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Accounting Development Perspective in the Russian Government Agencies

Author

Listed:
  • Anton V. Dubovik

    (Federal Treasury, Moscow 109097, Russia)

  • Roman V. Erzhenin

    (Irkutsk State University, Irkutsk 664003, Russia)

Abstract

The article is focused on the analysis of ICT use results in the public finance management processes. The future of the accounting profession is defined by the authors in terms of development of a new accounting organization model in the public sector. Conceptual issues of the Federal Treasury in a long-term GIIS “Electronic Budget” use are also considered in the article. This is a model of centralized accounting for federal organizations. The authors suggest that due to the existing data-processing procedures modernization the current accounting workers’ skills will gradually lose their relevance. Moreover, the authors conclude that in the new organizational and technological accounting processes there will be demand on experts with advanced intellectual and creative knowledge. They will be able to provide in the future a more effective solution for control and management.

Suggested Citation

  • Anton V. Dubovik & Roman V. Erzhenin, 2017. "Accounting Development Perspective in the Russian Government Agencies," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 27-37, April.
    • Handle: RePEc:fru:finjrn:170203:p:27-37
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    More about this item

    Keywords

    centralized accounting; e-budget; governance; public finance; accounting profession;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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