International Accounting
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

The management accounting procedure for innovative production investment in agricultural entities

Vol. 22, Iss. 3, MARCH 2019

Received: 27 July 2018

Received in revised form: 26 December 2018

Accepted: 25 February 2019

Available online: 15 March 2019

Subject Heading: Managerial accounting

JEL Classification: O31, Q01, Q14, Q18, R1

Pages: 274–289

https://doi.org/10.24891/ia.22.3.274

Makhmudov A.R. Russian Timiryazev State Agrarian University (RT SAU), Moscow, Russian Federation
finansist.d@gmail.com

ORCID id: not available

Subject The current economic situation worldwide sees a spiking growth in science-intensive production, including agriculture. This process engenders new approaches to data collection and use, various metrics, signifying the onset of a new evolutionary phase of management accounting, focusing on the innovative and investment concept. The effective information and analytical space requires to identify the cause-and-effect relationships of the innovative development and its properties, unveil principles, substance and contradictions, qualitative and quantitative changes in innovative processes triggered by the external and internal environment.
Objectives The research substantiates key theoretical concepts for the strategic development of agricultural entities to determine the conditions and areas for expanding the management accounting of investment and innovation in agricultural entities.
Methods The research is based on the systems and comprehensive approaches, logic, comparative and contextual analysis, synthesis, methods of generalization and specification, systematization, tables and graphs for data interpretation. The above methods allowed to trade patters and contradictions, difficulties in the analyzable subject and sum up the findings.
Results As the strategic pool of data, the model for management accounting model unite constituents and lay the accounting and analytical basis for studying the state, development and efficacy of investment and innovation in agricultural entities.
Conclusions and Relevance Having reviewed the totality of process-based and systemic differences of the analyzable methodological approaches from perspectives of the market conditions, I concluded that the innovative development has the complex and multivariate nature as a real social, organizational and economic phenomenon. It is also important to reflect the specific of certain innovative processes and results in accounting so as to meet systemic needs.

Keywords: innovation, innovative activity, accounting methodology, investment

References:

  1. Makhmudov A.R. [Methodological aspects of management accounting for investment and innovation in agricultural entities]. Sbornik statei mezhdunarodnoi konferentsii, posvyashchennoi 130-letiyu N.I. Vavilova [Proc. Sci. Conf. International Conference for the 130th Anniversary of N.I. Vavilov]. Moscow, Russian Timiryazev State Agrarian University Publ., 2017, pp. 33–36.
  2. Vlasov S.D. [Foreign experience and problems of innovative agriculture development on Russia]. Vestnik Saratovskogo gosudarstvennogo sotsial'no-ekonomicheskogo universiteta = Vestnik of Saratov Socio-Economic University, 2014, no. 2. URL: Link (In Russ.)
  3. Golubev A.V. Osnovy innovatsionnogo razvitiya rossiiskogo APK: monografiya [Principles of innovative development of the Russian aigri-industrial complex: a monograph]. Moscow, Russian Timiryazev State Agrarian University Publ., 2015, 188 p.
  4. Kerimov V.E., Pavlychev A.I., Makhmudov A.R. Teoreticheskie aspekty upravlencheskogo ucheta investitsii na sozdanie innovatsionnykh produktov v sel'skokhozyaistvennykh organizatsiyakh. V kn.: Bukhgalterskii uchet i ekonomika: Sovremennaya metodologiya i tendentsii razvitiya: monografiya [Theoretical aspects of management accounting for investment in innovative production in agricultural entities. In: Accounting and economics: Contemporary methodologyand development trends: a monograph]. Moscow, Nauchnyi konsul'tant Publ., 2018.
  5. Dukhaev A.D. Upravlenie investitsionnymi protsessami [Stewardship of investment processes]. Moscow, Nauka Publ., 2005, 222 p.
  6. Glaz'ev S.Yu. Strategiya operezhayushchego razvitiya Rossii v usloviyakh global'nogo krizisa [The strategy for outstripping growth of Russia during the global crisis]. Moscow, Ekonomika Publ., 2010, 255 p.
  7. Bautin V.M. [Innovation-based economy: Content, position, and role of innovations]. Izvestiya Timiryazevskoi sel'skokhozyaistvennoi akademii = Bulletin of Russian Timiryazev State Agrarian Academy, 2014, no. 2, pp. 103–118. (In Russ.)
  8. Gaisin R.S. Predel tekhnologicheskoi evolyutsii sel'skogo khozyaistva i vozmozhnost' ego preodoleniya. V kn.: Integratsiya proizvodstva, nauki i obrazovaniya i reindustrializatsiya rossiiskoi ekonomiki [The limit of technological evolution of agriculture and possibility to overcome it. In: Integration of production, science and education and reindustrialization of the Russian economy]. Moscow, LENAND Publ., 2015, 464 p.
  9. Mescon M.H., Albert M., Khedouri F. Osnovy menedzhmenta [Management]. Moscow, Delo Publ., 1994, 680 p.
  10. Yakovets Yu.V. Epokhal'nye innovatsii [Crucial innovation]. Moscow, Ekonomika Publ., 2004, 439 p.
  11. Polterovich V.M. [The formation of the national innovation system]. Ekonomika i matematicheskie metody = Economics and Mathematical Methods, 2009, no. 2, pp. 3–18. (In Russ.)
  12. Gorelov N.A. [Creative management (management of intellectual and creative activities)]. Kreativnaya ekonomika = Journal of Creative Economy, 2008, no. 9, pp. 90–96. (In Russ.)
  13. Knyazeva E.N., Kurdyumov S.P. [The anthropic principle and synergy]. Voprosy Filosofii, 1997, no. 3, pp. 48–61. (In Russ.)
  14. Marshall A. [Management and sustainable economic growth]. Problemy teorii i praktiki upravleniya = Theoretical and Practical Aspects of Management, 2001, no. 4, pp. 93–96. (In Russ.)
  15. Szanto B. Innovatsiya kak sredstvo ekonomicheskogo razvitiya [Innovacio a gazdasag fejlestesenek eszkoze]. Moscow, Progress Publ., 1990, 295 p.
  16. Bautin V.M., Karzaeva N.N. [Current areas for accounting and control in the early 21st century]. Statistika v sovremennom mire: metody, modeli, instrumenty: materialy IV mezhdunarodnoi konferentsii [Proc. Int. Sci. Conf. Statistics in Today’s World: Methods, Models, Tools]. Rostov-on-Don, AzovPechat' Publ., 2016, pp. 375–379.
  17. Khoruzhii L.I., Khusainova A.S. [The role of accounting in maintaining sustainable development concepts]. Sovremennye problemy uchetno-analiticheskogo obespecheniya upravleniya agropromyshlennym kompleksom: materialy Vserossiiskoi nauchno-prakticheskoi konferentsii [Proc. Sci. Conf. Modern Issues of the Accounting and Analytical Framework for Agricultural Complex Management]. Moscow, Russian Timiryazev State Agrarian University Publ., 2011, pp. 3–10.
  18. Khoruzhii L.I. [The role and position of accounting during the modernization of Russia's economy]. Vestnik bukhgaltera Moskovskogo regiona = Bulletin of Accountant in the Moscow Region, 2010, no. 4, pp. 6–10. (In Russ.)
  19. Golubev A.V. [Splendours and miseries of Russian agricultural complex (its innovative development of national agro-industrial complex realizable?)]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2011, no. 12, pp. 7–11. (In Russ.)
  20. Bagrinovskii K.A., Bendikov M.A., Frolov I.E., Khrustalev E.Yu. Naukoemkii sektor ekonomiki Rossii: sostoyanie i osobennosti razvitiya [Science-intensive sector of Russia's economy: The current situation and specifics of development]. Moscow, Central Economics and Mathematics Institute of Russian Academy of Sciences Publ., 2001, 380 p.

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 22, Iss. 3
March 2019

Archive