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Accounting. Analysis. Auditing

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TECHNIQUES AND TECHNOLOGIES

 
Issue Title
 
Vol 13, No 4 (2026) Utilization of Time-Driven Activity-Based Costing for Cost Control in the Insurance Sector (Using the Example of the Al-Baraka Insurance Company; State of Palestine) Abstract   PDF (Rus)
M. Alzebdi, I. E. Mizikovsky
 
Vol 13, No 4 (2026) Analysis of the Feasibility of Applying IFRS 18 Innovations in Russian Accounting to Reflect Performance Indicators Determined by Management Abstract   PDF (Rus)
T. U. Druzhilovskaya, E. S. Druzhilovskaya
 
Vol 13, No 4 (2026) Content of Inventory and Qualification of Its Results Abstract   PDF (Rus)
V. A. Sitnikova, S. A. Sitnikova
 
Vol 13, No 3 (2026) Comparative Analysis of the Quality of Non-Financial Information Disclosure by Russian Companies (2019–2024) Abstract   PDF (Rus)
E. Yu. Vetoshkina, A. A. Terentev
 
Vol 13, No 3 (2026) Using Digital Tools to Update Accounting Systems in Small Businesses Abstract   PDF (Rus)
N. Cheban
 
Vol 13, No 3 (2026) Development of Audit Methodology in Accordance with National Guidelines Abstract   PDF (Rus)
V. A. Piskunov, T. M. Tarasova, O. V. Tarasova
 
Vol 13, No 3 (2026) Assessing Technological Security in Russia’s Industrial Sector Abstract   PDF (Rus)
V. V. Narbut, N. M. Abdikeev
 
Vol 13, No 2 (2026) Improving Information Support for Current Asset Analysis in Accordance with the Provisions of FSBU 4/2023 “Accounting (Financial) Reporting” Abstract   PDF (Rus)
N. S. Plaskova, A. E. Chikalova
 
Vol 13, No 2 (2026) The Potential of Internal Audit as a Tool for Developing the Domestic Industry Abstract   PDF (Rus)
Yu. A. Linovitsky
 
Vol 13, No 2 (2026) Transformation of Internal Audit in the Era of Artificial Intelligence Abstract   PDF (Rus)
M. N. Semikolenova, I. N. Sannikova
 
Vol 13, No 1 (2026) Sustainability Ratings: Theory and Institutional Development Abstract   PDF (Rus)
I. N. Guzov, Zh. R. Babaeva
 
Vol 13, No 1 (2026) Developing a Method for Building Forward Multipliers of Companies Using Machine Learning Abstract   PDF (Rus)
A. A. Pomulev
 
Vol 13, No 1 (2026) Methodological Approaches to Documenting Information about Risk Management in Audit Organizations Abstract   PDF (Rus)
I. N. Bogataya, E. M. Evstafyeva
 
Vol 12, No 6 (2025) Accounting and Analytical Support of the Dynamic Model of Intersectoral Balance of Integrated Structures Abstract   PDF (Rus)
I. F. Vetrova
 
Vol 12, No 6 (2025) Monitoring changes in Pharmaceutical organisations: analysis of Business Models in the aspect of sustainable development Abstract   PDF (Rus)
N. A. Kazakova, M. A. Balikhin
 
Vol 12, No 6 (2025) Methodological support of the risk-based internal audit Planning Abstract   PDF (Rus)
E. R. Gukasova, V. V. Dvoretskaya
 
Vol 12, No 5 (2025) Research of Current Trends in the Dynamics of the Volume and Structure of Paid Services to the Population Abstract   PDF (Rus)
S. L. Blau, A. E. Suglobov
 
Vol 12, No 5 (2025) Internal Control of the Procurement Process in the Framework of Information Technology Abstract   PDF (Rus)
L. V. Kashirskaya
 
Vol 12, No 4 (2025) Analysis of human resource management system development factors. Abstract   PDF (Rus)
V. V. Mironenko, T. M. Rogulenko
 
Vol 12, No 4 (2025) Methodological aspects of planning internal risk-oriented audits of financial and economic activities of budgetary institutions of higher education Abstract   PDF (Rus)
E. I. Gorlova
 
Vol 12, No 3 (2025) Instrumentalising the Internal Control of Material Resources in an Industrial Enterprise to Provide Information Base for Management Decisions Abstract   PDF (Rus)
I. E. Mizikovskу
 
Vol 12, No 3 (2025) Transformation of Internal Audit in the Context of New Economic Realities Abstract   PDF (Rus)
Yu. A. Linovitsky
 
Vol 12, No 3 (2025) Evolutionary Transformations of Internal Control and Internal Audit Abstract   PDF (Rus)
V. V. Serikov, M. F. Safonova
 
Vol 12, No 2 (2025) Conceptual and Applied Aspects of Using Digital Technologies in Auditing Activities Abstract   PDF (Rus)
N. A. Kazakova, A. A. Muradov
 
Vol 12, No 2 (2025) Creation of Internal Control Tools to Address Emerging Challenges of the External Environment Abstract   PDF (Rus)
T. E. Tatarovskaya
 
Vol 12, No 1 (2025) Analysis and Evaluation of the Practice of Using Business Climate Transformation Tools in Russia Abstract   PDF (Rus)
S. V. Muzalyov, V. V. Narbut, E. V. Nikiforova, O. V. Schneider
 
Vol 12, No 1 (2025) The Factor of Production Efficiency and the Company’s Reputational Capital Valuing Abstract   PDF (Rus)
V. A. Chernov
 
Vol 11, No 6 (2024) Analysis of the Counterparty’s Environmental Reliability Abstract   PDF (Rus)
S. М. Bychkova, O. V. Shvets
 
Vol 11, No 5 (2024) The Role and Forming of Internal Control Over the Economic Stability of Business Entities Abstract   PDF (Rus)
A. N. Ryakhovskaya, M. V. Melnik
 
Vol 11, No 5 (2024) Digital Analytical Instruments for Sustainable Growth in Agricultural Sector Abstract   PDF (Rus)
V. V. Sukonnikov
 
Vol 11, No 5 (2024) Current Methods to Combating Insurance Fraud Abstract   PDF (Rus)
E. Yu. Sidorova
 
Vol 11, No 4 (2024) Specificity of the Application of the Fixed Price of the EPC-contract for the Construction of Nuclear Power Plant and Facilities Abroad Abstract   PDF (Rus)
Yu. B. Ponomareva, M. M. Ishchenko
 
Vol 11, No 4 (2024) Financial Technologies and their Impact on The Development Opportunities of Regional Banks Abstract   PDF (Rus)
T. N. Zverkova
 
Vol 11, No 3 (2024) Economic Security of an Enterprise is the Way to Financial Stability Abstract   PDF (Rus)
M. A. Polyakova, S. A. Barbashova, I. E. Ekaterinina
 
Vol 11, No 3 (2024) A Modern Approach to the Theory and Practice of Accounting for Uninvoiced Supplies Abstract   PDF (Rus)
A. S. Rybakina, D. Kh. Bukharova, N. V. Sharapova
 
Vol 11, No 2 (2024) Initial Recognition of Convertible Bonds in Accordance with IFRS: the Issuer’s Party Abstract   PDF (Rus)
A. Yu. Kuzmin
 
Vol 11, No 2 (2024) Discussion Issues of the Discipline “Money, Credit, Banks” Abstract   PDF (Rus)
Yu. A. Kropin
 
Vol 11, No 1 (2024) Analysis of settlements with debtors based on the quality indicatorof turnover. Abstract   PDF (Rus)
V. A. Chernov
 
Vol 11, No 1 (2024) reflection of digital financial transactions in russian accounting records Abstract   PDF (Rus)
N. A. Lasareva
 
Vol 11, No 1 (2024) Russian Practice of Applying Hedge Accounting Abstract   PDF (Rus)
P I. Pan’kov
 
Vol 11, No 1 (2024) Accounting for complementary currency transactions (the case for France) Abstract   PDF (Rus)
L. A. Shiryaeva
 
Vol 10, No 6 (2023) Calculation in the Agro-Industrial Complex: The Institutional Aspect Abstract   PDF (Rus)
E. S. Potokina
 
Vol 10, No 6 (2023) Tax Regulation of Countries in the Framework of Greening Business (using the example of the Russian Federation and the EU) Abstract   PDF (Rus)
E. Yu. Sidorova
 
Vol 10, No 5 (2023) Strategic control over the effectiveness of state support measures for the defense industry under sanctions restrictions Abstract   PDF (Rus)
I. F. Vetrova
 
Vol 10, No 5 (2023) World Practice of Applying State Support Measures for Organizations of the Military-Industrial Complex Abstract   PDF (Rus)
A. N. Amerslanova, I. V. Pashnin
 
Vol 10, No 4 (2023) Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden Abstract   PDF (Rus)
G. S. Klychova, Zh. G. Leontieva, E. N. Fakhretdinova, E. V. Zaugarova, I. M. Faizullin
 
Vol 10, No 4 (2023) Training of control and audit Specialists in the field of digital Public administration Abstract   PDF (Rus)
O. V. Shibileva, V. V. Parshutkina
 
Vol 10, No 3 (2023) Organisation of Internal Controls and Financial Audits in the Public Sector Organisations Abstract   PDF (Rus)
I. D. Demina, T. I. Krishtaleva
 
Vol 10, No 3 (2023) Audit of Bank Lending Transactions Accounting when Applying International Standards Abstract   PDF (Rus)
O. V. Kurnykina
 
Vol 10, No 3 (2023) Improving the Accounting and Analytical System of Sole Proprietors in E-commerce and Online Trading on Marketplaces Abstract   PDF (Rus)
T. M. Nepryahina
 
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