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2.6. INSTITUTIONALIZE MECHANISM OF ACCOUNTING POLICY IN
MODERN RUSSIA
N.N. Makarova, Doctor of Scince (Economical), Professor of the Department of Tax and Audit Volgograd Branch of the
Russian Presidential Academy of National Economy and Public Administration;
G.V. Timofeeva, Doctor of Science (Economical), Professor of the Department of Economic Theory and Economic Policy
of Volgograd State University
The article describes the features of the accouting policies mechanism accounting of institualization as the process. The
author's approach to the concepts of «institutionalization of accounting policies» and «institutionalize the mechanism
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2’2014
accounting policies» developed and substantiated. The mechanism blocks of the institutionalization of accounting policies
analyzed.
Literature
1. Tax Code of the Russian Federation [electronic resource]: the first part from 31 July 1998 146-FL; the second part from 5 August
2000 117-FL. Access from ref. legal system «ConsultantPlus».
2. About accounting [electronic resource]: the Federal statute from 6 December 2011
402-FL. Access from ref. legal system
«ConsultantPlus».
3. Approval of Regulations on accounting «accounting policy» PBU 1/2008, «Changing estimated values» PBU 21/2008 [electronic
resource]: the order M-va Finance RF of 6 October 2008
106n (as amended on 08 Nov. 2010). Access from ref. legal system
«ConsultantPlus».
4. S.V. Istomin. Features of institutional mechanisms in transformed economy [Text] / S.V. Istomin // Vestnik of Chelyabinsk State
University. 2010. 6. P. 52-56.
5. R. Coase. Markets, Firms and Property Rights / Translated from English by B. Pinsker; scientific. ed. R. Kapelyushnikov [Text]. – M.:
Delo, 1993. 192.
6. N.N. Lebedeva. Institutional mechanism: content, structure, functions [Text] / N.N. Lebedeva // Economic Journal. 2002. 2. P.4756.
7. D. North. Institutions, Institutional Change and Economic Performance [Text] – M.: Economic Book Foundation «Nachala», 1997.
8. O.Y. Williamson. Economic Institutions of Capitalism: Firms, Markets, «relational» contracting / scientific. ed. and entry article V.S.
Katkalo [Text] – St. Petersburg.: Lenizdat; CEV Press, 1996.
9. A.E. Shastitko. Institutional Economy: Theory and Methodology: Dis. ... Dr. of economic science [Text] – M.: ed. MSU, 1999.
10. J-E.Lane, S. Ersson. The new institutional politics: Performance and outcomes [Text] – L.-N.Y.: Routledge, 2000.
11. N.N. Makarova. The institutionalization of account policy [ xt] / N.N. Makarova // European journal of natural history. – 2011. - 3.
– . 44-46.
Keywords
Accounting policy; institutionalization; mechanism; transaction costs; professional opinion; institute; rules; contractual policy; contractual relationship; decision making.
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