Budovich Yu.I.Financial University under Government of Russian Federation, Moscow, Russian Federation JBUDOVICH@fa.ru
Subject The article addresses the improvement of accounting science and organization of accounting at enterprises. Objectives The purpose of the study is to clarify the ways of harmonization and integration of operational accounting and accounting at the enterprise, and of related sciences. Methods The study employs a systems approach, which integrates the science and practice. It also uses general theories and elimination of duplication of academic and empirical research, and the method of logical and historical unity. Results The paper shows the need to combine operational accounting and accounting in one science, to use general accounting theory at the enterprise to 'correct' the operational accounting and accounting theory. The findings may be used to improve the organization of accounting science in order to ensure harmonization and integration of operational accounting and accounting, to improve accounting process at enterprises. They may also serve as a basis for further research in the general accounting theory and other fields of science and practice. Conclusions and Relevance The 'isolated' development of operational accounting and accounting in related sciences is completely groundless; it leads to duplication of research in accounting sciences and in accounting operations. Convergence of these two types of accounting and optimization of accounting at the enterprise will contribute to creating a single academic department for operational accounting and accounting at educational institutions and writing universal textbooks for these types of accounting
Keywords: integration, accounting science, operational accounting, accounting, general accounting theory
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