Managing the process of accounting expertise in modern conditions

Authors

  • S.A. Zvyagin Voronezh Institute of the MIA of Russia
  • E.P. Maltsev Voronezh Institute of the MIA of Russia

Keywords:

Accounting expertise, The stages of the process of accounting expertiseм, Accounting expertise stage, Functions of accounting expertise

Abstract

The article substantiates the introduction of a special category accounting expertise - «managing the process of accounting expertise». Based on categorial analysis formulated the author’s definition of this category, covered waysee all stages of the process of accounting expertise and focuses on the adoption of rational expert solutions. The expert accounting activities, as a system allowed to identify eight functions and four stages in the process of management accounting expertise.

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Author Biographies

  • S.A. Zvyagin , Voronezh Institute of the MIA of Russia

    Dr. Sci. (Econ.) Assoc. Prof., Full Prof. Department of Accounting, Analysis and Audit

  • E.P. Maltsev , Voronezh Institute of the MIA of Russia

    Assist. Prof. Departament of tactical and special training

References

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Issue

No. 4 (2017): October – December

Section

Economy, Organization and Management of the Enterprises, Branches, Complexes

How to Cite

Zvyagin , S., & Maltsev , E. (2017). Managing the process of accounting expertise in modern conditions. Eurasian Journal of Economics and Management, 4, 24-28. https://journals.vsu.ru/econ/article/view/9112