Accounting and Analytical Sources of Economic Risks Identifcation
The growth of the economy of an enterprise necessitates the use of risk-oriented approach to numerous management systems. Control is no exception. Risk-based control has risk management as a foundation. Risk management means taking risks into account and their analysis. An interesting methodological...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2018-12-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/29 |
| _version_ | 1826566821414699008 |
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| author | T. Yu. Serebryakova O. G. Gordeeva O. Yu. Kurtayeva |
| author_facet | T. Yu. Serebryakova O. G. Gordeeva O. Yu. Kurtayeva |
| author_sort | T. Yu. Serebryakova |
| collection | DOAJ |
| description | The growth of the economy of an enterprise necessitates the use of risk-oriented approach to numerous management systems. Control is no exception. Risk-based control has risk management as a foundation. Risk management means taking risks into account and their analysis. An interesting methodological problem is to research the methodological opportunities to use accounting information in risk management in particular for risk identifcation, assessment and monitoring. The researchers use general scientifc methods of cognition such as systematic approach, logical generalization, legal and linguistic analysis, hypothesis. It is appropriate to identify the risks for all the levels of management and process. The processes at all levels are reflected in accounting. The idea is to extract the information necessary for business risk identifcation from the accounting data. The authors propose to use the Yuji Ijiri principle of triple accounting and to extend it to quadruple accounting. The proposed methodology is realized through automated information systems because the necessary detailing could be obtained by using computers. The main idea is that the change in capital is analyzed frst by changes in the balance sheet data and then by revenues and expenses. The results of calculations are presented in formats 1 and 2 accordingly. The results of capital factor analysis of capital due to changes in assets and liabilities are presented in format 3. The influence of changes of proft components on capital is presented in format 4. The results of the analysis are used to identify and make the primary assessment or risks. The proposed methodology of risk identifcation and their primary assessment makes it possible: 1. To use the data from accounting systems to identify business risks on systematic basis. 2. To ensure the comprehensive approach to risk identifcation. 3. To provide a mental representation of factors influencing the capital growth. |
| first_indexed | 2024-04-10T04:04:49Z |
| format | Article |
| id | doaj.art-48a5dbc6745c4b0787cf1d0290b4e1d3 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2025-03-14T10:57:44Z |
| publishDate | 2018-12-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-48a5dbc6745c4b0787cf1d0290b4e1d32025-03-02T10:45:44ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2018-12-0155243210.26794/2408-9303-2018-5-5-24-3229Accounting and Analytical Sources of Economic Risks IdentifcationT. Yu. Serebryakova0O. G. Gordeeva1O. Yu. Kurtayeva2Russian University of CooperationRussian University of CooperationRussian University of Cooperation; RUDN-UniversityThe growth of the economy of an enterprise necessitates the use of risk-oriented approach to numerous management systems. Control is no exception. Risk-based control has risk management as a foundation. Risk management means taking risks into account and their analysis. An interesting methodological problem is to research the methodological opportunities to use accounting information in risk management in particular for risk identifcation, assessment and monitoring. The researchers use general scientifc methods of cognition such as systematic approach, logical generalization, legal and linguistic analysis, hypothesis. It is appropriate to identify the risks for all the levels of management and process. The processes at all levels are reflected in accounting. The idea is to extract the information necessary for business risk identifcation from the accounting data. The authors propose to use the Yuji Ijiri principle of triple accounting and to extend it to quadruple accounting. The proposed methodology is realized through automated information systems because the necessary detailing could be obtained by using computers. The main idea is that the change in capital is analyzed frst by changes in the balance sheet data and then by revenues and expenses. The results of calculations are presented in formats 1 and 2 accordingly. The results of capital factor analysis of capital due to changes in assets and liabilities are presented in format 3. The influence of changes of proft components on capital is presented in format 4. The results of the analysis are used to identify and make the primary assessment or risks. The proposed methodology of risk identifcation and their primary assessment makes it possible: 1. To use the data from accounting systems to identify business risks on systematic basis. 2. To ensure the comprehensive approach to risk identifcation. 3. To provide a mental representation of factors influencing the capital growth.https://accounting.fa.ru/jour/article/view/29accountinganalysisriskscontrolmanagementautomated information systems |
| spellingShingle | T. Yu. Serebryakova O. G. Gordeeva O. Yu. Kurtayeva Accounting and Analytical Sources of Economic Risks Identifcation Учёт. Анализ. Аудит accounting analysis risks control management automated information systems |
| title | Accounting and Analytical Sources of Economic Risks Identifcation |
| title_full | Accounting and Analytical Sources of Economic Risks Identifcation |
| title_fullStr | Accounting and Analytical Sources of Economic Risks Identifcation |
| title_full_unstemmed | Accounting and Analytical Sources of Economic Risks Identifcation |
| title_short | Accounting and Analytical Sources of Economic Risks Identifcation |
| title_sort | accounting and analytical sources of economic risks identifcation |
| topic | accounting analysis risks control management automated information systems |
| url | https://accounting.fa.ru/jour/article/view/29 |
| work_keys_str_mv | AT tyuserebryakova accountingandanalyticalsourcesofeconomicrisksidentifcation AT oggordeeva accountingandanalyticalsourcesofeconomicrisksidentifcation AT oyukurtayeva accountingandanalyticalsourcesofeconomicrisksidentifcation |