The article proposes a systematic description of Russian economy, in order to move from its unilateral definitions to its comprehensive assessment. This assessment is necessary to determine both the foundations of the current state of Russian economy and the prospects for its development. This characteristic is intended to reflect the level of development of the Russian economic system, its place in the system of world economy and its national peculiarities. The article deals with a set of features reflecting the internal structure of the Russian economic system: market situation, the system of reproduction, economy structure, the main socio-economic institutions etc., taking into account the historical development that led to the formation of the current state of affairs. Within the framework of this point of view, Russian economy appears to be a peculiar version of a mixed economy with a significant share of state participation and the structure of private property, formed largely as a result of its noneconomic redistribution. In such an economy there are no economic, institutional and social conditions that provide effective domestic sources of economic development. The national and cultural peculiarities of the Russian economy are determined on the basis of a variety of factors, ranging from natural-climatic, spatial, and up to socio-psychological formed, among other things, due to the influence of peculiar features of social relations’ historical evolution. Finally, the Russian economy place in the system of global economy is considered. It is defined primarily on the basis of qualities and level of Russian economic system development. The conclusion is made that Russian economic system meets the characteristics of semiperipheral economies. Such a characteristic of Russian economic system does not exclude the capability of its modernization, but makes it possible only in case of qualitative changes in the existing economic model.

The article defines the subject and examines the main problems that arise during the transformation of the national accounting reporting system (NARS) into IFRS and the differences arising in the basic concepts of NARS and IFRS. Furthermore, their impact on the change in the accounting process cost is occurred, considering the trend towards reporting synchronization with the regulatory requirements. Two factors determined the research relevance. The first factor was depicted as an evolutionary complication of accounting and maintaining cost increase following the results of a 20-year transitional period for the implementation of IFRS in the Russian NARS. The second was to figure out a discrepancy between the IFRS concept and the vector of information technology development in accounting and reporting. The study aims to determine the directions and conditions for ensuring the NARS efficiency, considering convergence with IFRS in the needs of the digital economy. The methodology is based on the general scientific methods of theoretical and empirical knowledge, including modelling, expert assessments and a comparative analysis of the results and consequences of the impact of IFRS on NARS. As a result of the study, the implications of the identified conceptual inaccuracies in IFRS for further developing NARS and IFRS have been summarized. The developed proposals will ensure the national accounting system’s effectiveness, considering current trends and the mathematical model results for calculating accounting costs. The research results will interest accounting, financial reporting professionals, and the authorized regulatory agencies operating in this field.

Generalization of the structure of financing of the main managers of federal budget funds in the context of sections and subsections of expenditures of the budget classification in order to identify the features and problems of further structuring costs in the context of the development of digitalization of budget processes. The current system of structuring sections and subsections of the budget classification of expenditures is considered, the quantitative composition of the codes of sections, subsections and expenditures of the GRBS of the federal budget for 2020 is analyzed. The ratio of the number of codes of sections and subsections of the budget classification of federal budget expenditures for the GRBS for 2020 and the regularity of their relationship is investigated. A low correlation between the number of codes of sections (subsections) and the volume of budget expenditures at the federal level for financing the GRBS was quantitatively revealed. A new concept is proposed — the consumption capacity of the code. The average expenditure intensity of one code of the budget expenditure section for the GRBS is estimated, and the structure of the ratio of budget expenditures and the expenditure intensity of the GRBS cost section code is studied according to the results of the federal budget execution for 2020. The provisions of the organization of the approach to building a digital budget are proposed. The conclusions of the generalization are reduced to a positive assessment in general of the possibilities of analyzing budget expenditures in the current classification of budget expenditures and the need for further deepening of digitalization, contributing to a more rational study and analysis of the effectiveness of the use of budget expenditures of the country.

The article examines the phenomenon of connection between the regional market of banking services and the regional socioeconomic systems on the example of the Russian Federation’s subjects. In order to identify the measure and nature of this relationship, the regional socio-economic system and the regional banking services market are appropriately parametrized and analyzed for reciprocal causality. The study indicates that this relationship is statistically significant and mainly bilateral as well as partly unilateral with predominance of regional socio-economic system parameters’ causality. The regional socio-economic system, thus being articulated, is co-dependent and co-directed with the regional banking market, nevertheless dominates it.

The aim of the study is to propose and substantiate recommendations for development of the export potential of the Russian agro-industrial complex (AIC) in the Eurasian Economic Union (EAEU). The paper assesses the benefits of the Russian agro-industrial complex within the EAEU and measures to extract them for exporters. It develops recommended measures of state support that promote development of the Russian agro-industrial complex under EAEU membership conditions. The author considers state regulation measures for the following sectors of the Russian agro-industrial complex: agriculture, food industry, agricultural machinery, and fertilizer production. The author makes the following conclusions in the work. Russia exports to the EAEU products that are less in demand on other external markets. Overall, Russia’s trade relations with the EAEU countries are as follows: 1) companies in the agrochemical and food industries are in a winning position; 2) a relatively positive effect is observed in the agricultural machine building industry; 3) a relatively negative impact is observed in the dairy industry and production of meat products (due to competitive pressure from Belarusian producers). To improve the competitiveness of Russian products, as well as to identify their niche in the EAEU market, enterprises should be assisted in finding new markets and developing cooperation. The diversification of export-oriented production, which has already established itself in the external market, can be used to consolidate markets on the territory of the EAEU to sell goods. Here, the capacities created to assist subjects of industrial-innovation activity and production of innovative goods (for example, in agricultural robotics) should be attracted.

Under sanctions, at the state level (in particular via the Russian antimonopoly authority) the idea of the need to prioritize supply to the domestic market is being promoted as an imperative for Russian manufacturers. The reverse side of the prioritization of the domestic market is the refusal to link prices under domestic contracts to foreign price indicators and exchange rates. The requirement to prioritize the internal market is as simple and obvious in concept as it is difficult to administer. We assess the design of the norm and possible scenarios for its application in terms of effects both for Russian business entities and for public welfare in general. We propose options for fine-tuning in terms of the application of this norm. We show that the preferred methods for analyzing the satisfaction of domestic demand are economic and statistical methods, as opposed to survey methods, which are associated with high risks of strategic behavior on the part of consumers. Additionally, we outline the main risks associated with the administration of the priority of meeting domestic demand through antimonopoly regulation. Among these risks, the most important are the risk of involvement of the antimonopoly authority in the resolution of economic disputes (which contradicts not only the essence of antimonopoly policy, but also the existing regulatory documents), as well as the risk of side effects that cannot be systematically taken into account and adjusted for in conditions where the prioritization domestic demand is provided not by methods of economic regulation, but by antitrust measures.

The paper analyses two alternative theoretical interpretations the nature of Corporate Environmental Responsibility (CER)-Financial Performance (FP) interconnections based on the concept, that the implementation of CER measures increases the company financial efficiency, or the alternative theory the CER strategy development can only be applicable for stable companies with sufficient financial resources. The recent empirical literature shows many inconsistencies in each of the theoretical explanations the effective environmental and company financial policy formation. There are no Russian and foreign studies explaining the environmental responsibility and financial efficiency interconnection for Russian companies. It determines the purpose of this research and the novelty of the obtained research results. We use the least squares method in order to argue that financial efficiency is a significant driver for environmental responsibility of Russian companies. We also argue that the influence of financial efficiency on environmental responsibility varies according to the ownership structure and the foreign and state participation in the company.

The paper analyses how effective import substitution policy can contribute to the achievement of Russia’s technological sovereignty, as well as improving national competitiveness and resilience to the sanctions factor. The purpose of the article is to provide recommendations to the system of export state support to stimulate digitalization in the process of import substitution in Russia. What makes the approach special is the analysis of the dynamics of patent activity in the Russian ICT (Information and Communication Technology) segment for the period 2010–2021 and critical analysis of import substitution policy results for the period 2014–2021. Our results show that stimulating of ICT competitive goods supply is necessary to optimize Russian positioning in international trade. The article also considers that in the conditions of sanctions against Russian economy, it is highly necessary to overcome the country’s excessive dependence on import. In conclusion, the author presents the key areas of stimulating digitalization of import substitution in Russia under sanctions.

The search for resources to increase labor productivity is associated with a theoretical analysis of conditions and factors. This problem is particularly acute in the context of the fight against the SARS-CoV-2 pandemic; issues of rational management of human resources are coming to the fore. Labor productivity is one of the key indicators organization’s labor efficiency. The research was carried out based on general scientific methods analysis and synthesis, logical analysis, and sociological survey. The article analyzes the factors affecting the labor productivity of employee’s medical organization. A high assessment of the level of employee productivity was obtained, the relationship between the financial stability of the institution and work in a pandemic was revealed. The most significant factors affecting labor productivity are the availability of a personnel incentive system (75%, p = 0.028), the level of material and technical support (74%, p = 0.05), the moral and psychological climate in the team (64%, p = 0.007) and working conditions (63%, p = 0.26). It is proved those comfortable working conditions, a favorable moral and psychological climate, the level of material and technical support, regular professional development and the availability of a quality management system create conditions for improving the productivity of health workers.

This article provides an overview of current research in the field of modifying inventory management models, among which the focus is on models for determining the economic order quantity (EOQ) for perishable stock in accordance with various criteria restrictions. The authors implement a meta-analysis of 160 scientific publications, in which modifications of the studied models are foreseen for the period from 2016 to 2021. The result was systematization and classification of each model in accordance with the type of demand, the perishable stock nature, and its deterioration dynamics, as well as the key topic, based on which the limitations of the model are set. The authors formulate conclusions about existing solutions and their applicability in various situations, determine the motives, trends and modifications types of the base model for determining the optimal delivery batch, and determine potential development directions.

This article is devoted to the fiftieth anniversary of Management of organization department at the MSU Faculty of Economics. The article examines the analysis and dynamics of the management theory formation and development at the department, also to its role in the management knowledge development in the country. The article subject are theoretical development and provisions created by the department staff over fifty years of its existence. It is shown that the birth of a scientific school at the department, which later had a pivotal impact on the management theory development in the country, was generated both by the objective conditions of the planned system evolution of the country’s economy and changes in the social environment. The article considers the role of the personal factor in the scientific school formation, — the role of its founder and longtime leader G. Kh. Popov. The article demonstrates cardinal changes in the subject of theoretical research as the response to the change in the social and economic system of the country. The changes are evident in the new training courses creation and in the conceptual description of the new management theory provisions that are adequate to the current conditions in the environment. An important point of the article with concrete examples is the development of management thought within department scientific school which was not only in the form of reaction to the changes in the external environment, but also in accordance with scientific knowledge dialectics and logic of theoretical knowledge development. It is demonstrated that succession is a major factor defined the dynamics of theoretical thought development at the department in the stage of fundamental social and economic changes in terms of generation changes.

The challenges which our country has faced in the years 2020–2022 requires some clarifications and amendments in methodological approaches particularly in economic and management education. One of the major and serious problems is our thinking in the new reality and the struggle for this thinking. The formation of management thinking and the culture of new management in the conditions of digital transformation, global and geopolitical challenges must start at the bachelor level of higher education. On one side, modern management is “different”, the paradigms shift has happened due to changes in society, in technology, in processes, in human behavior, etc. On other side, the new reality is so complex, the information and communication overload is so high, the consequences of actions and the ongoing processes are so different and often weakly predictable that even professionals face the difficulties with analysis, assessments and conclusions not to speak about young people who are just studying. The article, in the view of the author, suggests some actual research topics and issues of education programs on management which have to be focused. Among them are management of meanings, of values, of complexity, of attention, problems of business and management ethics, as well as systems thinking and analysis skills. In the final part of the article the analysis of the Bachelor’s in Management graduation papers (VKR) is presented. Such analysis is the part of the project “The diagnosis of quality of VKR at MSU Faculty of Economics” initiated by Faculty of Economics Pedagogical Commission the results of which were previously presented in the journal.