The current stage of development of the domestic accounting system and accounting (financial) statements is characterized by a distortion of the essence of the social institution of accounting knowledge. The latter implies the existence and functioning of the two parity components — science as the evolving system of knowledge aimed at obtaining objectively structured and reasonable information about economic reality, as well as science as the sphere of activity of the professional economic community. Moreover, the first component, in accordance with the tenets of the science studies, is given the dominant, guiding role, which focuses the attention of practical activity on the goals and objectives of the society. Reforming accounting in accordance with international financial reporting standards led to the prevalence of the regulatory paradigm (practical component), which set a certain framework for the development of scientific thought, and in the future could lead to full discrimination of the social institution of accounting. The target setting of this article is aimed at identifying the underlying causes of the problems of institutionalization of the national accounting system. The substantiation of the author’s point of view required a system analysis of the results of scientific studies of sociology, philosophy and ethics of science, extrapolation of the knowledge gained to the object and subject of accounting. The formulation of conclusions predetermined the use of such general scientific research methods as observation, evaluation, deduction, and intellectual modeling. The results of the relevant studies actualize the need for large-scale research in the field of ethics of accounting science, as a primary element of the institutionalization process. The necessity for the development of academic ethics in accordance with the principle of mediated universalism is proved. The directions of development of accounting and accounting (financial) reporting are predicted — unipolarization, multi-polarization, non-polarization.

The article focuses on the importance of methodological approaches to determining the effectiveness of organizations; considers such approaches to the calculation of performance indicators as the “costly” approach, the “net return” approach and the approach “characterizing the effectiveness of capital allocation”. It identifies the factors which influence the availability of reliable information for assessing the organization effectiveness by external users of accounting (financial) statements and complicate this assessment for internal users. The authors carry out a comparative analysis of the calculation of performance indicators dynamics, made by the traditional method and the refined method, in terms of adjusting the differentiation of complex articles of accounting (financial) reporting and excluding tax accounting items. It is concluded that to increase the reliability of the information base for evaluating the effectiveness of organizations, it is important to take into account the estimated characteristics of the reported indicators at fair value or amortized cost. The article substantiates the expediency of making adjustments to accounting (financial) items not related to cash flows.

Currently a number of Russian companies suffer the oppression of sectoral sanctions, and therefore the issue of ensuring economic security, especially of industrial enterprises, which play a key role in the national security of Russia, is of particular relevance. In the authors’ opinion, such security can be ensured by means of effective corporate cost accounting and management on the basis of reasonable local managerial ideology and modern information technologies. The article discusses the fundamental principles of the authors’ “Russian-cost” managerial ideology and the corporate cost accounting and management method carrying the same name. The ability of the enterprise to allocate expenses by the divisions participating in production is an indispensable condition of applying this method. The starting point of ideology is that no enterprise can have divisions without their own economically justified significance. As a result, within the enterprise, a closed circle of income and expenses is formed, which “pushes out” expenses and encourages divisions to increase income. Within this circle expenses can be “exchanged” for a salary and other incentives, resulting into the effect of “self-outsourcing”. In the long run, the company’s management has an opportunity to take effective managerial decisions based on the objective evaluation of each division’s “contribution” to financial results of the enterprise performance. “Russian-cost” is, first of all, an information and management shell, within which entrepreneurial plans and specified (for example, by the owner) parameters of the enterprise functioning can be implemented, i.e., it is a tool, ideology which inter alia can be used as a basis to build an automated management system.

The focus of this paper is on the improvement issues of the theoretical foundations of economic analysis, on the development of its instrumental framework and practical use of economic and mathematical methods in the study of the costs of industrial organizations. One of the main directions of creating an effective management system for industrial organizations is the formation of a high-quality information and analytical base, of which the methodological basis for the analysis should be improved in terms of using the whole set of classical and new methods of economic-mathematical toolkit. On the basis of its classical methodological toolkit, the development of the scientific foundations of economic analysis should be enriched by modern methods, types, and directions of the studies of economic processes and their results at all levels of management. The intensification of the search for the new opportunities of the existing tools of economic analysis and the emergence of fundamentally new methods in its arsenal is determined by their practical relevance. The article attempts to adapt the classical correlation economic-mathematical method of analysis and use it to solve the practical management task of ranking cost items to form an objective view of the impact of their nature and structure on the levels of assortment margin and full profitability of a production organization. The mechanism of using the correlation-regression method of economic analysis offered in the article is sufficiently versatile and for the necessary management purposes it allows ranking the costs associated with the production and sale of products, to form objective information about the structure and levels of variable and fixed costs in the retrospective and predictive aspects that gives the opportunity to assess the aggregated and detailed indicators of marginal profitability of the organization realistically as a whole and for various objects of calculation.

The subject of the research is a complex of theoretical, methodological and practical issues related to the analysis of the production and economic activity of the institutions belonging to the penal correction system (PCS). The authors largely use the following methods of cognition: observation, analysis and synthesis, grouping and aggregation of heterogeneous data; analogy; methods of comparative analysis, complex and systematic approaches; logical and graphic methods. The paper describes the key features of the analysis of the production and economic activity of the PCS institutions and the main objects of the research. In addition the research identifies the indicators applicable particularly to the analysis of penal correction institutions which makes this research different from a traditional economic analysis. Taking into account the peculiarities of PCS institutions the authors specify certain special directions of the research and propose additional indicators. As the main purposes of PCS institutions are of social character, integrative indicators should be able to measure the extent of achieving social results. The analysis of current assets includes the consideration of such groups of assets as food and general stores. The analysis of human resources should cover not only prison service civilian and certified staff but also convicts and, specifically, the relationship between their labor productivity and financial incentives. The analysis of the activity of PCS institutions should also incorporate the assessment of the effectiveness of use of state-provided funds.

Social reporting first appeared in Russia not more than two decades ago but has already become an integral part of the accounting practices of major companies. Such reporting acts as a tool for interaction between organizations and their stakeholders. With its help the entities accountable to society for the consequences of their business activity, report on environmental, social and economic consequences their companies have inflicted. While most Russian organizations are yet to develop this type of reporting, pioneer-companies are already using modern information and communication technologies in the process of disclosure of socially significant information. Their reports are becoming more and more interactive: multimedia interface allows users to customize reports themselves, transform the reports into a comfortable form for them to work with, it also allows to analyze the contained data and information, leave feedback about the content of the report and much more. Some organizations are experimenting with new channels of communication that allows them to make reports available anywhere and at any time. Such active development process of social reporting in Russia is largely defined by the normative acts, adopted in 2017: the strategy for information society development in the Russian Federation for the 2017–2030 period, the «Digital Economy» program, the concept of development of public non-financial reporting. All this suggests that the nature of social reporting development in Russia in the context of digitalization is quite progressive.

The introduction of new legislation to determine the cadastral value of property calls for solution of some problems. Poor cadastral valuation leads to errors in the activity of a cadastral engineer. In particular, the lack of developed methodological support, speeding up the training of cadastral valuation staff, unreliability or lack of cadastral information in most areas of the country, obsolete equipment, the lack of R & D and the application of the method of mass valuation of real estate, which does not take into account the individual characteristics of the object of valuation, can result in registry errors. The considered direction of the state registration of the land fund is at the very beginning of its development, which will require the further adjustment of the legislation, new approaches to training and certification of cadastral engineers and organization of their activity. To this end, the article analyses the types of allowed registry errors, their classification, as well as the legislation determining responsibility for such errors. As the mistakes made by a cadastral engineer influence economic activity of organizations, expenses of regions, the author offers classification of register errors based on the principle of materiality.

Currently, the majority of developed (and a number of developing) countries publish information on the conduct of public (municipal) procurement on specialized open electronic platforms. Various countries have made the transition to the use of electronic platforms in the field of state (municipal) procurement due to the fact that this process is associated with a number of advantages, which include: maintaining a competitive environment among bidders, ensuring openness and transparency of information on state (municipal) procurement for all bidders, as well as reducing the costs of relevant state bodies for procurement activities and attracting new suppliers. As it is done in Canada and is stated in this article.

Nowadays following the growing practice of generating public non-financial reporting, the regulatory framework for its formation is actively developing. The audit of such reporting is one of the main ways to improve the quality of the information disclosed. Though there exists an established audit practice and relevant performance standards are available, still there is a need for recommendations to determine the level of materiality when planning and conducting the audit of public non-financial statements of an organization. The article discusses the aspects that affect the materiality level and presents the recommendations that can be used to determine the materiality level.

The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of internal financial auditing in public sector organizations, are relevant and most interesting for scientific study. The last decade has undergone a fundamental change in the organization of internal financial audits, associated with the implementation of international norms and standards in the legislation of the Russian Federation. In accordance with the international concept of state internal financial control, the division of internal control and internal auditing functions is carried out. In Russia, such a distinction at the legislative level was made in July 2013 by amending the Budget Code of the Russian Federation and delegating the appropriate budgetary authority to the administrators of the federal budget. The government of the Russian Federation has approved a program to improve the efficiency of public finance management for the period until 2018, which indicates the need to improve the quality of financial management in executive bodies and state (municipal) institutions. The practical implementation of this task is associated primarily with improving the quality of internal financial control and auditing.