OPPORTUNITIES AND OBJECTIVE LIMITS IN UPGRADING MODERN ACCOUNTING AND ANALYTICAL ENTERPRISE PROCUREMENT

Pudeyan Lyubov Ovagemovna

This article deals with the prospects of upgrading accounting and analytical procurement of business units. The authors define the controversy in the regulation of management accounting in Russia, which manifested itself in orientation on both international standards and, at the same time, Russian accounting traditions. The paper provides deep consideration of those factors promoting accounting technologies, as well as the reasons why the process of active implementation of new IT decisions in accountancy is relatively slow. The possible way out of the situation of relative retardation in the technological development of the accounting and analytical instruments in Russia (caused by technological dependence on foreign software, general economic situation turbulence, underdevelopment of the IT sector and weakness of methodological support of the said innovations), as the authors propose, could be new imperatives in accountancy rather based on the practice of business operations of Russia than those using the European and North American experience, as well as the approaches compatible with this experience in building accounting and analytical systems. The reason of the above distancing might lie in those various structures of the Russian economy and the economic traditions of the countries of the collective West (the latter being notorious for the key role of share capital, weak governmental control and orientation towards the dynamic indexes of financial flows).

Keywords:accountancy; management accounting; new technologies; accounting and analytical procurement; upgrading