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St. Petersburg State University
Faculty of Economics
INTERNATIONAL ECONOMIC SYMPOSIUM – 2015
Symposium Programme
St. Petersburg
April 22-25, 2015
SYMPOSIUM SCHEDULE
April 22, 2015 Wednesday
International Spring Conference of Young Economists
“Young Science”
9:30-10:00
10:00-10:15
10:15-11:00
11:00-15:00
15:00-15:30
15:30-17:00
Registration (Tavricheskaya str. 21-23, First floor Hall)
Opening Ceremony (Assembly Hall)
Plenary Session
Panel Sessions
Break
Round Table “Efficient Economy, Sustainable Development and
Environment”
Session Chair:
Nadezhda V. Pakhomova, Professor, St. Petersburg State University
Discussants:
Frederick van der Ploeg, Professor of Economics, Department of Economics,
University of Oxford, Head of the SPbU Research Laboratory "Economic
performance and the Environment"
Armon Rezai, Associate professor, Institute for Ecological Economics, Vienna
University of Economics and Business
Viktor O. Titov, Assistant professor, St. Petersburg State University
Angelina E. Vashchuk, Research engineer, St. Petersburg State University
Natalya Y. Nesterenko, Associate professor, St. Petersburg State University
Aleksandra S. Malova, Associate professor, St. Petersburg State University
Vyacheslav M. Zhigalov, Associate professor, St. Petersburg State University
17:00-18:00
Final Session
15:00-18:00
Early Bird Registration
II International Scientific Conference “Sustainable Development: Society and
Economy” and III International Scientific Conference – Sokolov Reading
“Accounting: View from the Past into the Future”
The First Floor Hall (Tavricheskaya str. 21-23)
April 23, 2015 Thursday
II International Scientific Conference
“Sustainable Development: Society and Economy”
III International Scientific Conference – Sokolov Reading
“Accounting: View from the Past into the Future”
8:45-9:30
9:30-10:00
10:00-12:30
12:30-13:00
Registration
Opening Ceremony
Plenary Session
Coffee-break
13:00-14:45
Round Table “The Opportunity for Economic Growth in the Face of
External Constraints”
14:45-16:00
16:00-18:00
Lunch
Round Tables:
 Economic Growth and Challenges for the University Education
 Round Table Discussion with Chief Editors of the Leading Russian
Academic and Research Journals Publishing Papers on Accounting
18:30
Buffet Dinner
April 24, 2015 Friday
II International Scientific Conference
“Sustainable Development: Society and Economy”
09:30-12:00
Panel Sessions, Round Tables
11:45-12:15
Coffee-break
12:15-14:45
Panel Sessions, Round Tables
14:45-16:00
Lunch
16:00-17:30
Panel Sessions, Round Tables
18:00-18:30 KVN Team Show from the Students of the Economic Faculty
III International Scientific Conference – Sokolov Reading
“Accounting: View from the Past into the Future”
10:00-11:45
11:45-12:15
12:15-14:15
14:45-15:45
15:45-17:15
17:15-17:30
17:30-19:00
Pro et Contra Debate “The Origins of Double-Entry Bookkeeping”
Coffee-break
Panel Discussions. First Session
Lunch
Panel Discussions. Second Session
Break
Panel Discussions. Third Session
April 25, 2015 Saturday
10:00
Guided Tour
April 23, 2015 Thursday
II International Scientific Conference
“Sustainable Development: Society and Economy”
III International Scientific Conference – Sokolov Reading
“Accounting: View from the Past into the Future”
8:45-9:30
Registration (Tavricheskaya str. 21-23, First floor Hall)
9:30-10:00
Opening Ceremony (Assembly Hall)
Moderator of the Plenary Session:
Otar L. Marganiya, Professor, Dean of the Faculty of Economics, St. Petersburg State
University
Welcoming Speeches:
Alexey A. Korabelnikov, Chairman of the Finance Committee at the Government of
St. Petersburg
Alexei L. Kudrin, Professor, Dean of The Faculty of Liberal Arts and Sciences
Valeriy N. Matveev, Chairman of the Committee for Nature Management,
Environmental Protection and Ecological Security at the Government of St. Petersburg
Konstantin N. Patraev, First Vice-Governor of the Leningrad region
Maksim Y. Sokolov, Minister of Transport of the Russian Federation
Ludmila I. Horuzhyi, Professor, Vice Rector of the Russian State Agrarian University
― Moscow Agricultural Academy named after K. A. Timiryazev, President of the
Institute of Professional Accountants of Russia (IPAR)
Elena G. Chernova, Professor, Vice-Rector for Economy, St. Petersburg State
University
Frederick van der Ploeg, Professor of Economics, Department of Economics,
University of Oxford, Head of the SPbU Research Laboratory “Economic
Performance and the Environment"
ABOUT THE CREATION OF THE ST. PETERSBURG STATE UNIVERSITY
RESEARCH LABORATORY “ECONOMIC PERFORMANCE AND THE
ENVIRONMENT”
10:00-12:30
Plenary Presentations (Assembly Hall)
Leonid D. Shirokorad, Professor, St. Petersburg State University
MAJOR MILESTONES IN THE HISTORY OF THE FACULTY OF ECONOMICS,
ST. PETERSBURG STATE UNIVERSITY
Christopher A Pissarides, Nobel Prize Winner in Economics, Professor, London
School of Economics, Head of the SPbU Research Laboratory of Economic Growth
JOB CREATION AND DESTRUCTION IN THE TRANSITION TO A GREEN
ECONOMY
Ruslan S. Grinberg, Professor, Corresponding Member of RAS, Director of Institute
of Economics, RAS, Moscow
THE WORLD ECONOMY TODAY: BETWEEN DESPAIR AND HOPE
Belverd E. Needles, EY Distinguished Professor of Accounting, School of
Accountancy & MIS, DePaul University
RELATION OF ACCOUNTING AND ECONOMICS EDUCATION
Stelzer Dirk, Professor, Director of the Institute of Wirtschaftsinformatik, Ilmenau
University of Technology, Germany
DATA TRANSPARENCY – AN EMERGING FIELD OF RESEARCH FOR
BUSINESS INFORMATICS?
Alexey V. Vorontsovsky, Professor, St. Petersburg State University
FORECASTING ECONOMIC DEVELOPMENT IN THE MODERN ECONOMY
12:30-13:00 Coffee-break
13:00-14:45 ROUND TABLE “THE OPPORTUNITY FOR ECONOMIC GROWTH IN
THE FACE OF EXTERNAL CONSTRAINTS”
Assembly Hall
Discussion Points:
1. Whether external constraints in current or possible future forms can stop the growth
or its specific directions?
2. Is import substitution or focusing on new local markets is possible in the financial
sector and in high-tech industries?
3. Will the current trends (ruble devaluation and foreign economic relations restrictions)
become a catalyst for the Russian economy development or threaten with stagnation?
Session Chair:
Alexander N. Lyakin, Professor, St. Petersburg State University
Discussants:
Andrey A. Belyh, Key Account Manager, "Bank Saint Petersburg" Ltd
Maria A. Evnevich, Member of the Board of Directors of LLC "Maxidom"
Sergei I. Tsybukov, General Director of the Scientific Production Association for
Plastic Processing Named after "Komsomolskaya Pravda"
Sergey P. Sinyaev, Commercial Director of LLC “SDS”
Irina Y. Kuchukova, Head of Foreign Exchange and Money Markets Division, NorthWest Branch of Moscow Exchange
Vadim I. Kapustkin, Associate Professor, St. Petersburg State University
14:45-16:00 Lunch
16:00-18:00 ROUND TABLE:
«ECONOMIC GROWTH AND CHALLENGES FOR THE UNIVERSITY
EDUCATION»
Lecture-hall Т-93
Discussion Points:
1. Leading Russian universities in the world rankings: status and prospects.
2. The role of higher education in the development of Russian regions.
3. Professor’s academic contract: Russian and foreign experience.
Session Chair:
Vladimir G. Khalin, Professor, St. Petersburg State University
Discussants:
Alexandr I. Rusakov, Professor, Rector of Yaroslavl State University named after P.G.
Demidov, member of the Civic Chamber of the Russian Federation
Oleg V. Khakhordin, Professor, Rector of the European University at St. Petersburg
Sergey M. Kadochnikov, Professor, Director of the HSE campus in St. Petersburg
Isak D. Froumin, Professor, Academic Supervisor of the HSE Institute of Education,
Moscow
Kerstin Pezoldt, Professor, Ilmenau University of Technology
Knut Richter, Professor, St. Petersburg State University
Alexandr I. Kubyshkin, Professor, St. Petersburg State University
Vasyli S. Senashenko, Professor, Peoples’ Friendship University of Russia
ROUND TABLE DISCUSSION WITH CHIEF EDITORS OF THE ACADEMIC
AND RESEARCH JOURNALS PUBLISHING PAPERS ON ACCOUNTING
Assembly Hall
Discussion Points:
1. Academic and professional journals: role in the development of accounting.
2. Challenges for the academic journals applying for the accreditation by the Russian
Higher Attestation Commission
3. Russian academic journals and international scientific citation indexing
databases.
4. Research paper: forms and structure.
5. Peer-Review of research papers: key challenges.
Session Chair:
Valeriy V. Kovalev, Professor, St. Petersburg State University, Chief Editor of
Vestnik St. Petersburg State University: Issue 5. Economics
Discussants:
Darya A. Belyaeva (Economics and Management Journal)
Nikolay D. Vrublevsky (Accounting Journal)
Lubov’ I. Goncharenko (Economics. Taxation. Law Journal)
Oktay Güvemli (Accounting and Financial History Research Journal)
Irina I. Eliseeva (Finance and Business Journal)
Igor A. Maiburov (Vestnik of the Urals Federal University. Issue: Economics and
Management)
Alan Sangster (Accounting Education Journal)
Vyacheslav Y. Sokolov (Auditorskie vedomosti - Audit Journal)
Ludmila I. Horuzhyi (Vestnik of Professional Accountants)
24 April, 2015 Friday
II International Scientific Conference
“Sustainable Development: Society and Economy”:
Panel Sessions
Session 1
THEORY AND POLICY OF THE ECONOMIC GROWTH: METHODS
OF ANALYSIS
(Lecture-hall Т-79)
Session 2
NATIONAL FINANCIAL SYSTEMS
IN THE GLOBAL ECONOMY
(Lecture-hall Т-57)
Session 3
SOCIAL AND ENVIRONMENTAL ASPECTS OF SUSTAINABLE
DEVELOPMENT
(Lecture-hall Т-56)
Session 4
INNOVATIONS AS A BASIS FOR THE SUSTAINABLE ECONOMIC
DEVELOPMENT
(Lecture-hall Т-59)
Session 5 (in Russian)
PATTERNS OF DEVELOPMENT IN THE GLOBAL ECONOMY
(Lecture-hall Т-37)
Session 5 (in English)
EMERGING POWERS IN THE GLOBAL ECONOMY:
QUANTITATIVE AND QUALITATIVE APPROACHES
The session is organized under the support from the EU and Marie Curie Initial Training
Network programme «Power and Region in a Multipolar Order» (PRIMO).
(Lecture-Hall 415 at 62 Chaikovskogo st.)
Moderators:
Sergei F. Sutyrin, Professor, Head of the World Economy Department, St. Petersburg State
University, Russia;
Alexandra G. Koval, Associate Professor of the World Economy Department, St. Petersburg
State University, Russia
Reports:
Jun Zhang, Professor, Director of the Institute of Economics and China Center for Economic
Studies, Fudan University, Shanghai, China
THE LONG-TERM ECONOMIC GROWTH IN CHINA: POLICY/INSTITUTIONAL REFORMS
PERSPECTIVE
Nikita A. Lomagin, Professor of the World Economy Department, St. Petersburg State University,
Russia
RUSSIA AS RE-EMERGING POWER IN THE CONTEMPORARY GLOBAL ECONOMY
Nikolay A. Kozhanov, Senior Lecturer of the World Economy Department, St. Petersburg State
University, Russia
IRAN AND INTERNATIONAL ECONOMIC SANCTIONS: CAN PUNITIVE MEASURES
PREVENT THE RISE OF IRAN AS A LEADING REGIONAL POWER OF THE MIDDLE EAST?
Viacheslav M. Shavshukov, Professor of the Department of Economic Theory and Economic Policy,
St. Petersburg State University, Russia
BRICS: THE NEW PHENOMENON IN THE GLOBAL ECONOMY AND FINANCE
Natalia G. Khmelevskaya, Associate Professor of the Department of International Economic
Relations and Foreign Economic Ties, MGIMO, Moscow, Russia
MODELING REAL EFFECTIVE EXCHANGE RATES FOR BRICS TO FOSTER MUTUAL
TRADE
Rustam M. Ibragimov, Professor, Imperial College London, the UK;
Artem B. Prokhorov, Senior Lecturer at the University of Sydney, Australia, Associate Professor at
St. Petersburg State University, Russia, and CIREQ Member, Montreal, Canada
FAT TAILS AND COPULAS: FINANCIAL CONTAGION, CRISES, AND LIMITS OF
DIVERSIFICATION FOR BRICS AND OTHER VOLATILE MARKETS
Reports and discussions:
Kappel Robert, Senior Research Fellow, German Institute of Global and Area Studies, Hamburg, Germany
THE ECONOMICS OF RISING POWERS
Shawki M. Farag, Professor, the American University in Cairo, Egypt
THE DEMISE OF THE UNI-POLAR AND THE RETURN OF THE MULTI-POLAR
INTERNATIONAL SYSTEM
Irina Y. Mironova, Analyst, Energy Research Institute of the Russian Academy of Sciences, Moscow,
Russia
PERSPECTIVES OF NATURAL GAS MARKET DEVELOPMENT IN THE ASIA PACIFIC
REGION IN THE LIGHT OF PRICING MECHANISMS EVOLUTION: IMPLICATIONS FOR
RUSSIA’S STRATEGY
Kirill A. Likhachev, Associate Professor of the Department of Theory and History of International
Relations, St. Petersburg State University, Russia
INDIA’S TRADE IMBALANCE WITH CHINA AND ITS INFLUENCE ON THE BRICS
Zoya S. Podoba, Associate Professor of the World Economy Department, St. Petersburg State
University, Russia
JAPAN'S CHANGING ROLE IN THE WORLD ECONOMY
Vladimir G. Sherov-Ignatiev, Associate Professor of the World Economy Department, St. Petersburg
State University, Russia
MEGAPROJECTS OF REGIONAL INTEGRATION AND THEIR PROBABLE IMPLICATIONS
Presentations and discussions:
Viktor V. Lukashevich, Associate Professor of the World Economy Department, St. Petersburg State
University, Russia
GLOBAL VALUE CHAINS IN THE CHANGING WORLD: MODERN CHALLENGES
Alexandra G. Koval, Associate Professor, Sergei F. Sutyrin, Professor, Olga Y. Trofimenko,
Associate Professor, Department of World Economy, St. Petersburg State University, Russia
BRICS GLOBALIZATION INDEX AS AN INDICATIOR OF ECONOMIC LIDERSHIP
Henok Birhanu Asmelash, PhD student, Bocconi University, Milan, Italy; University of St. Gallen,
St. Gallen, Switzerland
ON ETHIOPIA’S LONG WALK TO WTO MEMBERSHIP
Martin Pioch, PRIMO Fellow and Trainee Researcher of the World Economy Department, St.
Petersburg State University, Russia
HOW TO EVALUATE THE IMPACT OF THE BRICS IN THE WTO?
Omkar Raghavendra Raut, Researcher, Symbiosis International University, Pune, India
INDIA’S RESURGENCE IN THE GLOBAL ECONOMIC ORDER
Session 6
MANAGEMENT OF SOCIO-ECONOMIC SYSTEMS AND
PROCESSES: CHALLENGES FOR THE SUSTAINABLE
DEVELOPMENT OF ECONOMY AND SOCIETY
(Lecture-hall Т-58)
Session 7
SUSTAINED ECONOMIC GROWTH IN THE CONDITIONS OF RISK
AND UNCERTAINTY
(Lecture-hall Т-77)
Session 8
MATHEMATICAL METHODS IN ECONOMICS
(Lecture-hall Т-67)
Session 9
ECONOMIC GROWTH AND THE PROBLEMS OF UNIVERSITY
EDUCATION
(Lecture-hall Т-80)
III INTERNATIONAL SCIENTIFIC CONFERENCE
SOKOLOV READING
“ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE”
10.00-11.45 Pro et
BOOKKEEPING”
Contra
Debate
“THE
ORIGINS
OF
DOUBLE-ENTRY
Assembly Hall
Presenter of the Session:
Vyatcheslav Y. Sokolov, professor, St. Petersburg State University of Economics
Speakers:
Alan Sangster, professor, Griffith University, Australia
THE GENESIS OF DOUBLE ENTRY BOOKKEEPING
Mihail I. Kuter, professor; Marina M. Gurskaya, associate professor, Kuban State
University
EARLY TRIAL BALANCES AND STATEMENTS, OR ABOUT THE PURPOSE
AND CONTENT OF THE BALANCE «BILANCIO DEL LIBRO» AND
«SUMMA SUMMARIUM»
11:45-12:15 Coffee-break
12.15-14.15
Panel discussions. First session.

ACCOUNTING THEORY-1
Lecture-hall Т-93
Session Chairs:
Valeriy V. Kovalev, professor, St. Petersburg State University
Jaan Alver, professor, Tallinn University of Technology
Points for discussion:
 accounting semantics and the translation issues;
 external factors influence on the accounting development: accounting theory in
interrelation with economic theory, economic policy, sociology and philosophy.
Speakers:
Vyatcheslav Y. Sokolov, professor, St. Petersburg State University of Economics
THE SQUARE AS CASE FOR PHILOSOPHICAL REASONING IN ACCOUNTING
Oleg V. Dolgopolov, associate professor, Nosov Magnitogorsk State Technical University
LINGUO-COGNITIVE ANALYSIS OF MODERN ACCOUNTING TERMINOLOGY
Vladimir Y. Kopytin, associate professor, Southern Federal University
ACCOUNTING AS SEMIOTICS ECONOMIC RELATIONS
Tatiana N. Rybak, associate professor, the head of the Main Department for the regulation of
accounting, financial reporting and audit, Ministry of Finance of the Republic of Belarus
EXOGENOUS FACTOR INFLUENCE ON ACCOUNTING SYSTEM DEVELOPMENT IN
THE REPUBLIC OF BELARUS
Michail L. Pyatov, professor, St. Petersburg State University
THE BALANCE SHEET AND A MODERN COMPANY AS IT`S OBJECT: PROBLEM OF
CORRELATION
Discussants:
Oleg I. Kolvah, professor, Southern Federal University, Olga N. Volkova, professor, HSE campus
in St. Petersburg, Elena B. Abdalova, associate professor, St. Petersburg State University of
Economics, Olga V. Soldatenkova, assistant professor, St. Petersburg State University

COST ACCOUNTING (MANAGEMENT ACCOUNTING)
Lecture-hall Т-94
Session Chairs: Olga D. Kaverina, professor, St. Petersburg State University
Anatoly I. Belousov, professor, North-Caucasus Federal University
Points for discussion:
 approaches to the understanding of management accounting and trends in its
development;
 costs and their classification in the interests of different groups of users;
 issues on methodology and terminology of management accounting.
Discussants:
Svetlana A. Samusenko, associate professor, Siberian Federal University
DEVELOPMENT OF THEORY OF MANAGEMENT ACCOUNTING IN INNOVATION
ECONOMY
Elena A. Zhidkova, associate professor, Kemerovo Institute of Food Science and Technology
MANAGEMENT ACCOUNTING IN CONTROLLING SYSTEM
Ludmila I. Horuzhyi, professor, Russian State Agrarian University ― Moscow Agricultural
Academy named after K. A. Timiryazev; Yryi N. Katkov, associate professor, Bryansk State
University named after Academician I. G. Petrovsky
THE USE OF OVERLAPPING POTENTIAL OF AGRYCULTURE ORGANIZATIONS TO
BUILD AN EFFECTIVE SYSTEM OF MANAGEMENT ACCOUNTING
Marina I. Sidorova, professor, Ekaterina I. Gordeeva, post-graduate student, Financial
University under the Government of the Russian Federation
CROSS-FUNCTIONAL INTERACTION OF MANAGEMENT AND MANAGEMENT
ACCOUNTING
Svetlana E. Egorova, professor, Ludmila A. Udanova, associate professor, Pskov State
University
ACCOUNTING AND ANALYSIS ASPECTS OF THE BUSINESS RISK MANAGEMENT
Anatoly I. Belousov, professor, North-Caucasus Federal University
IMPLICIT COSTS AND ECONOMIC RETURNS IN MANAGEMENT ACCOUNTING
Nina V. Mikhailova, associate professor, Saint-Petersburg State Institute of Technology
(Technical University)
«ACTIVITI-BASED- COSTING» APPLICATION: PROBLEMS AND PERSPECTIVES IN
THE COSTS MANAGEMENT SYSTEM
Tatyana G. Pogorelova, senior lecturer, Southern Federal University
THE ORGANIZATION OF SEPARATE ACCOUNTING OF COSTS TO SELL WHEN
COMBINED TAX REGIMES
Olga D. Kaverina, professor, St. Petersburg State University
LOGICAL ERRORS AND PARADOXES IN MANAGERIAL ACCOUNTING
Nina N. Ilysheva, professor, Sergey I. Krylov, professor, Urals Federal University named after
the first President of Russia B.N. Yeltsin
CONCEPTUAL FOUNDATIONS OF THE INNOVATION ACTIVITY’S MANAGEMENT
ANALYSIS
Anna B. Vysotskaya, associate professor, Southern Federal University
INFORMATION ECONOMY AND TAX PAYMENTS IN MANAGERIAL ACCOUNTING
Tatiana M. Konoplyannik, professor, St. Petersburg State University of Economics
MANAGEMENT ACCOUNTING AS A BASIS FOR FINANCIAL MANAGEMENT IN
INSTITUTIONS OF DIFFERENT BUDGET LEVELS

HISTORY OF ACCOUNTING
Assembly Hall
Session Chairs:
Belverd E. Needles, distinguished professor of accountancy, School of Accountancy & MIS,
DePaul University
Dina A. Lvova, associate professor, St. Petersburg State University
Points for discussion:
 new approaches to the research into the history of accounting;;
 the history of the state accounting;
 biographies of famous accountants.
Speakers:
Raymond Raffaelli, Commissaire aux Comptes inscrit près la Cour d’Appel d’Aix-en-Provence
ONCE UPON ACCOUNTING
Batuhan Güvemli, associate professor, Trakya University; Oktay Güvemli, professor, Marmara
University
RECORDING ORDER AND JOURNAL SYSTEM IN THE OTTOMAN STATE
ACCOUNTANCY
Oktay Güvemli, professor, Marmara University; Emel Çapkıner Tosun, Authorized AccountantsAuditors / Seniour Instructor; Güzide Atai, Seniour Instructor, Doğu Akdeniz Üniversitesi BTYO
ACCOUNTING RECORDS THAT ARE KEPT BY THE WAQFS IN CYPRUS UNDER
BRITISH COLONY AND THE DEVELOPMENT OF ACCOUNTING RECORDS DURING
THIS TIME
Nikolay N. Klinov, PwC Russia; Dmitryi V. Nazarov, associate professor, Financial University
under the Government of the Russian Federation
‘TALES’ OF THE SALESMEN – PROTOTYPE OF THE FINANCIAL STATEMENTS
Jean-Guy Degos, professor, Université de Bordeaux – IRGO Research Centre
THE RUSSIAN LEGACY OF PIERRE BOUCHER FROM BORDEAUX, SUPPORTING TSAR
ALEXANDER 1ST, AND AGAINST THE EMPEROR NAPOLÉON 1ST
Irina N. Lvova, associate professor, St. Petersburg State University of Economics
NIKOLAY ALEKSANDROVICH BLATOV: THE WAY TO THE SCIENCE (TO THE 140TH
ANNIVERSARY)
Anton L. Dmitriev, associate professor, St. Petersburg State University
ACCOUNTANT AND ECONOMIST I. A. KOSHKIN
Discussants:
Svetlana N. Karelskaya, senior lecturer, St. Petersburg State University; Elena A. Sheluhina,
associate professor, North-Caucasus Federal University; Vasilyi A. Bykov, associate professor,
St. Petersburg State University
14.45-15.45
Break
15.45-17.15
Panel discussions. Second session.

ACCOUNTING THEORY-2
Lecture-hall Т-93
Session Chairs:
Oleg I. Kolvah, professor, Southern Federal University
Mihail I. Kuter, professor, Kuban State University
Points for discussion:


an impact of resource based view on accounting theory, the capital concept in
accounting;
theory and practice of financial reporting.
Discussants:
Dina A. Lvova, associate professor, St. Petersburg State University
THE CAMBRIDGE CAPITAL CONTROVERSY IN THE THEORY OF ACCOUNTING: AN
OVERVIEW OF RESEARCH
Svetlana G. Vegera, associate professor, Polotsk State University
NATURAL CAPITAL IN THE FINANCIAL STATEMENTS: PROBLEMS OF REFLECTION
AND INTERPRETATION
Kim Y. Tsygankov, professor, Siberian Academy of Finance and Banking
THEORY OF ACCOUNTING REPORTS AND NORMS OF SCIENTIFIC METHODOLOGY
Natalya V. Pashkevich, professor; Tatyana A. Tarabarinova, associate professor, The University
of Mines
ISSUES ON DEPRECIATION OF MINERAL RESOURCES
Vitaly V. Kovalev, professor, St. Petersburg State University
DEVELOPMENT OF ACCOUNTING FOR LEASE
ACCOUNTING FRAMEWORK
WITHIN
THE
EUROPEAN
Anna B. Vysotskaya, associate professor, Southern Federal University
DEVELOPMENT OF THE ACCOUNTING CONCEPT OF THE INFORMATION ECONOMY
FORMATION UNDER THE GLOBALIZATION
Aleksandr A. Posov, associate professor, St. Petersburg State University of Economics
TRADITIONAL VS MODERN APPROACH TO STOCKTAKING: ACCOUNTING THEORY
IMPROVEMENT THROUGH BEST WORLD PRACTICE
Ludmila V. Mas’ko, senior lecturer, Polotsk State University
ENVIRONMENTAL ASSETS AND LIABILITIES THE CONTEXT OF SUSTAINABLE
DEVELOPMENT: PROBLEM ASPECTS OF ACCOUNTING AND REPORTING
Aleksandr D. Cherkay, professor, Moscow Accounting Institute
SAMPLE CHART OF ACCOUNTS ALL0WS REPORTING BY RUSSIAN RULES AND IFRS
Vadim O. Zaretsky, associate professor, Belarus State Economic University
PROBLEMS AND IMPROVEMENT METHODS FORMATION OF FINANCIAL RESULTS
FROM CONTINUING OPERATIONS AT THE OPERATIONAL-SCORING ACCOUNT

FINANCIAL STATEMENTS AS THE COMPANY’S FINANCIAL MODEL - 1
Lecture-hall Т-94
Session Chairs:
Natalya N. Karzaeva, professor, Russian State Agrarian University ― Moscow
Agricultural Academy named after K. A. Timiryazev
Michail L. Pyatov, professor, St. Petersburg State University
Points for discussion:


accounting statements as a factor of overcoming mutual mistrust in business
environment;
financial accountability and capital markets.
Speakers:
Vladimir I. Barilenko, professor, Financial University under the Government of the Russian
Federation
ACCOUNTING AND ANALYTICAL ENSURE DETECTION BUSINESS
PROBLEMS AND THEIR SOLUTIONS
Natalya A. Kamordzhanova, professor, St. Petersburg State University of Economics
THE SYSTEM OF INTERNAL CONTROL OVER FINANCIAL REPORTING OF
ORGANIZATION
Sergey I. Krylov, professor, Urals Federal University named after the first President of Russia
B.N. Yeltsin
TARGET-ORIENTED FORECASTING OF THE ORGANIZATION’S FINANCIAL
STATEMENT
Yulya V. Altuhova, associate professor, AgroParisTech
REPORTING ON THE WAY TO THE SUSTAINABLE DEVELOPMENT: FRENCH
EXPERIENCE
Alexey E. Ivanov, associate professor, South Ural State University (National Research
University)
INTERNALLY GENERATED GOODWILL: THE HISTORY OF RESEARCHES AND
POTENTIALITY OF DISCLOSURES IN THE FINANCIAL REPORTING
Valeriy V. Kovalev, professor, St. Petersburg State University
REPORTING AS COMMUNICATION MEDIUM: PROBLEM OF TERMINOLOGICAL
UNCERTAINTY
Ekaterina E. Listopad, associate professor, Financial University under the Government of the
Russian Federation
INFORMATION ABOUT RISKS: DISCLOSURES IN FINANСIAL REPORTING
Discussants:
Ludmila N. Alehina, associate professor, Natalya V. Generalova, associate professor, Natalya
A. Sokolova, associate professor, St. Petersburg State University; Nikolay I. Martynchuk,
associate professor, Syberian State Industrial University; Natalya V. Tkachuk, associate
professor, St. Petersburg State University of Economics
15:30-17:30 Panel Discussion

ACCOUNTING EDUCATION
Assembly Hall
Session Chairs:
Alan Sangster, professor, Griffith University, Australia
Svetlana I. Puchkova, professor, Moscow State Institute of International Relations
(MGIMO)
Points for discussion:
 accounting and corporate finance in curricula and course outlines;
 accounting and auditing certification: to complement or substitute degree of
accounting?
 computer-based learning systems and distance learning.
Speakers:
Belverd E. Needles, EY distinguished professor of accountancy, School of Accountancy & MIS,
DePaul University
THE INTERNATIONAL ASSOCIATION FOR ACCOUNTING EDUCATION AND
RESEARCH (IAAER): 30 YEARS OF PROGRESS, KEY TURNING POINTS, AND THE
CHALLENGES AHEAD
Margarita V. Melnick, professor, Financial University under the Government of the Russian
Federation
ORGANIZATION OF ADDITIONAL PROFESSIONNAL EDUCATION OF ACCOUNTANTS
AND AUDITORS
Jaan Alver, professor, Lehte Alver, professor, Tallinn University of Technology
ABOUT SOME BASIC TERMS AND CONCEPTUAL MODEL OF ACCOUNTING
CURRICULUM (ON THE EXAMPLE OF TALLINN UNIVERSITY OF TECHNOLOGY)
John Ahern, associate professor, School of Accountancy & MIS, DePaul University; Anton I.
Shigaev, associate professor, Kazan Federal University
USE OF ALGORITHMIC QUESTIONS IN COMPUTER LEARNING SYSTEMS FOR
ASSESSMENT AND ENHANCEMENT OF STUDENT LEARNING IN A MANAGEMENT
ACCOUNTING COURSE
Shawki M. Farag, professor emeritus, The American University in Cairo
ACCOUNTING AS PERCEIVED BY EGYPTIAN STUDENTS
Svetlana Vladi, lecturer, Brooklyn College, The City University of New York
GREAT AND TRUE TEACHERS
Discussants:
Genrietta V. Soboleva, associate professor, Tatyana O. Terenteva, associate professor, St.
Petersburg State University, Elena A. Surikova, associate professor, Elena A. Kosorukova,
associate professor, Siberian Transport University
17:30-19:00 Panel discussions. Third session:

FINANCIAL STATEMENTS AS THE COMPANY’S FINANCIAL MODEL – 2
Lecture-hall Т-94
Session Chairs:
Vladimir I. Barilenko, professor, Financial University under the Government of the
Russian Federation
Natalya A. Kamordzhanova, professor, St. Petersburg State University of Economics
Points for discussion:
 new models of public data – consolidated and integrated reporting;
 принципы бухгалтерского учета и отчетности.
Speakers:
Natalya N. Karzaeva, professor, Russian State Agrarian University ― Moscow Agricultural
Academy named after K. A. Timiryazev
IMPLEMENTATION OF PRINCIPLE OF RELEVANCE INFORMATION IN FINANCIAL
STATEMENTS
Bibigul’ A. Amanzholova, professor, Novosibirsk State Technical University
FOREIGN ECONOMIC RELATIONS OF GERMANY AND THE RUSSIAN FEDERATION IN
2014 (ON THE EXAMPLE OF INVESTMENT AND TRADE COOPERATION)
Olga V. Efimova, professor, Financial University under the Government of the Russian Federation
INTEGRATED REPORTING AS A NEW FORM OF STATEMENTS FOR STAKEHOLDERS
AND BUSINESS
Vladimir G. Shirobokov, professor, Voronezh State Agricultural University
THE FORMATION OF INTEGRATED REPORTING IN TERMS OF THE APPLICATION OF
INFORMATION TECHNOLOGY
Svetlana I. Puchkova, professor, Moscow State Institute of International Relations (MGIMO)
CONSOLIDATED FINANCIAL STATEMENTS (PAST, PRESENT, FUTURE)
Natalya V. Generalova, associate professor, Svetlana N. Karelskaya, senior lecturer, Ekaterina
I. Zuga, assistant professor, St. Petersburg State University
THE PERIOD AND REASONS OF EMERGENCE OF CONSOLIDATED FINANCIAL
REPORTING IN RUSSIA
Discussants:
Svetlana V. Andreeva, associate professor, Samara State University of Economics, Dina G.
Badmaeva, associate professor, Saint-Petersburg State Agrarian University, Elena S. Grushko,
professor, Tver State University

ACCOUNTANT AND AUDITOR PROFESSION
Lecture-hall Т-93
Session Chairs:
Alexandr A. Shaposhnikov, professor, Novosibirsk State University of Economics and
Management
Iurii N. Guzov, associate professor, St. Petersburg State University
Points for discussion:
 theory and philosophy of auditing;
 regulation of the profession: history, problems and prospects;
 accounting and audit keeping – ethical, behavioral and social responsibility
issues.
Discussants:
Pavel P. Baranov, professor, Syberian State Industrial University; Alexandr A. Shaposhnikov,
professor, Novosibirsk State University of Economics and Management
THE THEORY OF AUDIT IN SYSTEM OF COORDINATES OF SCIENCE OF SCIENCE
Svetlana M. Bychkova, professor, Saint-Petersburg State Agrarian University; Elena Y. Itygilova,
associate professor, East Siberia State University of Technology and Management
INSTITUTIONAL JUSTIFICATION OF AUDITOR ACTIVITY
Iurii N. Guzov, associate professor, St. Petersburg State University
AUDIT HISTORY IN RUSSIA: APPROACH TO PERIODIZATION AND RESEARCH
PROBLEMS
Valery P. Kozlov, associate professor, Syberian State Industrial University
PROBLEMS OF FORMATION OF THE MODIFIED OPINION OF THE AUDITOR IN
MODERN CONDITIONS
Valentina N. Lemesh, associate professor, Belarus State Economic University
GENESIS OF AUDIT ACTIVITIES IN THE REPUBLIC OF BELARUS: PROBLEMS AND
PROSPECTS
Galina V. Mikhailova, associate professor, North-Caucasus Federal University
ETHICAL ASPECTS OF PROFESSIONAL JUDGMENT
Olga V. Strelnikova, associate professor, St. Petersburg State University
VALUE OF RISK-BASED AUDIT AT THE PRESENT STAGE