Template-Type: ReDIF-Article 1.0
Author-Name: Anton V. Dubovik
Author-Email: adubovik@roskazna.ru
Author-Workplace-Name: Federal Treasury, Moscow 109097, Russia
Author-Name: Roman V. Erzhenin
Author-Email: rerzhenin@gmail.com
Author-Workplace-Name: Irkutsk State University, Irkutsk 664003, Russia
Title: Accounting Development Perspective in the Russian Government Agencies
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.
Classification-JEL: H83, O15, O33
Keywords: centralized accounting, e-budget, governance, public finance, accounting profession
Journal: Finansovyj žhurnal — Financial Journal
Pages: 27-37
Issue: 2
Year: 2017
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/2/statii_2/fm_2017_2_03.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:170203:p:27-37