Synergistic Development of Accounting, Finance and Government in the Chaotic Environment: Integrated Reporting, Money Theory and Financial Crises Diagnostic

Kuznetsova, Svitlana

doi:10.11648/j.jfa.s.2014020601.11

Cited by 3 publications

(4 citation statements)

References 8 publications

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“…According to Khoruzhy, public non-financial reporting will serve as a source of data for decisionmaking, primarily at the state level, at the level of foreign investment companies and private investors (Khoruzhy, 2017). Moreover, according to Kuznetsova, the integrated report allows accumulating, monitoring and providing information of not only economic content, but also social, environmental and any other information to the parties concerned (Kuznetsova, 2014). Tryastsina believes that the form of integrated reporting, focused on investors, should include information on the assessment of the investment attractiveness of projects (Tryastsina, 2018).…”

Section: Review Of Regulatory Documents and Other Sourcesmentioning

confidence: 99%

Enhancement of Accounting of the Agrο-Industrial Sector

Livanova¹,

Katkov²,

Lukyanov³

et al. 2018

ERSJ

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The urgency of the discussed topic is confirmed by the problems faced by foreign investors and Russian companies legally represented by CEOs and the accounting services during their interaction in the post-Soviet space. The article objective is an attempt to promote to foreign investors the problems associated not so much with investing for profit in the agricultural sector of Russia, but rather with the problem of interpreting accounting information according to the rules of Russian and international accounting and reporting. The article examines the issues of accounts and records, the formation of the cost of production of sheep enterprises of the agroindustrial complex located in the south of Siberia in the Republic of Buryatia. Research methods of the issue comprise documentation, accounting records, double entry, evaluation, schedule of expenses and balance. In the course of the research, the authors obtained the following results: while calculating the cost of production by sheep enterprises, violations were generally made in most cases, leading to its distortion; differences in the objects of accounting of stock and pedigree sheep enterprises were identified; a register of management accounting intended at streamlining the accounting of production processes was developed; the use of accounting multi-level sub-accounts for each object of costing was offered; the form of the integrated reporting for the livestock farming is proposed, which allows the investor to receive the accounting information in the form accessible and clear for him.

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Section: Review Of Regulatory Documents and Other Sourcesmentioning

confidence: 99%

Enhancement of Accounting of the Agrο-Industrial Sector

Livanova¹,

Katkov²,

Lukyanov³

et al. 2018

ERSJ

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“…Determinants that determine the specificity of such selection in a chaotic environment can be considered determinants offered for financial monitoring: the dynamism and the pressure of the external environment; the specifics of the business and staff (Kuznetsova, 2014).…”

Section: Classification Of Rating Evaluation Of Investment Attractivementioning

confidence: 99%

Untitled

2017

Financial Risk and Management Reviews

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Article History JEL Classification E62, F21, G15, O41. Methodical approaches to the investment climate evaluation have been formed. Methodological tools for assessing the investment attractiveness of the economy have been classified. To create a database to select the most important methods of assessment of the investment climate should undertake a comparative analysis on the target group of potential investors, the depth of research, the frequency of assessment of the investment climate, purpose assessment of the investment climate. International ratings are effective tools that help reduction information asymmetry, and a large number of methods of ranking permit the investor to receive information on all aspects of the investment attractiveness of the state. Rankings are shaping the image of the state, and ignoring the results of the ratings can lead to financial isolation of the state. Information on the methodology of the ratings in most cases is transparent, so the domestic state institutions have the ability to affect the future results of the ratings in the case of related reforms. However, there is no unified model of investment climate evaluation of the national economy, which directly affects the state of the investment climate of Ukraine's economy and the volume of foreign capital in the state. Rating evaluation of the investment climate for the Ukrainian economy has been offered. Contribution/ Originality:This study uses new estimation methodology of investment climate in the national economy, which based on analysis and classification of approaches and tools that are used to investment climate, investment attractiveness, business environment rating evaluate, and are directed to information sparseness reduction, target orientation of investment climate management.

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“…Preliminary study [16] revealed the following shortcomings of the existing approaches to the assessment of the investment climate for the economy of Ukraine:…”

Section: International Letters Of Social and Humanistic Sciences Vol 69mentioning

confidence: 99%

“…Determinants that determine the specificity of such selection in a chaotic environment can be considered determinants offered Kuznetsova, for financial monitoring: the dynamism and the pressure of the external environment; the specifics of the business and staff [16]. In the system of investment climate management it is advisable to put an investment partnership that would contribute to the alignment of interests and actions of the subjects of investment relations.…”

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confidence: 99%

Impact of Rating Evaluation on Development of Investment Climate: Case of Ukrainian Economy

Kuznetsova

Вакулич

2016

ILSHS

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ABSTRACT. Methodical approaches to the investment climate evaluation have been formed. Methodological tools for assessing the investment attractiveness of the economy have been classified. To create a database to select the most important methods of assessment of the investment climate should undertake a comparative analysis on the target group of potential investors, the depth of research, the frequency of assessment of the investment climate, purpose assessment of the investment climate. International ratings are effective tools that help reduction information asymmetry, and a large number of methods of ranking permit the investor to receive information on all aspects of the investment attractiveness of the state. Rankings are shaping the image of the state, and ignoring the results of the ratings can lead to financial isolation of the state. Information on the methodology of the ratings in most cases is transparent, so the domestic state institutions have the ability to affect the future results of the ratings in the case of related reforms. However, there is no unified model of investment climate evaluation of the national economy, which directly affects the state of the investment climate of Ukraine's economy and the volume of foreign capital in the state. Rating evaluation of the investment climate for the Ukrainian economy has been offered.

show abstract

Synergistic Development of Accounting, Finance and Government in the Chaotic Environment: Integrated Reporting, Money Theory and Financial Crises Diagnostic

Cited by 3 publications

References 8 publications

Enhancement of Accounting of the Agrο-Industrial Sector

Enhancement of Accounting of the Agrο-Industrial Sector

Untitled

Impact of Rating Evaluation on Development of Investment Climate: Case of Ukrainian Economy

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