard to accounting methodology development. The article may be useful for commercial organizations that build their own cost management system.


An information model of accounting and analytical support to operations of a commercial bank: modern challenges

Kotova K.Yu. Perm State University, Perm, Russian Federation ( k.kotova@bk.ru )

Journal: Economic Analysis: Theory and Practice, #38, 2015

Subject The article addresses the issue of organizing the information model of accounting and analytical support to a bank to make sound management decisions under economic stagnation. The support should enable to meet the information needs of users, enhance the bank's efficiency, and add to compliance with prudential regulation by the supervisory authorities and international organizations.
     Objectives It is crucial to develop the elements of information model of accounting and analytical support to the bank, to define their content subject to the specific of banking operations.
     Methods The required necessary depth of the research, reliability and validity of its findings were achieved through a combination of general scientific methods of knowledge and specific economic techniques, i.e. analysis and synthesis, statistical analysis, classification, modeling, and scientific abstraction.
     Results The study identifies the specifics of credit institutions' operations dictating the profile of the accounting and analytical support, shows basic problems of the traditional model of information support caused by underdeveloped methods of strategic accounting, control and analysis that do not ensure the development of effective economic policy to the full extent. I have devised the elements of the information model of accounting and analytical support to the bank and disclosed their content.
     Conclusions and Relevance The theoretical findings clarify and develop the existing concept of management accounting. The example of adapting the techniques for calculating the cost of business processes to the modern methods of bank management, which enable the owners and senior management to minimize bank costs, has practical value.


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