ON THE PROFESSIONAL ACCOUNTING TRANSFORMATION IN RUSSIA: PROFESSIONAL EDUCATION AND PUBLIC INTEREST
Anna Vysotskaya
Associate Professor in Accounting and Audit, Head of Economic and Planning Department, 344092, Southern Federal University, Rostov-on-Don, Russia.
Keywords: Accounting information system, situational-matrix modelling, financial activity reporting, international accounting practice, information modeling system.
Abstract

This study reviews principal issues of mathematics foundations in accounting and their role in accounting development. The paper also states the problem of professional accounting education in Russia within the historical context of the problem.

Article Information

Identifiers and Pagination:
Year:2018
Volume:3
First Page:1
Last Page:3
Publisher Id:Adv Bus Financ (2018 ). 3. 1-3
Article History:
Received:April 22, 2018
Accepted:June 6, 2018
Collection year:2018
First Published:June 25, 2018


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Editor in Chief
Professor Michael Dempsey (Ph.D)
Professor of Finance, School/ Department of Economics, Finance and Marketing Melbourne City Campus, RMIT University, GPO Box 2476, Melbourne VIC 3001 Australia.

Bibliography

A focus of research has been the interplay between risk and financial return in capital markets. In this area, I have addressed such issues as the relation between risk (as the variability of outcomes) and returns. This has led to an understanding of how random movements in stock prices (noise) might be manipulated to improve investment performance. Investors’ required return on financial assets (which equates with a firm’s cost of capital as the hurdle rate for its investment activity) is complicated by many factors (personal taxes and the Australian imputation tax system, as examples), which I clarify over a series of articles. I have also contributed with articles that have been critical of the status allocated to such core paradigms in Finance as the Modigliani and Miller propositions, the capital asset pricing model (CAPM), as well as the Fama and French three-factor model. My most important contributions are encapsulated in my book in 2015: Stock Markets, Investments and Corporate Behavior: A Conceptual Framework of Understanding, (author Michael Dempsey, published by Imperial College Press with World Scientific). My contributions across financial markets have also been published in leading international journals, including: Journal of Banking and Finance (2), Financial Analysts Journal (2), European Financial Management (1), Abacus (3), Journal of Investment Management (2), Australian Journal of Management (2), Journal of Business Finance and Accounting (3), Accounting and Business Research (3), Critical Perspectives on Accounting (3), Applied Economics (1), Accounting and Finance (1), Journal of International Financial Markets, Institutions & Money (1), Journal of Asset Management (1) and Australian Tax Forum (1). Grants Research Projects and Funding 2006-2012 2009-2012 ($165,000) ARC Linkage Grant: Chief investigator with Madhu Veeraraghavan, Paul Lajbcygier, Robert Faff and industry partners of Victoria Funds Management Corporation (VFMC) for “An Empirical Examination of Non-Market Capitalisation Weighted Indices in Australia“. 2008-2009 ($45,000) DIIRD (Department of Innovation, Industry and Regional Development) grant:with Madhu Veeraraghavan and Jay Wickramanayake and partners Invest Victoria for “Inward Direct Foreign Investment (FDI) into the State of Victoria: Improving the Quality of Investment Project Reporting“. 2010 ($6,000) Australian Centre for Financial Studies:Chief Investigator for “Rankings for Australian Managed Funds: A case of Performance Index Failure?“ 2007 ($11,000) Melbourne Centre for Financial Studies: recipient for “The Evidence for Fundamental Indexation“. 2006 ($11,000) Melbourne Centre for Financial Studies, 2006:Chief Investigator for “Alternative Risk Indices for the Mutual Fund Industry“. 2006 ($10,000) Melbourne Centre for Financial Studies, 2006:Chief Investigator for “Towards a Reconciliation of Portfolio Theory and Empirical Outcomes in Stock Price Behaviour: Australian Evidence“. 2006 ($3,500) LaTrobe University Grant: recipient for “Is Beta alive in China?“

Journal Highlights
Abbreviation: Adv Busi Fin
doi: http://dx.doi.org/10.21065/25205951
Frequency: Annual 
Nature: Online
Current Volume: 2 (2017)
Next volume: December, 2018 (Volume 3)
Back volumes: 1-2
Starting year: 2016
Nature: Online 
Submission: online  
Language: English

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