Moskva, Moscow, Russian Federation
This article reveals the relationship between accounting (financial) reporting and the generation of public consciousness. By analyzing the results of scientific research in the field of sociology and philosophy, it has been established that in the process of forming mass consciousness, economic information plays an important role, which determines the vector of public sentiment. Accordingly, it is proposed to use the mechanism of the impact of the accounting system at the national level, providing an opportunity for state authorities to carry out the management function of the economy. For this purpose, the directions of a possible process of reforming accounting have been determined.
public consciousness, accounting (financial) reporting, social management, financial reporting manipulations, international financial reporting standards
1. Abachiev S.K. O ponyatiyah obschestvennogo bytiya i obschestvennogo soznaniya v sovremennyh kursah social'noy filosofii // Mir obrazovaniya - obrazovanie v mire. - 2009. - № 3 (35). - S. 31-41.
2. Arutyunyan K.S. Faktory formirovaniya obschestvennogo soznaniya v sovremennyh usloviyah // Vestnik Severnogo (Arkticheskogo) federal'nogo universiteta, Gumanitarnye i social'nye nauki. - 2019. - № 3. - S. 80-84.
3. Docenko E.L. Psihologiya manipulyacii: fenomeny, mehanizmy i zaschita. - SPb.: Rech', 2003.
4. Kolesnikov Yu.V. Kibernetizaciya i kommunikacii v upravlenii // Social'noe upravlenie: kurs lekciy. - M., 2000.
5. Kil'mashkina T.N., Abdullin A.G., Vishnyakov I.A. Manipulyacii soznaniem v social'nom upravlenii // Psihopedagogika v pravoohranitel'nyh organah. - 2021. - T. 26. - № 4 (87). - S. 442-450.
6. Maykova V.P. Struktura i dinami obschestvennogo soznaniya [Elektronnyy resurs] // Elektronnyy zhurnal «Vestnik MGOU». - 2014. - № 1. - URL: https://www.evestnik-mgou.ru/jour/article/view/936/933
7. Ravochkin N.N. Problema vospriyatiya ideologii kak tipa duhovnogo osvoeniya deystvitel'nosti // Vestnik Moskovskogo gosudarstvennogo oblastnogo universiteta, Filosofiya nauki. - 2015. - № 1. - S. 61-67.
8. Slabinskiy D.V. Moshennichestvo v finansovoy otchetnosti: manipulyacii pokazatelyami vyruchki // Vestnik BGTU im. Shuhova. - 2012. - № 2. - S. 114-116.
9. Tihonov A.V. Sociologiya upravleniya. Teoreticheskie osnovy. - SPb., 2000. - 324 s.
10. Konstituciya Rossiyskoy Federacii [Elektronnyy resurs]. - URL: http://duma.gov.ru/news/48953/
11. Federal'nyy zakon ot 6 dekabrya 2011 g. № 402-FZ «O buhgalterskom uchete» [Elektronnyy resurs]. - URL: http://www.consultant.ru/document/cons_doc_LAW_122855/f196278e3cf1d6fd252edacf6cc233c47ad00f18/
12. Butler W.E. et all. On the Essence of Legal Consciousness. Wildy, Simmonds & Hill Publishing, 2014.
13. Grembergen W.V. Strategies for Information Technology Governance. Idea Group Inc, 2004.
14. Sheldon O. General Theory of Law and State. Lawbook Exchange, 2009.
15. Stone M. et all. New Critical Legal Thinking: Law and the Political. Taylor & Francis Ltd, 2013.
16. Friedmann W. Legal theory. Columbia University Press, 1967.
