IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxiy2018ispecial2p540-550.html
   My bibliography  Save this article

Innovative Production Accounting Segmentation in a Globalized Economy

Author

Listed:
  • Sharovatova E.A.
  • Chukhrova O.V.
  • Scherbakova E.P.
  • Martirosyan T.R.

Abstract

The article substantiates the influence of globalization of the world economy on the innovative enterprises management. In this regard, it also considers its impact on a specific feature of structuring the accounting resource. The work is aimed at determining the main areas of structuring the accounting and analytical information in relation to innovation-oriented entities depending on internal and external factors influencing their economies. It resulted in giving reasonable arguments to support the main policies of management accounting segmentation in commercial management system. Examples of management accounting objects within the framework of the proposed segments are presented and new management opportunities for innovative production are introduced. This approach will allow a more accurate assessment of the costs of management objects in relation to the responsibility for arising costs for each management object. At the same time, a part of the accounting techniques are highlighted as typical for the management accounting system of any type of production, and some are individual and mandatory for the innovative type of production.

Suggested Citation

  • Sharovatova E.A. & Chukhrova O.V. & Scherbakova E.P. & Martirosyan T.R., 2018. "Innovative Production Accounting Segmentation in a Globalized Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 540-550.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:special2:p:540-550
    as

    Download full text from publisher

    File URL: https://www.ersj.eu/journal/1280/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:ers:journl:v:xx:y:2017:i:2b:p:397-411 is not listed on IDEAS
    2. E.S. Akopova & N.V. Przhedetskaya, 2016. "Imperative of State in the Process of Establishment of Innovational Economy in the Globalizing World," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 79-85.
    3. Liudmila Vasilevna Nikolova & Dmitriy Grigorievich Rodionov & Natalya Vladimirovna Afanasyeva, 2017. "Impact of Globalization on Innovation project Risks Estimation," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 396-410.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ismail Magerramovich Aliev & Viktor Ivglafievich Sigov, 2017. "Creating a Learning Organization as an Increase in the Adaptability of a Company's Human Capital to the Volatility of the External Environment," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 57-69.
    2. T.L. Bezrukova & Yu.N. Stepanova & I.I. Shanin & Yu.V. Busarina & S.Yu. Nesterov, 2017. "Aspect-Oriented, Key-Index Based Regional Business Entities' Evaluation Framework," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 183-192.
    3. Aleksey V. Bogoviz & Yulia V. Ragulina & Vadim I. Erusalimsky & Yulia G. Tyurina & Elena V. Popova, 2017. "Evaluation of Economic Effectiveness of the State Purchases System: Criteria and Priorities," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 548-555.
    4. Faisal Santiago, 2017. "Trade Secret Protection on Globalization Era," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 66-76.
    5. A. Atabekov & O. Yastrebov, 2018. "Legal Status of Artificial Intelligence Across Countries: Legislation on the Move," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 773-782.
    6. T.V. Shatkovskaya & N.G. Romanenko & Y.A. Naumenko & E.A. Parshina, 2017. "The Problem of Individualization of Legal Entities in Terms of Innovative Development of the Russian Federation and the European Union Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 162-171.
    7. Andrey Aleksandrovich Pugachev & Lyudmila Borisovna Parfenova & Dmitry Stanislavovich Vakhrushev & Andrey Yuryevich Volkov & Andrey Evgenyevich Kalsin, 2017. "Minimization of the Competitive Risk of the Tax System for Improving Public Administration at National and Regional Levels," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 515-530.
    8. Margarita I. Zabelina & Valeriy V. Nikishkin & Nina T. Arefyeva & Svetlana V. Mudrova & Larisa G. Cherednichenko, 2017. "Theoretical Approaches towards Global Social Development," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 338-345.
    9. Mira Sekar Arumi & Neil Aldrin & Tri Ratna Murti, 2019. "Effect of Organizational Culture on Organizational Citizenship Behavior with Organizational Commitment as a Mediator," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 8(4), pages 124-132, July.
    10. E.S. Akopova & N.V. Przhedetskaya & P.V. Taranov & L.N. Roshchina, 2017. "Marketing Mechanisms for the Development of Transport Infrastructure of Russia and the EU," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 188-197.
    11. G.N. Khubaev & I.Yu. Shpolianskaya & A.I. Dolzhenko & S.M. Scherbakov & E.N. Efimov, 2017. "Evaluating the Effectiveness of Management Information Systems for Small and Medium-sized Enterprises: a User Satisfaction Approach," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 116-129.
    12. Kamil Ramisovich Bibarsov & Galina Ivanovna Khokholova & Dilara Ramisovna Okladnikova, 2017. "Conceptual Basics and Mechanism of Innovation Project Management," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 224-235.
    13. repec:ers:journl:v:special_issue:y:2018:i:1:p:261-272 is not listed on IDEAS
    14. Svetlana Martynova & Polina Sazonova, 2018. "Women's Entrepreneurship in the Innovative Regions of Russia in the Mirror of Qualitative Sociological Research," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 843-858.
    15. V.M. Dzhukha & A.N. Kokin & A.S. Li & T.Yu. Sinyuk, 2017. "Research and Development Intensity in Business: Russia and EU," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 64-76.
    16. E.A. Posnaya & I.G. Vorobyova & E.M. Sokolova & M.P. Leonova, 2017. "The Role of Human Factors in the Bank Capital Evaluation Framework," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 148-154.
    17. Margarita Afonasova, 2017. "The Concept of Convergent Development of Rural Areas of the Russian Federation," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 14-38.
    18. E.A. Posnaya & S.V. Tarasenko & I.G. Vorobyova & E.V. Dobrolezha, 2018. "Methodology and Results in Bank Capital Assessment," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 518-524.
    19. Signe Balina & Jurgis Skilters & Dace Baumgarte & Liga Zarina, 2017. "Factors Impacting the Low Usage of e-Services in Latvia," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 815-824.
    20. B.A. Kheyfets & V.Yu. Chernova2, 2018. "Adaptation of Market Strategies of TNCs in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 192-205.
    21. Iqbal Alan Abdullah & Aripin, 2017. "The Effect of Entrepreneurship and Regulation Policy on Competitive Advantage," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 298-307.

    More about this item

    Keywords

    Globalization; external factors; internal factors; management accounting; accounting objects; costs; management; control.;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xxi:y:2018:i:special2:p:540-550. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.