Irina Manina graduated from Moscow State University’s department of mathematics and mechanics in 1985. She passed her first accountancy exams in 1990 and became a certified auditor. This was at a time when anyone with an understanding of the new concepts of profit and capital had huge employment opportunities. She is now the chief accountant at Ericsson.

The Leader: What are your typical work activities?

Mrs. Manina: Most of all, I deal with tax reports (including property and profit tax) and balance sheets, tax flow, tax flow reports and tax calculations. I also prepare tax calculations monthly, and am responsible for correct cost allocations.

The Leader: Could you describe an average day at the office?

Mrs. Manina: I generally work from 9 a.m. to 7 p.m. I begin my day by reading and answering my e-mail messages. An accountant would normally also enter accounting transactions on the SAP computerized management system. But as chief accountant, I don’t do that anymore. I mainly sort out organizational problems.

After I’ve read my mail, I go to meetings. Currently, I’m involved in a special business improvement project. Our main objective is to improve our business process. The idea is that document flow will be improved if we improve interdepartmental communication. My role is at the end of the process. I define what we want to do and what problems we have.

I was asked to assess the amount of risk associated with the project.

I am responsible for closing the year’s accounts, and that is naturally taking up a lot of time at the moment. Ericsson has very strict policies for this and they don’t accept any expense invoices after late December, and management reports need to be ready by Jan. 3. I am also responsible for all necessary postings and the financial aspects of the making of management reports.

For me, every day is different, and that is what I like about my job.

The Leader: What kind of an education do accountants need?

Mrs. Manina: Ideally, they need to be a graduate in accountancy, economics or law.

The Leader: What kind of qualifications does a chief accountant need?

Mrs. Manina: Last year, I received a special certificate of chief accountancy from the STEC company. Several companies organize such training, which is Ministry of Finance-approved, as does Moscow University. All chief accountants should be certified. In addition, at the moment, a chief accountant needs to have three years work experience as an accountant in order to be able to sit the necessary exams.

The Leader: What are an accountant’s ideal skills?

Mrs. Manina: In Russia, an accountant should be literate in law, because legislation is difficult and changes constantly. They should obviously enjoy accuracy and working with figures and should have a total business overview in order to understand where the money comes from. Communication and social skills are also necessary for working with other departments. The logistics department is responsible for stock, and I am in constant contact with them. They make goods receipts, create figures and make accountancy transactions, the results of which I’m responsible for.

It is very useful for accountants to have a computer programming background, because they need to be able to use special software to implement systems.

The Leader: What kind of people do you deal with in your working day?

Mrs. Manina: I am in contact with clients for collection purposes. I also speak to customers who have problems with legal requirements. We use a standard unit exchange rate, and sometimes that creates difficulties with customers. I am also in contact with other departments in Ericsson, especially with key account managers.

The Leader: What do you like most about your job?

Mrs. Manina: I like bookkeeping and accounting, because I like working with figures. I like using sophisticated programs such as SAP software, which is a strong management system.

The Leader: What is the gender balance like in accountancy?

Mrs. Manina: There are far more women than men in accountancy in Russia. Probably only 10 or 20 percent of accountants are men. Men prefer roles in financial management.

The Leader: What do you think the main differences are between working as an accountant in Russia, and working as an accountant in a Western European country?

Mrs. Manina: In Russia, accountancy is based on bureaucracy and not on common sense.

Accountants in Western Europe have more freedom to make transactions without special invoices and more opportunities to use their own judgment.