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<article article-type="research-article" dtd-version="1.2" xml:lang="ru" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><front><journal-meta><journal-id journal-id-type="issn">2409-1634</journal-id><journal-title-group><journal-title>Research result. Economic Research</journal-title></journal-title-group><issn pub-type="epub">2409-1634</issn></journal-meta><article-meta><article-id pub-id-type="doi">10.18413/2409-1634-2018-4-2-0-4</article-id><article-id pub-id-type="publisher-id">1413</article-id><article-categories><subj-group subj-group-type="heading"><subject>ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRM</subject></subj-group></article-categories><title-group><article-title>The effectiveness  of the accounting as a quality criteria  for a cultural organization's activity</article-title><trans-title-group xml:lang="en"><trans-title>The effectiveness  of the accounting as a quality criteria  for a cultural organization's activity</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Salnikova</surname><given-names>Ekaterina Valerievna</given-names></name><name xml:lang="en"><surname>Salnikova</surname><given-names>Ekaterina Valerievna</given-names></name></name-alternatives><email>eksalnikova@mail.ru</email></contrib></contrib-group><pub-date pub-type="epub"><year>2018</year></pub-date><volume>4</volume><issue>2</issue><fpage>0</fpage><lpage>0</lpage><self-uri content-type="pdf" xlink:href="/media/economic/2018/2/ilovepdf_com-36-41.pdf" /><abstract xml:lang="ru"><p>The article discusses the theoretical and methodological foundations of the formation of the accounting system, able to meet modern requirements for assessing the effectiveness of the organizations culture. Basic principles of the influence of accounting on the efficiency of an organizations culture. Criteria of efficiency of the accounting system of subjects of state cultural policy.</p></abstract><trans-abstract xml:lang="en"><p>The article discusses the theoretical and methodological foundations of the formation of the accounting system, able to meet modern requirements for assessing the effectiveness of the organizations culture. Basic principles of the influence of accounting on the efficiency of an organizations culture. Criteria of efficiency of the accounting system of subjects of state cultural policy.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>Information</kwd><kwd>accounting system</kwd><kwd>types of accounts</kwd><kwd>factors of development</kwd><kwd>efficiency</kwd><kwd>evaluation</kwd><kwd>law</kwd><kwd>cultural policy</kwd><kwd>cultural activities</kwd><kwd>social activities</kwd><kwd>information environment</kwd></kwd-group><kwd-group xml:lang="en"><kwd>Information</kwd><kwd>accounting system</kwd><kwd>types of accounts</kwd><kwd>factors of development</kwd><kwd>efficiency</kwd><kwd>evaluation</kwd><kwd>law</kwd><kwd>cultural policy</kwd><kwd>cultural activities</kwd><kwd>social activities</kwd><kwd>information environment</kwd></kwd-group></article-meta></front><back><ref-list><title>Список литературы</title><ref id="B1"><mixed-citation>Zykova N.V., (2014). &amp;nbsp;Research of approaches to assessment of efficiency of activity of the organization//Economy and management of innovative technologies. 2014. 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