Article - Problems of Modern Economics

Sheshukova T. G.
Perm’ State National Research University, PhD (Economics), Professor
Kotova K. Yu.
Assistant Professor, Perm’ State National Research University, PhD (Economics)
Skriabina E. D.
MA student, Perm’ State National Research University

Managerial accounting as a tool to increase banking efficacy (Russia, Perm’)

The article analyzes present-day publications, mostly foreign, focusing on the increase of efficacy in the banking sector by way of higher managerial accounting and construction of efficient system of such accounting in individual banks. Works by scholar from Great Britain, Ghana, Germany, Hong Kong, Greece, Canada, China, Lithuania, Netherlands, New Zealand, Norway, Russia, USA, Finland and France published in the international SCOPUS database over the last 19 years served as theoretical basis of the study. As a result, the authors distinguished priority directions in the development of managerial accounting that should be implemented into Russian banking practice in order to increase its efficacy, competitiveness and sustainable development. Among such directions are: adaptation of methods and technologies of strategic managerial accounting in the banking sphere; development of multi-criteria hierarchical methodologies of banking evaluation with the use of stakeholder approach; implementation of innovative banking products and their evaluation; improvement of budgeting with regards to coordination, accounting for banking risks and standardization of banking activity

Key words: banks, managerial accounting in a bank, strategic accounting, stakeholder theory, budgeting, efficacy

Pages: 74 - 79

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