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ИД «Финансы и кредит»






International Accounting

Information support of project activities under risk and uncertainty

Vol. 26, Iss. 1, JANUARY 2023

Received: 12 September 2022

Received in revised form: 3 December 2022

Accepted: 8 December 2022

Available online: 16 January 2023

Subject Heading: Managerial accounting

JEL Classification: P40, P47, P49, P50, P51, P59

Pages: 52–75


Aleksei N. BOBRYSHEV Stavropol State Agrarian University (Stavropol SAU), Stavropol, Russian Federation


Nelli P. AGAFONOVA Stavropol State Agrarian University (Stavropol SAU), Stavropol, Russian Federation


Subject. This article deals with the issues of information support of project management accounting.
Objectives. The article aims to form information support for project management accounting, which helps apply effective management decisions in conditions of uncertainty and risk.
Methods. For the study, we used a systems approach, basis of accounting, and the questionnaire method.
Results. The article offers the author-developed definition of the concept of Project, an algorithm for accounting support of project activities by block, as well as an approach to the preparation of project management reporting in two areas, namely, cash flow and debt accrual. To solve the problem of eliminating the impact of uncertainty and risk on the implementation of the project, the article proposes an approach to accounting and reporting support, which consists in differentiating tools by phase of the project cycle.
Conclusions. The article concludes that it is necessary to form information support on the basis of the conceptual foundations of project management, basic accounting provisions, and the information requests of users with the project ring-fencing.

Keywords: project-oriented management, project management accounting, management accounts, project management reporting, project cost accounting


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