Foresight research in management accounting: scenario forecasting and a comprehensive system of expert assessment methods in agricultural holdings

Keywords: Foresight, peer review, management accounting, research.

Abstract

Foresight research in management accounting should be aimed at solving long-term perspective issues. A set of systems and methods of expert assessment is selected or developed in the course of such studies. The managerial staff of an economic entity with the authority to make strategic decisions develop forecast scenarios taking into account the opinions of competent experts involved in the economic field under consideration. Based on the fact that there can be many options for an economic future, they jointly discuss and develop a coordinated idea of ​​which option for future economic development is most preferable for an agricultural holding, taking into account the variability of the economic situation.The subject of the study is the improvement of management accounting in the part of Foresight research in agricultural holdings with a comprehensive assessment of the effectiveness of the management of the activities of its agricultural organizations. In modern times, agricultural holdings can change the situation through competent management accounting, since competent management accounting allows companies to consolidate their activities, thereby giving good development to agriculture, both financially and in attracting highly qualified specialists, as well as the country's food security. In accordance with this goal, the main task was determined: to develop the mechanisms of Foresight research of management accounting in agricultural holdings, for the purpose of assessing the effectiveness of management of the activities of agricultural organizations included in it. Foresight participants do not try to guess the future but build a comprehensive system of measures for the development of the agricultural holding, which allow it to be achieved; this distinguishes the difference between foresight and traditional methods of planning, forecasting and budgeting in agriculture.

Downloads

Download data is not yet available.

Author Biographies

Gamlet Y. Ostaev, Izhevsk State Agricultural Academy.

Izhevsk State Agricultural Academy.

Dmitry V. Kondratyev, Izhevsk State Agricultural Academy.

Izhevsk State Agricultural Academy.

Boris P. Nechaev, Moscow State University of Food Production, Moscow.

Moscow State University of Food Production, Moscow.

Alena N. Romanova, Moscow State University of Technologies and Management, Moscow.

Moscow State University of Technologies and Management, Moscow.

References

Alborov R.A., Kontsevaya S.M., Klychova G.S. & Kuznetsovd V.P. (2017) The development of management and strategic management accounting in agriculture. Journal of Engineering and Applied Sciences, 02 (19), pp. 4979-4984.

Alborov R.A., Kontsevaya S.M. & Livenskaya G.N. (2013) Improving management accounting of costs in production organizations. Vestnik IPB (Vestnik professional accountant), 4, pp. 33-38.

Arbeláez-Campillo, D.; Rojas Bahamón, J. (2020). Visión y revisión de artículos científicos sobre temática agrícola en la Revista Amazonía Investiga, Revista de la Universidad del Zulia, 11 (29), 285-306. https://produccioncientificaluz.org/index.php/rluz/article/view/31454

Dalkey N.C. & Helmer-Hirschberg O. (1962) An experimental application of the Delphi method to the use of experts. RAND Report RM-727-PR.

Frantsisko O.Yu., Ternavshchenko K.О., Molchan A.S., Ostaev G.Ya., Ovcharenko N.A. & Balashova I.V. (2020) Formation of an integrated system for monitoring the food security of the region. Amazonia Investiga, 09(25), pp. 59-70.

Kislitsky M.M., Gogolev I.M. & Ostaev G.Ya. (2018) Management and modeling of wage processes for agricultural workers. Economics, labor, management in agriculture, 10 (43), pp. 81-86.

Kokonov S. I., Ostaev G.Ya., Valiullina R.D., Ryabova T.N., Mukhina I.A., Latysheva A. I. & Nikitin A. A. (2019) Agroecological and economic assessment of corn hybrids in the Udmurt republic. Indo American Journal of Pharmaceutical Sciences, 06 (04), pp. 8198-8204.

Kondratiev D.V., Ostaev G.Ya., Osipov A.K., Bogomolova T.P., Nekrasova E.V. & Abasheva O.V. (2020) Organizational and management mechanism for reforming agricultural organizations based on cooperation and integration of economic systems. Amazonia Investiga, 09(25), pp. 376-388.

Kontsevaya S., Alborov R., Kontsevaya S. & Makunina I. (2019) Techniques of accounting and evaluation of final product manufacturing in minor and medium-size agricultural companies as exemplified by russian agricultural companies. Agrarian perspectives xxviii. business scale in relation to economics proceedings of the 28th International Scientific Conference, pp. 91-97.

Kostyukova E.I. & Bobryshev A.N. (2016) The concept of information support for the formation and implementation of the business model of an economic entity in the management accounting system. History, state and prospects of development of agroeconomic science and education materials of the international scientific-practical conference, pp. 99-105.

Kovaleva V., Rusetskiy M., Okorokova O., Antoshkina A. & Frantsisko O. (2018) Historical and Cultural Aspects of Controlling. Journal of History Culture and Art Research, 07(03), pp. 163-174.

Loveridge D., Georghiou L. & Nedeva M. (1995) United Kingdom Foresight Programme. PREST. University of Manchester.

Loveridge D. (2001) Foresight. PREST. University of Manchester.

Lyubushin N.P. (2010) Economic analysis: a textbook. 3rd ed. Moscow: UNITY-DANA, p. 575.

Markovina E.V., Zorin D.M. & Ostaev G.Ya. (2018) Land valuation: conditions, fertility and productivity. Land management and economics in the agro-industrial complex: information-analytical and tax support management materials of the All-Russian National Scientific and Practical Conference. FSBEI of HE Izhevsk State Agricultural Academy, UROO "Union of Scientific and Engineering Public Departments", Department "Union of Economists of Udmurtia", pp. 73-78.

Martin B. (1993) Research Foresight and the exploitation of science base. HSMO, London.

Maslennikov V.V. & Shmeleva A.N. (2014) Foresight of the development of theory and technology of management: the basics of methodology. Moscow: Rusyns, p. 128.

Ostaev G.Ya., Gogolev I.M., Kondratev D.V., Markovina E.V., Mironova M.V., Kravchenko N.A. & Alexandrova E.V. (2019) Strategic budgeting in the accounting and management system of agricultural enterprises. Indo American Journal of Pharmaceutical Sciences, 06 (04), pp. 8180-8186.

Ostaev G.Ya., Gogolev I.M., Kondratiev D.V., Markovina E.V., Mironova M.V., Kravchenko N.A. & Aleksandrova E.V. (2019) Strategic budgeting in the accounting and management system of agricultural enterprises. Indo American Journal of Pharmaceutical Sciences, 6, 4, pp. 8180-8186.

Ostaev G., Khosiev B., Nekrasova E., Frantsisko O., Markovina E. & Kubatieva L. (2019) Improving the methodology for assessing the efficiency of labor in organi-zations of the agro-industrial complex: strategic accounting and analysis. Indo American Journal of Pharmaceutical Sciences, 06 (05), pp. 9114-9120.

Ostaev G.Ya., Klychova G.S. & Nekrasova E.V. (2018) Management Decision Making: Mechanisms and Financial Instruments. Bulletin of Kazan State Agrarian University, 13, 4 (51), pp. 146-152.

Popper R. (2007) Methodology: Common Foresight Practices & Tools, in Georghiou, L. et al., International Handbook on Foresight and Science Policy: Theory and Practice. Edward Elgar.

Popper R. (2012) Monitoring Future Research. Foresight, 06(02), pp. 56–74.

Popper S., Wagner C. & Larson E. (1998) New forces at work. Industry views critical technologies. RAND, Washington, D.C.

Savitskaya, G.V. (2007) Analysis of the economic activities of agricultural enterprises. 7th ed. Minsk: New knowledge, p. 680.

Sheremet A.D. (2009) Analysis and diagnosis of financial and economic activities of the enterprise. Moscow: INFRA-M, p. 367.

Trukhachev V.I., Kriulina A.N. & Tarasenko N.V. (2008) Workshop on the economics of an agricultural enterprise. Stavropol: AGRUS, p. 144.
Published
2020-05-18
How to Cite
Ostaev, G., Kondratyev, D., Nechaev, B., & Romanova, A. (2020). Foresight research in management accounting: scenario forecasting and a comprehensive system of expert assessment methods in agricultural holdings. Amazonia Investiga, 9(29), 188-203. https://doi.org/10.34069/AI/2020.29.05.22
Section
Articles