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III International Scientific Conference – Sokolov Reading
«ACCOUNTING: VIEW FROM THE PAST INTO THE
FUTURE»
22 – 25 April 2015, Saint Petersburg
Draft Program
III International Scientific Conference – Sokolov Reading
«Accounting: View From the Past Into the Future»
23 APRIL, THURSDAY
9.00-9.45 – Registration (First floor Hall)
10.00-10.30 – The opening ceremony of the III International Scientific Conference — Sokolov
Reading «ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE» (Assembly
Hall).
10.30-12.15 – PLENARY SESSION (Assembly Hall)
12.15-12.45 – COFFEE-BREAK
12.45-14.45 – ROUND TABLE DISCUSSION
14.45-16.00 – LUNCH
16.00-18.30 – ROUND TABLE DISCUSSION WITH EDITORS IN CHIEF OF THE
LEADING RUSSIAN ACADEMIC AND RESEARCH JOURNALS FEATURING PAPERS
SPECIALIZING ON ACCOUNTING.
The conference agenda involves discussing topical and significant research subjects, the standards of
academic papers, the influence of citation index and other scientometric indicators on journals’ editorial
policy, the requirements to the papers’ format and content.
III International Scientific Conference – Sokolov Reading
«ACCOUNTING: VIEW FROM THE PAST INTO THE
FUTURE»
22 – 25 April 2015, Saint Petersburg
24 APRIL, FRIDAY
10.00-12.00 – PANEL DISCUSSIONS. FIRST SESSION
Panel discussion 1.
Panel discussion 2.
ACCOUNTING THEORY
ACCOUNTANT AND AUDITOR
PROFESSION
Points for discussion:
Points for discussion:
- an impact of resource based view on
accounting theory;
- the 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;
- issues of convergence of accounting
systems and models – IFRS vs. RAS.
- auditors performance standards control:
background, issues and perspectives;
- corruption, window dressing, «accounting
rows» and increasing lack of trust in auditor’s
report;
- accounting and audit keeping – ethical,
behavioral and social responsibility issues;
- accounting and audit as a driving force SMEs’
growth and entering overseas markets;
- auditing supplementary customer services.
12:00-12:30 – COFFEE-BREAK
12.30-14.30 – PANEL DISCUSSIONS. SECOND SESSION
Panel discussion 3.
Panel discussion 4.
ACCOUNTING EDUCATION
FINANCIAL STATEMENTS AS THE
COMPANY’S FINANCIAL MODEL
Points for discussion:
Points for discussion:
- international educational standards:
opportunities and challenges;
- accounting and corporate finance in
curricula and course outlines;
- elective system: imaginary freedom of
choice;
- accounting and auditing certification: to
complement or substitute degree of
accounting?
- the revival of balance studies as an academic
field and university discipline;
- accounting statements as a factor of
overcoming mutual mistrust in business
environment;
- new models of public data – integrated
reporting;
- the issue of «unaccountable identities»
disclosure: human (intellectual) capital,
innovations, business processes, etc;
- financial accountability and capital markets.
14:30-16:00 – LUNCH
III International Scientific Conference – Sokolov Reading
«ACCOUNTING: VIEW FROM THE PAST INTO THE
FUTURE»
22 – 25 April 2015, Saint Petersburg
16.00-18.00 – PANEL DISCUSSIONS. THIRD SESSION
Panel discussion 5.
Panel discussion 6.
HISTORY OF ACCOUNTING
COST ACCOUNTING
(MANAGEMENT ACCOUNTING)
Points for discussion:
Points for discussion:
- new approaches to the research into the
history of accounting;
- issues of promoting the history of
accounting as a scientific and an academic
discipline;
- historiography of accounting;
- source study in history of accounting;
- interrelation between the history of
accounting and the history of economics.
- new approaches and interpretations of
management accounting in a company
management structure;
- new objects and modern cost estimate systems;
- cost vs management accounting;
- misunderstanding between accountants and
managers on the matter of cost management;
- evaluation, pricing and matter of choosing the
measure for costing;
- cost drivers – identification and management.
18:00-18:30
-
SYMPOSIUM SUMMERIZING (ASSEMBLY HALL).
25 APRIL, SATURDAY
10:00 – 11:30 – CLOSING CEREMONY (ASSEMBLY HALL)