Vol 19, No 3 (2024)

Introduction. Тhe estimation of gross regional product high-frequency leading indicator is relevant for the reliable analysis of current trends in regional economy and early understanding of its changes in the periods of high uncertainty since gross regional product is published on an annual basis. One approach to receive this indicator is a temporal disaggregation method, which has proven to be reasonable in foreign literature for disaggregating gross domestic product. At the same time, temporal disaggregation of regional economic time series has been understudied. Purpose. The purpose of the study is to refer to a temporal disaggregation method to estimate an unobservable indicator with high accuracy approximation for annual GRPs. Materials and Methods. The study analyzed Rosstat data for various periods, which characterize the economic growth in the Republic of Bashkortostan, as well as Bank of Russia data of enteprises’ monitoring. X-13ARIMA-SEATS methods for seasonal adjustment, temporal disaggregation methods (Chou–Lin, Fernandez and Litterman) and ARIMA for short-term forecast were used. Results. The article presents the results of temporal disaggregation of the gross regional product of the Republic of Bashkortostan. The best specification was estimated by the Chow–Lin method and includes indicators that characterize industrial production, retail trade, as well as enterprises’ survey data about the fluctuations in the ruble exchange rate. The ARIMA model gave a short-term forecast for a gross regional product leading monthly indicator. Unlike a random walk model with a forecast of up to 2-year lead time, a combination of temporal disaggregation method and ARIMA gave a better out-of-sample annual GRP forecast. Conclusion. The study successfully tested a temporal disaggregation method for the gross regional product of the Republic of Bashkortostan. In practice, this method provides reliable forecast estimates of the gross regional product for the current economic analysis with regard to available high-frequency data. It is shown that the use of survey data can improve the quality of gross regional product forecast.

Introduction. E-commerce is becoming one of the priority channels for the distribution of goods. Marketplaces with their large segments of the target audience and a wide range of logistics, marketing, information, and other services are the most extensively growing e-platforms. It seems relevant to use mathematical tools to describe various schemes of interaction between manufacturers and marketplaces since by now scientific papers consider only theoretical issues of cooperation between manufacturers and marketplaces and do not outline the elements of this system. Purpose. The study investigates the basic schemes of interaction between manufacturers and marketplaces and develops a universally applicable economic and mathematical model of interaction between manufacturers and marketplaces. Materials and Methods. The article examines theoretical and methodological approaches to the organization of cooperation between manufacturers and electronic marketplaces to identify the cooperation models relevant for the Russian marketplaces, their features, advantages and disadvantages. Results. The authors developed a fulfillment-based economic and mathematical model of the organization of the manufacturer's sales system provided the goods are safely stored in the warehouse of the marketplace. The model defines the functions of the manufacturer’s revenue as the volume of sales on the online platform and the costs of warehousing, transportation, marketing promotion, commission fee and other related costs to maximize the manufacturer’s profit, determines restrictions on the number of goods sold, stored and manufactured, the volume of goods in stock and the seller's rating on the marketplace. Conclusion. The paper describes a universally applicable model for manufacturers using the first-level sales channel as a marketplace with no distributors, wholesalers, and retailers, and marketplaces providing a range of logistics services, including warehousing, sorting, and delivery of goods to customers. Further research suggests developing a model for manufacturers’ interaction with marketplaces to explore possible channels for the distribution of products in case goods are stored in their own warehouses and retail chains’ warehouses.

Introduction. Contemporary research in international accounting lacks a thread linking the fundamental principles of accounting science to the key purpose of the accounting system - to promote the efficient allocation of capital by providing reliable and relevant information. This has led to the fact that accounting infrastructure focuses more on the interests of transnational companies, accounting standard makers and, in general, regional zones, which took advantage of the idea of global convergence for the sake of personal benefits, rather than on public purposes. Purpose. The aim is to show that the existing notions of global convergence of accounting systems are untenable and should be revised. To achieve the latter, the paper characterizes the nature of convergence with accounting theory and harmonization paradigms. Materials and Methods. The work is theoretical; traditional scientific methods are used: a dialectical method of scientific cognition, a method of collecting theoretical and regulatory-legal information, a method of formalization, as well as analysis, synthesis, observation, and comparison. Results. The standards are perceived to be the benchmark of quality with no deductively-derived regulatory grounds in accounting science. This automatically gives rise to many contradictions and inconsistencies in understanding and applying existing accounting rules/principles. IFRS or US GAAP regimes in no way solve this problem, since there is no other benchmark. To solve this problem, it is necessary to resume the development of regulation-determined accounting, while empirical studies should focus on confirming or refuting regulation-driven theories and hypotheses. By now, there is no clear understanding of how the accounting infrastructure should function within the boundaries of the global and regional paradigm. Regional areas, such as the European Union, use the established system for their own personal interests and fight for the dominance of their own paradigm. Conclusions. The cause-and-effect mechanism for the accounting determinants still remains unresolved. This defines the prospects for future research on the institutional design of the accounting system within the boundaries of macro and mega levels.

Introduction. Modern Russian practices are aimed at finding the efficient methods to examine the transformational processes, including from the perspective of terms and concepts, and assessment approaches. Purpose. The paper strives to review the previously presented methodological approaches to assess the digital economy in terms of its connection with digital transformation and digital maturity of regional economy. Materials and Methods. Methodological solutions described in the paper are tested with the 2021–2023 Rosstat data for the constituents of the Russian Federation. Results. With an approach of a three-level digital economy in mind, the authors analyzed its structure and identified factors of production with their digital content, including digital labour and digital capital. The paper describes methodological solutions combined with modern statistical tools to explore and assess these factors. When tested, these solutions classify the constituents of the Russian Federation into seven groups by the size of their digital capital: cores (over 100 bln roubles), flagships (50–100 bln roubles), first, second, and third convoys, digital semi-periphery and digital periphery. Each group has its features of development identified by their specific weight in digital capital and digital labour, as well as personnel deficiency in the area of information technologies. Conclusion. Digital transformation in Russia is characterized with its later start and stronger dynamics, as well as significant unequal distribution among the regions. Digital transformations in the regions could be assessed with such indicators as digital labour and digital capital. The correlation among these indicators could differentiate the regions by their digital development.