Ol'ga N. NENKINAFinancial University under Government of Russian Federation, Moscow, Russian Federation onenkina@yandex.ru ORCID id: not available
Subject. The article considers correct presentation of data on innovations. Primary information about innovations should be collected by accounting system. On its basis, organizations should fill out primary statistical observation forms. However, the statistical methodology is not linked to the methodology for generating information on innovations in the accounting system. As a result, statistics gets incomplete and unreliable information, which prevents correct analytical comparison and adequate management decisions. Objectives. The study aims to critically assess the regulatory framework for innovation, identify problems preventing correct generation of information on innovation in the accounting system and its translation into forms of primary statistical observation, develop a methodology to overcome these barriers. Methods. The study employs the systems approach, comparison, method of systematization and generalization of data, and the dialectical approach, using the axiomatic scientific method. Results. We assessed the regulatory and legislative framework of Russia in the field of innovation, systematized the opinions of Russian scientists on the problems of preparing information on innovation in the accounting system, offered a methodology to correctly generate information on innovation in the accounting system and transmit it to the statistical accounting system. Conclusions. The proposed methodology will not fully solve the problem of correct translation of innovation data. It is required to create a single digital platform for gradual harmonization of accounting system and national accounts.
Keywords: innovation, accounting, statistical accounting, data harmonization, management decision
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