The Genesis of the Scientific School of Accounting of Nizhny Novgorod State University Named After N. I. Lobachevsky in the System of Development of Economic Knowledge

Accounting science, as well as science in general, is in constant development and search for new forms, methods and concepts that are immanently embedded in the system of improving economic management. The purpose of the article is to scientifically argue the relevance of accounting knowledge as an integral part of economics on the example of the genesis of the scientific school of Doctor of Economics, Professor E. A. Mizikovsky. The results of accounting and  analytical studies play a significant role in structuring the information and instrumental space of corporate management of business entities; in the development of managerial, production and tax accounting; in the formation of a scientific basis for audit and internal control; allow you to create a solid methodological basis for accounting (financial) accounting and auditing standards, strategies for their incorporation into advanced management practices. A significant achievement of scientific accounting thought is the successful development and widespread implementation of the Accounting Plan and Instructions for its application, flexibly adapted to the complex realities of economic life, the needs of public and corporate governance. In the course of the research, methods of historicism, structural-functional and systemic types of analysis were used; formalization, interpretation, evaluation and systematization of scientific data; a causal approach was applied. The article reflects the contribution of the scientific accounting school of Nizhny Novgorod State University named after N. I. Lobachevsky to the development of accounting and the formation of accounting science as a key, formative element of the system of economic knowledge and a catalyzing factor in the development of corporate management of enterprises.

1. Godin B. What is science? Development of statistical definition: 1920–2000. Forsajt = Foresight and STI Governance. 2009;(2):48–60. (In Russ.).

2. Pacioli L.A. Treatise on accounts and records. Moscow: Finance and statistics; Krasnodar: Prosveshchenie-Yug; 2009. 305 p. (In Russ.).

3. Mizikovsky I. E., Miloserdova A. N. Conceptual business architecture of energy cost management for technological needs of industrial enterprises. Vestnik Nizhegorodskogo universiteta im. N. I. Lobachevskogo = Bulletin of the Nizhny Novgorod University named after N. I. Lobachevsky. 2013;4(1):269–271. (In Russ.).

4. Sysoeva E. A., Tselina O. N. Modern trends in improving the business architecture of a dairy processing enterprise. Innovatsii. Nauka. Obrazovanie = Innovations. Science. Education. 2021;(26);47–60. (In Russ.).

5. Zyryanova T. E., Kolesnikov S. I. Qualitative characteristics of accounting (financial and managerial) information in budgetary institutions. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in budgetary and non-profit organizations. 2008;(11):16–26. (In Russ.).

6. Semina L. A., Kovaleva I. V. Managerial reporting as a feedback form in the system of intra-company management of an organization. Ekonomika i biznes: teoriya i praktika = Economics and Business: theory and practice. 2008;(11):16–26. (In Russ.).

7. Budovich Y. I. The theory of the scope accounting science investigation. Mezhdunarodnyi bukhgalterskii uchet = International accounting. 2015;(40):2–18. (In Russ.).

8. Rubashevsky A. A. The philosophical significance of the theoretical legacy of I. V. Michurin. URL: https://workway.com/a-a-rubashevskij-filosofskoe-znachenie-teoreticheskogo-nasledstva-i-v-michurina. (In Russ.).

9. Pospelov D. A. The formation of computer science in Russia. Essays on the history of computer science in Russia Novosibirsk: OIGSM SB RAS; 1998:7–44. (In Russ.).

10. Dzyura A. I. Misunderstood and “repressed” science, or about the drama of the development of Domestic psychology in the 20–30s. twentieth century (a view from the methodological standpoint of “noospheric realism”). Vestnik akademii znanii = Bulletin of the Academy of Knowledge. 2012;(2):14–25. (In Russ.).

11. Kovalev V. V. Is accounting a science: a retrospective of views and trends. Vestnik Sankt-Peterburgskogo universiteta. Ekonomika = St. Petersburg University Journal of Economic Studies. 2013;(2):90–112. (In Russ.).

12. Mizikovsky E. A. Methodology and organizational principles of production accounting at machine-building enterprises in the context of the development of market relations. Diss. Dr Sci. (Econ.). Moscow: All-Russian Distance Institute of Finance and Economics; 1991. 315 p. (In Russ.).

13. Mizikovsky E. A., Mizikovsky I. E. Production accounting. Moscow: Magistr; INFRA-M; 2010. 269 p. (In Russ.).

14. Mizikovsky E. A. Russian production accounting: basic methodological aspects. Vestnik Professionalnyh Buhgalterov = Bulletin for professional accountants. 2019;(6);13–25. (In Russ.).

15. Zubenko E. N., Mizikovsky E. A. The state of production accounting at breweries. Vektor nauki Tol’yattinskogo gosudarstvennogo universiteta. Seriya: Ekonomika i upravlenie = Science Vector of Togliatti State University. Series: Economics and Management. 2015;1(20):29–33. (In Russ.).

16. Zubenko E. N., Mizikovsky E. A. Features of production costs in brewing. Voprosy regional’noj ekonomiki = Issues of Regional Economy. 2015;4(25):150–155. (In Russ.).

17. Mizikovsky E. A. Management accounting: necessity and reality. Buhgalterskij uchet = Accounting. 1996;(8):44. (In Russ.).

18. Mizikovsky E. A. Development of management accounting in Russia. Rossijskij nalogovyj kur’er = Russian Tax Courier. 2005;(6):34. (In Russ.).

19. Mizikovsky I. E. The genesis of managerial accounting: theoretical and methodological aspect. Diss. … Dr. Sci. (Econ.). Nizhny Novgorod: UNN; 2006. 328 p. (In Russ.).

20. Mizikovsky I. E. On the issue of structuring the form and information space of management accounting. Vestnik Saratovskogo gosudarstvennogo social’no-ekonomicheskogo universiteta = Bulletin of the Saratov State Socioeconomic University. 2006;1(12):81–83. (In Russ.).

21. Mizikovsky I. E. Structuring the subject of accounting management accounting as a branch of scientific knowledge. Lesnoy vestnik = Forestry Bulletin. 2007;(1):102–104. (In Russ.).

22. Mizikovsky I. E. The concept of management accounting: development tasks. Vestnik professional’nyh buhgalterov = Bulletin for professional Accountants. 2015;(2):12–18. (In Russ.).

23. Mizikovsky I. E. Methodology of management accounting of production losses of manufacturing enterprises. Vestnik Nizhegorodskogo universiteta im. N. I. Lobachevskogo = Vestnik of Lobachevsky State University of Nizhni Novgorod. Series: Social Sciences. 2017;(2)24–30. (In Russ.).

24. Mizikovsky I. E. Methodological aspects of managerial cost accounting and cost calculation of experimental and technological works of manufacturing enterprises. Vestnik professional’nyh buhgalterov = Bulletin for professional Accountants. 2020;(6):7–14. (In Russ.).

25. Mizikovsky I. E. Managerial accounting of technological losses of material resources in the flow of value creation by an industrial enterprise. Finansovyj menedzhment = Financial management. 2023;(3):99–109. (In Russ.).

26. Mizikovsky E. A. Accounting: correspondence of accounts. Moscow: Finance and Statistics; 1999. 541 p. (In Russ.).

27. Mizikovsky E. A. Normative accounting of the cost of production of auxiliary industries. Moscow: Finance and Statistics; 1987. 198 p. (In Russ.).

28. Mizikovsky I. E. Analytical tools for structuring the normalized cost base in conditions of individual and smallscale production types. Voprosy regional’noj ekonomiki = Issues of Regional Economy. 2020;(1):39–147. (In Russ.).

29. Mizikovsky I. E. Calculation of normalized costs for dismantling and disassembly of fixed assets for industrial purposes. Vestnik professional’nyh buhgalterov = Bulletin for professional Accountants. 2020;(4):8–13. (In Russ.).

30. Mizikovsky I. E. Accounting for changes in the norms of expenditure of material resources in the flow of value creation by an industrial enterprise. Russian Journal of Management. 2020;8(4):136–140. (In Russ.).

31. Mizikovsky I. E. Structuring the production cost of industrial enterprise products based on the integrated application of aggregate and normative accounting and calculation methods. Vestnik professional’nyh buhgalterov = Bulletin for professional Accountants. 2022;(4):8–14. (In Russ.).

32. Mizikovsky E. A., Bulycheva T. V. Normative method as an element of the production cost control system. Auditorskie vedomosti = Audit journal. 2008;(12):3–11. (In Russ.).

33. Mizikovsky E. A., Gorbachev D. S. On internal control in the management of an economic entity. Vestnik Nizhegorodskogo universiteta im. N. I. Lobachevskogo. Seriya: Ekonomika i finansy = Vestnik of Lobachevsky State University of Nizhni Novgorod. Series: Economics and Finance. 2001;(1):130–133. (In Russ.).

34. Mizikovsky E. A., Kuznetsova E. S. Analysis of consumption standards of material costs in mechanical engineering. Vestnik Nizhegorodskogo universiteta im. N. I. Lobachevskogo. Seriya: Ekonomika i finansy = Vestnik of Lobachevsky State University of Nizhni Novgorod. Series: Economics and Finance. 2004;(1):198–200. (In Russ.).

35. Mizikovsky E. A., Stefan M. A. Audit of cost effectiveness. Auditorskie vedomosti = Audit journal. 2009;(1):45–51. (In Russ.).

36. Mizikovsky I. E. Improvement of procurement planning of inventory by an industrial enterprise. Vestnik Nizhegorodskogo universiteta im. N. I. Lobachevskogo = Vestnik of Lobachevsky State University of Nizhni Novgorod. 2013;(5–1):281–283.

37. Mizikovsky E. A., Druzhilovskaya T. Y. International Financial Reporting standards and accounting in Russia. Moscow: Bukhgalterskii uchet; 2006. 328 p.