scholarly journals КРЕАТИВНИЙ ОБЛІК І АУДИТ ЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

2019 ◽  
pp. 95-102 ◽  
Author(s):  
Т. В. Калінеску
Keyword(s):  
Financial Reporting ◽  
Economic Activity ◽  
Wide Spectrum ◽  
Basic Material ◽  
Creative Economy ◽  
Record Keeping ◽  
Modern Level ◽  
Basic Hypothesis ◽  
High Level ◽  
Production Organization

The modern processes of harmonization the national registration systems and use of world experience of realization of independent audit are generated a necessity widely to apply creative approaches in economic activity of enterprises and able to show creative to the modern level of development of record-keeping and audit on enterprises. A research purpose is marked the ground of setting creative account and audit in the conditions of production, universal display and using of creative potential of enterprises, management of knowledge, productive thought and creative vision of human capital. As an object of research there are economic activity of enterprises the different industries comes forward economies of Ukraine, which use a creative account and audit in the real practice of manage. Methodological basis of research are became methods and principles of scientific cognition. The general and special methods and receptions are used for grounding the effectiveness, process of the applied value of the using the creative account and audit in practical activity of enterprises. Including the methods of systematization and generalization, which are used for the analysis of the existent aspects of the using the creative account and audit in different industries of enterprises activity; inductions and deductions, which are used for the grounding the applied value of the using of creative account and audit; analogies, which are used for the evaluation of application and adaptation the creative account and audit to the operating of modern enterprises conditions and its intellectual potential. The basic hypothesis of research became the supposition, that application of creative account and audit in different industries of Ukraine national economy must not violate the set legislation, assist correct forming and account of financial indexes, the objective are opened the useful information and adapted its to the necessities of users. Statement of basic material. It is well-proven that the methods of creative account and audit on an enterprise are related to personality, which applies its on the basis of same experience, flexibility and originality of thought, logic of reasoning and intuitional penetration in essence of the phenomena, which take place on an enterprise. Therefore, where a creative account and audit are attracted, conditioning becomes important parts of enterprises activity for creation, as independent to the value, presence of wage and moral incentives of professional development of workers (accountants, auditors), development of high level of internal culture of enterprise, access of all members of labor collective to information, democratization and humanizing of enterprise activity, possibility of quarry height, social stability on an enterprise, high financial and economic strength, becoming security and development of general creative production in all forms of its display; co-operating the scientific, educational establishments with a production, rapid the input of the newest, original methods and management methods in a production; organization of high-quality education, developed infrastructure of receipt the knowledge, creation of strategy the development of enterprise, which should has in a presence the program of rewards, encouragements and using the wide spectrum of stimulus the innovative creative activity. It is offered, that approach have originality and practical meaningfulness and allow to send development of creative competence from an account and audit in the different educational programs of future specialists, which study specialty "Account and taxation", bringing in of young research workers to researches, which touch development of account and audit the subjects of manage in the conditions of creative economy. The conducted research allowed to formulate a conclusion, that specialists on an account and audit in the conditions of creative economy must know about those problems, which exist today on enterprises of different industries; to own necessary information, to understand and know how it follows to apply  the innovative, creative approaches for the increase of efficiency of activity of enterprise and achievement of the put priorities; to develop book-keeping and audit activity in the direction of creative report of book-keeping information and financial reporting to all interested persons, exposure of backlogs of production and application of the eccentric, unique, innovative aspects its opening in the framework of every separate enterprise.

scholarly journals ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ЕКСПОРТНО-ІМПОРТНИХ ОПЕРАЦІЙ ПІДПРИЄМСТВ

2020 ◽  
pp. 51-57
Author(s):  
Т. В. Калінеску ◽  
К. В. Голка
Keyword(s):  
Economic Activity ◽  
Entrepreneurial Activity ◽  
Basic Material ◽  
Record Keeping ◽  
Economic Relations ◽  
Tax Legislation ◽  
Effective System ◽  
Electronic Cabinet ◽  
Basic Hypothesis ◽  
And Control

Inconsistency of book-keeping and tax legislation on questions foreign economic activity causes the necessity of objective reflection the export-import operations for a record-keeping and creation of the effective system of providing and control after its. A research aim is sent to the analysis of existent methodologies of the registration-analytical providing of export-import operations and development of its improvement directions. The modern aspects of export-import legislation and methodology of account, audit and control of operations of foreign economic activity became methodological basis of research. In the conducted researches the used methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis, are for the improvement of the registration-analytical providing of export-import of enterprises operations. Supposition became the basic hypothesis of research, in relation to possibility of improvement modern export-import activity of enterprises by the improvement of the registration-analytical providing of foreign economic activity, like providing of more complete illumination of information in the electronic cabinet of tax payer. Exposition of basic material. In the article soil of realization of foreign economic activity is investigated in the cut of export-import operations. Bases of export and import, principles of export-import operations, are analyzed, as one of forms of economic relations of Ukraine with the foreign states. The features of realization of the registration-analytical providing of exportimport operations the subjects of entrepreneurial activity are exposed in Ukraine. The basic lacks of conduct, control and monitoring of foreign economic activity are certain. Reasonably directions of perfection providing of export-import operations are found of base of originality and practical meaningfulness of research and confirmed by the sound analysis of foreign economic activity of enterprises and applied value of suggestions in relation to the improvement of electronic cabinet of taxpayer, which activity of that is related to realization of export-import operations. Conclusions and prospects of further researches. It is offered: to create the effective system of record-keeping, that will provide the observance of legality, authenticity, timeliness, plenitude of information about realization of export-import operations, realization of reliable administrative control, to enter a walkthrough with helps of the electronic taxpayer cabinet. Further researches will be sent to the improvement of informative, registration-analytical software of intercommunications between the subjects of foreign economic activity and public, fiscal and custom organs.

Epilogue

2014 ◽  
Author(s):  
Christopher Nobes
Keyword(s):  
Financial Reporting ◽  
International Organizations ◽  
Global Financial Crisis ◽  
Record Keeping ◽  
The World ◽  
Monitoring And Enforcement ◽  
History Of ◽  
The Global Financial Crisis ◽  
High Level ◽  
Double Entry

The ‘Epilogue’ takes an overview of accounting and considers some high level questions. How important has accounting been in the history of the world? It is clear that some sophisticated record-keeping system is necessary for larger and complex international organizations and double-entry bookkeeping serves well in this function, which is why it has gradually replaced other systems around the world. Can we rely on accounting? There are now fairly detailed rules on what to disclose and how to measure, plus monitoring and enforcement have been strengthened around the world. Did accounting cause the global financial crisis? Is financial reporting as good as it can get? And can we trust the auditors?

COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS IN THE FIELD OF NON-FINANCIAL REPORTING AND THE PRACTICE OF THEIR APPLICATION

2021 ◽  
Vol 2 (4) ◽  
pp. 146-152
Author(s):  
E. V. ANDRIANOVA ◽  
◽  
P. S. SHCHERBACHENKO ◽  
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Business Environment ◽  
International Standards ◽  
Positive Trend ◽  
Financial Indicators ◽  
Additional Tool ◽  
Foreign Companies ◽  
High Level ◽  
Source Of Information

This article discusses and analyzes the most popular standards of non-financial reporting, which has a significant impact on the transformation of the business environment. Already, domestic and foreign companies with a high level of responsibility are beginning to publish non-financial statements in addition to financial statements, which is an additional tool for communication with stakeholders and a new source of information about their activities. To date, reports of this type are clearly unregulated, there are no verification standards, however, there is already a positive trend and the active introduction of non-financial indicators in the regular reporting of companies.

scholarly journals ВИКОРИСТАННЯ СПРОЩЕНОЇ СИСТЕМИ ОПОДАТКУВАННЯ АГРОВИРОБНИКАМИ

2020 ◽  
pp. 45-51
Author(s):  
Т. В. Калінеску ◽  
С. С. Пономарьова
Keyword(s):  
Green Energy ◽  
Basic Material ◽  
Light Industry ◽  
Industrial Enterprises ◽  
European Standards ◽  
Basic Hypothesis ◽  
Taxation System ◽  
Tax Payers ◽  
Further Development

It is examined the influence of the simplified taxation system on stimulation of home agro business development. The aim of the article is research of the existent taxation system of agro producers and optimization of the tax pressure on the payers of the united tax. Methodological basis of research became the modern theories of taxation and finances in the conditions of global calls, climatic risks and necessities of home and foreign consumers. In undertaken studies the used methods of dialectics, methods and principles of scientific cognition and instruments of analysis the systems for the exposure of influence the simplified system of taxation on activity of agro producers. The basic hypothesis of research became supposition that optimization of the tax loading on agro producers must take a place with a selection of volumes of possessing agricultural resources, prepared products and level of the got profits. Exposition of basic material. It is educed that development and total revenue of agro industrial enterprises depend from the level of taxation of their activity, but sum prepaid tax by the agrarian enterprises does not depend from the got profits and does not answer principles of regulative function of taxes. Originality and practical meaningfulness of research are confirmed by the ground analysis of agro producer’s activity, which work for the simplified system of taxation. An proposed differentiation the united tax payers of 4-th group has the applied value, and similar approach can be used for determination of rates the other groups of the simplified system of taxation. Conclusions and prospects of further researches. An offer groupie of agro producers, which work for the simplified system of taxation, will allow bringing down the tax pressure, stimulating further development of agrarian business in the direction of accordance the European standards of agro products quality. Further researches will be sent to the improvement of the simplified system of taxation of stimulation and development of complete cycle of agribusiness beginning from growing of products, processing and, ending, by an eventual consumption is not only food industry, but other industries of national economy, like light industry, green energy and tourism.

scholarly journals Formation of XBRL reporting

2020 ◽  
pp. 95-102
Author(s):  
Нalyna Umantsiv ◽  
Yevheniia Polovyk
Keyword(s):  
Financial Reporting ◽  
Reporting System ◽  
Financial Statements ◽  
Developed Countries ◽  
Inductive Method ◽  
Basic Material ◽  
Problem Statement ◽  
Or Methodology ◽  
The Developed Countries ◽  
The Impact

Relevance of the research topic. At the present stage of transformational transformation of the economy, the issue with the use of the XBRL format in Ukraine, which is a prerequisite for successful interaction of enterprises in the global financial market and enhancing the competitiveness of domestic enterprises. Problem statement. The absence of the practice of applying taxonomy of financial statements in Ukraine, causes the relevance of this study. The developed countries of the world have already introduced this format, because it allows to make the reporting not only transparent and accessible to potential investors, but also convenient for analysis. Analysis of recent studies and publications. The process of functioning of the financial reporting system in the format XBRL is the newest, it was researched in works: Kuznetsova S. A., Borisenko A. A., Boyko R. V., Ostrovskaya O. A., Khatib E., Yassin M., Harber M., Marx B., De Jager P. and other. Highlighting unexplored parts of a common problem. Particular attention is needed to develop solutions that will minimize potential problems associated with the implementation and use of the XBRL format in Ukraine. Setting of the task, objectives of the research. Analyzing the implementation of XBRL format in Ukraine. Identifying prospects for using and setting the potential issues in the preparation of new financial statements using global experience. Research method or methodology. Dialectical methods of scientific cognition, collection and analysis of information and inductive method were used in the course of the research. Basic material presentation (results of work). The article defines the essence of the XBRL format, analyzes the stages of its implementation in Ukraine. Prospects and typical errors in the preparation of financial statements using the format have been identified. Measures have been developed to minimize the likelihood of occurrence and to overcome problems associated with its application, taking into account world experience. Areas of application of the results. The results of this study may be applied in the preparation of financial statements in accordance with the specified format. Conclusions to the article. All of the benefits of implementing XBRL far outweigh the impact of its application Its use in Ukraine shall allow reporting entities to properly prepare financial statements, adjust the requirement for duplicating financial statements while presenting to regulators, and help woo investors through formation of the qualitative financial statements.

scholarly journals AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA

2018 ◽  
Vol 13 (1) ◽  
pp. 13-28
Author(s):  
Anggi Saputra ◽  
Intiyas Utami ◽  
Ika Kristianti
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Secondary Data ◽  
Civil Servants ◽  
City Government ◽  
Primary Data ◽  
Government Agencies ◽  
Government Sector ◽  
High Level

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

scholarly journals FORMATION OF СREATIVE ORGANIZATION IN THE GLOBAL INFORMATION ENVIRONMENT

2017 ◽  
Vol 16 (2 (2017)) ◽  
pp. 184-196
Author(s):  
Vitalina Kurylyak ◽  
Bogdan Litovchenko
Keyword(s):  
Organizational Culture ◽  
Business Models ◽  
Virtual Organizations ◽  
Creative Economy ◽  
Risk Modeling ◽  
Business Units ◽  
Creativity Support ◽  
High Level ◽  
Strategic Perspective ◽  
Risk Managers

The concept of organization as an organistical system facing the challenges of the creative economy is considered. It is grounded that the ideal creative organization with a high level of information will represent a certain symbiosis between organic and anarchic culture in the future. It is identified that with the emergence of virtual organizations, traditional elements of the organizational culture lose their value, while the informational technologies create opportunities for communication and collaboration, regardless of distance and borders. Thus, the basis for the virtual organizations creates their adaptability and transferability. Key requirements regarding the creative industry management organization are singled out as following: proactivity, strategic perspective, innovation, initiation of risk, modeling, experimentation and creativity, support of the independent business units’ coordination. The model of organizations’ types, which should reflect their organistical nature, strategic perspective and attitude to risk is presented. The main barriers that limit the ability of organizations to creativity – the lack of the innovative organizational culture as well as the lack of professional risk managers and analysts are outlined. However, these features have not yet organically become peculiar by creative organizations, requiring the development of the appropriate business models culture.

scholarly journals California Micro Devices Corp.: A Class Discussion Of Auditors Ethical, Legal, And Professional Responsibilities

2005 ◽  
Vol 1 (4) ◽  
pp. 41-48
Author(s):  
Freddie Choo ◽  
Kim Tan ◽  
Robin Wagner
Keyword(s):  
Financial Reporting ◽  
Ethical Issues ◽  
Learning Experience ◽  
Class Action ◽  
Legal Responsibility ◽  
Class Discussion ◽  
Fraudulent Financial Reporting ◽  
Open Discussion ◽  
High Level ◽  
Demand Patterns

This short case is best for an open discussion in an upper-division auditing class. The class discussion questions intensify students learning experience on (1) auditors ethical responsibility to resolve tough ethical issues, (2) auditors legal responsibility to detect fraudulent financial reporting, and (3) auditors professional responsibility to conform to auditing standards. Additional class discussion questions, optional hands-on internet experience, and class discussion guide are provided. The case illustrates how a high-technology company succumbed to the pressure of unrealistic financial goals in an industry that is characterized by rapid technology change, intense competitive pressure, and volatile demand patterns for computer chips. High-level management at the company orchestrated fraudulent financial reporting schemes by creating fictitious sales and shipping bogus inventories. The fraud was uncovered only after the companys Board of Directors appointed a third auditor to investigate the sophisticated fraudulent schemes. However, the action came a little too late as the shareholders began to file class-action securities lawsuits against the company and its former auditor.

scholarly journals Influence of COVID-19 on creative industries

2021 ◽  
Vol 21 (1) ◽  
pp. 48-54
Author(s):  
Yulia O. Glushkova ◽  
◽  
Anastasia V. Vasina ◽  
Keyword(s):  
Theoretical Analysis ◽  
Economic Activity ◽  
Information Technologies ◽  
Structural Changes ◽  
Business Processes ◽  
Creative Industries ◽  
Creative Economy ◽  
Social Efficiency ◽  
Coronavirus Infection ◽  
The Impact

Introduction. This study analyzes the impact of the new COVID-19 coronavirus infection on the creative industries in the Russian Federation, as well as finding solutions to support this area in the context of the pandemic. Theoretical analysis. Since the latest imperatives of the current world processes dictate the need for structural changes in the state economic activity, the actual principle of the economic activity organization can be called the creative industries concept development, which include industries related to the creation of a certain cultural or creative product, IT-sphere, fashion and design, advertising and marketing products, as well as folk art and craft. Due to the relevance of the creative industries development, modern research on the theory of creative economy development pays great attention to the study of the specifics of this activity and ways to improve it. The article provides a theoretical analysis of the crisis in the creative industries, as well as a detailed analysis of the opportunities and threats of the crisis. Empirical analysis. Based on the analysis of the activities of companies in the creative industries, the authors of the article identify opportunities for the development of companies in the creative sphere in terms of economic and social efficiency. New trends in the transformation of business processes in various fields (theatre, film industry, music, exhibition and Museum activities) are considered. Results. Based on the analysis, it is concluded that the urgent tasks in the situation of forced quarantine measures are the timely transformation of creative industries with the use of information technologies, the transition to online areas of interaction with consumers, as well as state support for creative industries most affected by the crisis.

Prior Audit Experience and CFO Financial Reporting Aggressiveness

2021 ◽  
Author(s):  
Eric R. Condie ◽  
Kara M. Obermire ◽  
Timothy A. Seidel ◽  
Michael S. Wilkins
Keyword(s):  
Financial Reporting ◽  
Audit Fees ◽  
Chief Financial Officers ◽  
Public Accounting ◽  
Reporting Behavior ◽  
High Level ◽  
Time Away ◽  
Over Time

In this study, we investigate the financial reporting behavior of chief financial officers (CFOs) with significant prior audit experience. Our tests indicate that, on average, CFOs who were former audit managers or partners report less aggressively than CFOs without prior audit experience. Thus, the mindset that auditors develop during their time in public accounting – which should value objective, transparent, and conservative financial reporting – appears to persist when auditors take high-level positions in industry. However, we also find that the reporting behavior of prior-auditor CFOs becomes more aggressive over time as the salience of their audit experience decays. Further, we find that audit fees are lower for clients with prior-auditor CFOs but increase as the CFOs’ time away from auditing increases. Overall, our study offers important insights regarding how audit experience is associated with the financial reporting behavior of CFOs.

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