National Interests: Priorities and Security
 

A virtual organization as a focus of research and accounting in the Russian economic environment of digital economy

Vol. 14, Iss. 4, APRIL 2018

Received: 26 January 2018

Received in revised form: 16 February 2018

Accepted: 13 March 2018

Available online: 14 April 2018

Subject Heading: Priorities of Russia

JEL Classification: F01, O17, O30

Pages: 616–639

https://doi.org/10.24891/ni.14.4.616

Gumerova G.I. Fund for Infrastructure and Educational Programs, RUSNANO, Moscow, Russian Federation
Guzel.Gumerova@rusnano.com

https://orcid.org/0000-0002-5198-7576

Shaimieva E.Sh. Kazan Innovative University named after V.G. Timiryasov, Kazan, Republic of Tatarstan, Russian Federation
kaz03@yandex.ru

https://orcid.org/0000-0002-9588-0199

Importance Entities operating in the digital economy reached so high level of virtualization, which increases their profits and necessitates defining, classifying and accounting of the virtual entity.
Objectives The research is aimed to set characteristics of a virtual organization on the basis of our own definition and classification. We also devise accounting units of a virtual organization and formulate our recommendations for treating the virtual organization as part of the Russian economic environment at three levels.
Methods The research relies upon methods of systematization, classification, grouping, comparison, logic and source studies. To examine the regulation (accounting) of virtual organizations, we devise our original approach implying three levels at which such organizations should be treated, i.e. corporate level, remote employee, household.
Results We formed basic and additional characteristics of virtual organizations, proposed our definitions of virtual (remote) management, virtual assets of the virtual organization. The article also sets up three levels at which the virtual organization should be considered. We analyzed indicators within statistical accounting of virtual organizations in the Russian economic environment, and formulated two sets of recommendations for statistical accounting.
Conclusions and Relevance The definitions virtual (remote) management, virtual assets of the virtual organizations shall be legislatively regulated step-by-step in the Russian economic environment. We set up three levels of accounting in virtual organizations, i.e. entity, household, remote employee. The article also provides our recommendations for statistical accounting in virtual organizations. The findings can prove useful in such disciplines as Management Theory, Innovative Management, Strategic Management, Intellectual Property Management, Theory and Practice of E-Government, etc.

Keywords: virtual organization, digital economy, asset management virtualization, accounting unit

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