MAIN PROBLEMS AND PROSPECTS FOR THE DEVELOPMENT OF ACCOUNTING IN THE CONDITIONS OF AN INNOVATIVE ECONOMY
N. N. Khakhonova
Rostov State University of Economics, Rostov-on-Don, Russia
e-mail: N_Khakhonova@bk.ru
Abstract. The development of accounting in the conditions of the innovation economy is associated with the constant complication of the theory and practice of accounting, the emergence of new accounting facilities, new types of accounting and types of reporting. In the entire history of the existence of accounting, he did not develop as fast as our time. At the same time, it should be recognized that the theory of accounting barely disperse asks for changes in the economic, financial and investment activities of commercial organizations.
The purpose of the article is to identify and review the current problems of accounting and analytical support for the management of innovative activities of economic entities, as well as to characterize the promising areas of development of accounting methodology in the conditions of an innovative economy.
Based on the analysis of the problems of the formation of an innovative economy in Russia, the provisions of the Development Strategy of the Information Society of the Russian Federation for 2017–2030, the requirements of interested users of financial reports to disclosing information about innovation in the reporting of sustainable development revealed a number of emerging problems in accounting requiring their methodological solution and Develop the necessary practical recommendations for their elimination.
To challenges and, accordingly, the prospects for the development of accounting in the innovation economy should include not only issues related to the recognition and evaluation of R & D results, but also the emergence of new types of accounting facilities (innovation, intellectual property facilities (OR), innovative products, innovative risks , human capital, intellectual capital, social capital, reputational capital, etc.), the emergence of new types of accounting (innovative accounting, accounting of innovation, integrated accounting, projected accounting, etc.), the emergence of new types of reporting (strategic derivative balance sheet, intellectual Derivative Balance Report, etc.). It is impossible not to mention the new technologies and tools used in the context of an innovative economy, such as benchmarking costs, Kook-Killing, Kaizen-Kosting, Allocation costs with the introduction of modern software, etc.
The results of the study can be used as a theoretical base for further research in this area.
Key words: accounting, innovative economy, accounting objects, types of accounting.
Cite as: Khakhonova, N. N. (2021) [Main problems and prospects for the development of accounting in the conditions of an innovative economy]. Intellekt. Innovatsii. Investitsii [Intellect. Innovations. Investments]. Vol. 3, рр. 10–26. DOI: 10.25198/2077-7175-2021-3-10.
