IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxiy2018i3p476-487.html
   My bibliography  Save this article

Enhancement of Accounting of the Agrο-Industrial Sector

Author

Listed:
  • R. Livanova
  • E. Stepanenko
  • L. Postnikova
  • B. Lukyanov
  • J. Chutcheva

Abstract

The urgency of the discussed topic is confirmed by the problems faced by foreign investors and Russian companies legally represented by CEOs and the accounting services during their interaction in the post-Soviet space. The article objective is an attempt to promote to foreign investors the problems associated not so much with investing for profit in the agricultural sector of Russia, but rather with the problem of interpreting accounting information according to the rules of Russian and international accounting and reporting. The article examines the issues of accounts and records, the formation of the cost of production of sheep enterprises of the agro-industrial complex located in the south of Siberia in the Republic of Buryatia. Research methods of the issue comprise documentation, accounting records, double entry, evaluation, schedule of expenses and balance. In the course of the research, the authors obtained the following results: while calculating the cost of production by sheep enterprises, violations were generally made in most cases, leading to its distortion; differences in the objects of accounting of stock and pedigree sheep enterprises were identified; a register of management accounting intended at streamlining the accounting of production processes was developed; the use of accounting multi-level sub-accounts for each object of costing was offered; the form of the integrated reporting for the livestock farming is proposed, which allows the investor to receive the accounting information in the form accessible and clear for him.

Suggested Citation

  • R. Livanova & E. Stepanenko & L. Postnikova & B. Lukyanov & J. Chutcheva, 2018. "Enhancement of Accounting of the Agrο-Industrial Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 476-487.
  • Handle: RePEc:ers:journl:v:xxi:y:2018:i:3:p:476-487
    as

    Download full text from publisher

    File URL: https://www.ersj.eu/dmdocuments/2018_XXI_3_38.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sprinkle, Geoffrey B. & Maines, Laureen A., 2010. "The benefits and costs of corporate social responsibility," Business Horizons, Elsevier, vol. 53(5), pages 445-453, September.
    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. Alexandra ZBUCHEA & Florina PÎNZARU, 2017. "Tailoring CSR Strategy to Company Size?," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 5(3), pages 415-437, September.
    2. David Benjamin Billedeau & Jeffrey Wilson & Naima Samuel, 2022. "From Responsibility to Requirement: COVID, Cars, and the Future of Corporate Social Responsibility in Canada," Sustainability, MDPI, vol. 14(11), pages 1-16, May.
    3. Muhammad Suhail Rizwan & Asifa Obaid & Dawood Ashraf, 2017. "The Impact of Corporate Social Responsibility on Default Risk: Empirical evidence from US Firms," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(3), pages 36-70, September.
    4. Tarcia Camily Cavalcante Quezado & Nuno Fortes & William Quezado Figueiredo Cavalcante, 2022. "The Influence of Corporate Social Responsibility and Business Ethics on Brand Fidelity: The Importance of Brand Love and Brand Attitude," Sustainability, MDPI, vol. 14(5), pages 1-20, March.
    5. Charles H. Cho & Kathrin Bohr & Tony Jaehyun Choi & Katharine Partridge & Jhankrut Mukesh Shah & Ada Swierszcz, 2020. "Advancing Sustainability Reporting in Canada: 2019 Report on Progress," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 181-204, September.
    6. Scherer, Andreas, 2013. "Legitimacy Strategies in a Globalized World: Organizing for Complex and Heterogeneous Environments," Papers 566, World Trade Institute.
    7. Andreas Lange & Claudia Schwirplies, 2021. "Bargaining With Charitable Promises: True Preferences and Strategic Behavior," CESifo Working Paper Series 9129, CESifo.
    8. Davide Fiaschi & Elisa Giuliani, 2011. "The impact of business on society: exploring CRS adoption and alleged human rights abuses by large corporations," LEM Papers Series 2011/13, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    9. Tomasz L. Nawrocki & Danuta Szwajca, 2021. "A Multidimensional Comparative Analysis of Involvement in CSR Activities of Energy Companies in the Context of Sustainable Development Challenges: Evidence from Poland," Energies, MDPI, vol. 14(15), pages 1-19, July.
    10. Andreea-Angela ?EULEAN (VON?EA), 2019. "Cause-Related Marketing Under The Lens Of Fundraising Methods," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 9(2), pages 5-13, June.
    11. Hyunsoo Kim & Chang Won Lee, 2018. "The Effects of Customer Perception and Participation in Sustainable Supply Chain Management: A Smartphone Industry Study," Sustainability, MDPI, vol. 10(7), pages 1-19, July.
    12. Venkatesh, V.G. & Zhang, Abraham & Deakins, Eric & Mani, Venkatesh, 2021. "Antecedents of social sustainability noncompliance in the Indian apparel sector," International Journal of Production Economics, Elsevier, vol. 234(C).
    13. Stanisavljević Milena, 2017. "Does Customer Loyalty Depend on Corporate Social Responsibility?," Naše gospodarstvo/Our economy, Sciendo, vol. 63(1), pages 38-46, March.
    14. Joana Costa & Inês Amorim & João Reis & Nuno Melão, 2023. "User communities: from nice-to-have to must-have," Journal of Innovation and Entrepreneurship, Springer, vol. 12(1), pages 1-35, December.
    15. Norwazli Abdul Wahab* & Haslinda Yusoff & Noryati Ahmad, 2018. "Corporate Social Responsibility (CSR) Disclosure and Corporate Performance for Malaysian Plantation and Consumer Product Sectors," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 926-935:5.
    16. Hamza Nizar & Taher Hamza & Faten Lakhal, 2024. "How does institutional cross‐ownership affect firm productivity? The importance of the corporate social responsibility channel," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(2), pages 1988-2010, April.
    17. Cao Thi Mien Thuy & Nguyen Vinh Khuong & Nguyen Thi Canh & Nguyen Thanh Liem, 2022. "The mediating effect of stock price crash risk on the relationship between corporate social responsibility and cost of equity moderated by state ownership: Moderated‐mediation analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1384-1395, September.
    18. Ju Hyoung Park & Hyun-Young Park & Ho-Young Lee, 2018. "The Effect of Social Ties between Outside and Inside Directors on the Association between Corporate Social Responsibility and Firm Value," Sustainability, MDPI, vol. 10(11), pages 1-24, October.
    19. Menno D. T. Jong & Mark Meer, 2017. "How Does It Fit? Exploring the Congruence Between Organizations and Their Corporate Social Responsibility (CSR) Activities," Journal of Business Ethics, Springer, vol. 143(1), pages 71-83, June.
    20. Lee, Yoon-Joo & Yoon, Hye Jin & O'Donnell, Nicole H., 2018. "The effects of information cues on perceived legitimacy of companies that promote corporate social responsibility initiatives on social networking sites," Journal of Business Research, Elsevier, vol. 83(C), pages 202-214.

    More about this item

    Keywords

    Accounting in agricultural organizations; agro-industrial complex; investment; livestock sector; sheep breeding sub-sector.;
    All these keywords.

    JEL classification:

    • 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:3:p:476-487. 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.