This article deals with the issues, concerning methods of providing accounting and analytical support for the management of organizations with various patterns of ownership in Russia, related to national mentality and caused by the lack of uniform terminology, the need for a systematic approach to the formation and interaction of accounting, analytical and control subsystems, the influence of international practices in the context of harmonization of world economy. The ways of solving the problems have been identified. The original classification of the principles of the accounting and analytical support buildup for the organization management has been compiled. We have analyzed the existing approaches and individual points of view to determine the content of this concept, and put forward our individual interpretation. The authors explain the purpose of the effective functioning of the accounting and analytical support of management and offer a system of fundamental principles of its organization. The main advantage of the authors' interpretation of accounting and analytical support is in the improvement of general methodology as well as creating the ground for developing techniques of record keeping, analysis and control on the basis of international experience, which ensures the continuity of the process of tactical and strategic decision making, welltimed adjustments of the development strategy of the organization in the long term, contributing to the efficiency of administrative decisions taken by the management.

The article is devoted to the problems associated with the formation and the improvement of accounting and analytical support framework when establishing the business entities' integrated accounting and analytical managerial system for the value analysis purposes. According to the authors' opinion, introducing the integrated accounting and analytical system is not only a certain way to improve the efficiency in the managerial decision-making sphere, but also an essential tool throughout the whole value analysis process as well as a tool to improve the qualitative measures of accounting and analytical data required for value analysis. Establishing the integrated accounting and analytical managerial system is an intensive factor to improve the whole analysis process and is intended to optimize the data flows in business entities. It also increases the analyticity of non-engineering and engineering data, that are used in value analysis group' documents set. Tools that optimizing and structuring the data flows in business entities are analyzed in this article. They are as follows: applying the managerial accounting based on financial responsibility centers and the ad hoc software-i.e., modular database that collects and processes all data from business entity's subdivisions and helps to create all types of value analysis' working papers. The pattern of managing value analysis' in-and out data flows within the integrated system is also revealed by the authors.

In the context of the global financial crisis and pandemic, issues related to risk management are of paramount importance, which requires the creation of an effective risk management system and disclosure of information regarding risks in the reporting of commercial organizations, focused on the information needs of stakeholders. This article is aimed at studying the existing practice of disclosing information regarding risks in the financial and non-financial statements of Russian companies. The study is based on the analysis of the current practice of disclosure of information regarding risks in Russia and abroad. Using the analysis of risk disclosure in 210 Russian commercial organizations, the study was aimed, foremost, at identifying factors influencing the format and quality of risk disclosure in financial and non-financial reporting, and secondly, at summarizing the practices of risk disclosure in integrated reporting in Russian organizations and the benefits of using integrated reporting. In this sense, the article contributes to the existing literature as an innovative study that determines the directions of development of the methodology for disclosing information regarding risks in integrated reporting in order to improve its quality and information content in accordance with the Concept of value Creation by the organization in combination with the Concept of Sustainable Development. For stakeholders, this study emphasizes the fact that, in the context of the risk disclosure format used, the quality of this information depends on a number of factors (organizational, technological, legal, cultural, economic). The study could be useful for managers and decision makers whose aim is to implement the Concept of Sustainable Development and the achievement of Sustainable Development Goals.

No abstract

The article is aimed at developing the methodology of internal control of equity, considered from the standpoint of accounting and economic approaches through the development of a descriptive structural and logical model of internal control, taking into account the characteristics of equity. In order to achieve this goal, it is necessary: first, to determine the features of equity capital as an object of internal control from the standpoint of accounting and economic approaches; second, to develop and justify a descriptive structural and logical model of internal control of equity. Technique for Internal Control of Company's Equity is designed through the development of a structural and logical model that takes into account the peculiarities of equity capital and considers it from the standpoint of both accounting and economic approaches based on accounting software. The results of the study can be implemented in the formation of an internal control system focused on creating value in commercial organizations. In particular, the developed structural and logical model allows us to systematize and improve such types of support within the internal control system as: regulatory, conceptual, organizational and methodological, information, technological, which contributes to a systematic approach to conducting internal control of equity and creates a basis for the development of its methods in the conditions of digital transformation and uncertainty of the external environment.