Accounting Development Perspective in the Russian Government Agencies

Anton V. Dubovik () and Roman V. Erzhenin ()
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Anton V. Dubovik: Federal Treasury, Moscow 109097, Russia
Roman V. Erzhenin: Irkutsk State University, Irkutsk 664003, Russia

Finansovyj žhurnal — Financial Journal, 2017, issue 2, 27-37

Abstract: The article is focused on the analysis of ICT use results in the public finance management processes. The future of the accounting profession is defined by the authors in terms of development of a new accounting organization model in the public sector. Conceptual issues of the Federal Treasury in a long-term GIIS “Electronic Budget” use are also considered in the article. This is a model of centralized accounting for federal organizations. The authors suggest that due to the existing data-processing procedures modernization the current accounting workers’ skills will gradually lose their relevance. Moreover, the authors conclude that in the new organizational and technological accounting processes there will be demand on experts with advanced intellectual and creative knowledge. They will be able to provide in the future a more effective solution for control and management.

Keywords: centralized accounting; e-budget; governance; public finance; accounting profession (search for similar items in EconPapers)
JEL-codes: H83 O15 O33 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:170203:p:27-37

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