Labour motivation of financial inspectors of agricultural enterprises

I. Perevozova, O. Dzoba, Z. Krykhovetska, N. Daliak
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Abstract

Development of the socially oriented market economy of Ukraine, effective realization of reforms in this area and improvement of people’s living standards are not possible without forming a high level of labour motivation of financial inspectors, particularly of agricultural enterprises. However, the absence of qualitative changes after the partition of land and property of economic entities of agrarian sector of economy negatively affected both their profitability and motivation of agrarian labour. Taking into account the relevance of the above-mentioned problem and the fact, that it has not been deeply studied and solved, the main objective of the research is to characterize the labor motivation of financial inspectors of agricultural enterprises and to develop measures of promoting it. The methodological basis of this research comprises the scientific dialectical method of cognition, where the research object is studied as a dynamic system in the process of its development. The methods of comparison, analysis and synthesis, induction and deduction methods have been applied in studying and generalizing theoretical and practical developments. Furthermore, the research is based on legal and regulatory economic documents, developments of research institutions and scientists-economists as well as findings of monographic studies. Our findings have it that the main components of the models of labor motivation of financial inspectors of agricultural enterprises are as follows: material (meeting the priority needs of workers); socio-psychological (focusing on satisfying peasants’ toplevel needs), complex (combination of the best material and socio-psychological incentives). The first component is the dominant one, as the workers, first of all, wish to improve their own well-being, whereas the second component does not make a substantial influence on the qualitative attitude to agrarians’ labour. The obtained results of the research are a basis for studying and solving the problem of forming a high-level labor motivation of financial inspectors of economic entities of all areas of social activity as a whole. Keywords—labour motivation; financial inspector; agricultural enterprise; agrarian sector of economy; material component of labor motivation model; socio-psychological component of labor motivation model; complex component of labor motivation model.
农业企业财务检查员的劳动动机
要发展乌克兰面向社会的市场经济,有效地实现这一领域的改革,提高人民的生活水平,就不可能形成高水平的金融检查员,特别是农业企业的劳动动机。然而,农业经济部门的经济实体在土地和财产分割后没有发生质变,这对其盈利能力和农业劳动动机都产生了负面影响。考虑到上述问题的关联性和尚未深入研究和解决的事实,本研究的主要目的是表征农业企业财务检查员的劳动动机,并制定促进其发展的措施。本研究的方法论基础是科学的辩证认识方法,将研究对象作为一个动态的系统,在其发展过程中进行研究。比较法、分析综合法、归纳法和演绎法被应用于研究和概括理论和实践的发展。此外,该研究基于法律和监管经济文件、研究机构和科学家-经济学家的发展以及专题研究的结果。我们的研究发现,农业企业财务检查员劳动动机模型的主要成分是:物质(满足工人的优先需求);社会心理(注重满足农民的顶层需求),复杂(将最佳物质激励与社会心理激励相结合)。第一个组成部分占主导地位,因为工人首先希望改善自己的福利,而第二个组成部分对农民劳动的定性态度没有实质性影响。所得的研究成果为研究和解决社会活动各领域经济主体财务督察整体形成高层次劳动动机问题奠定了基础。Keywords-labour动机;金融督察;农业企业;农业经济部门;劳动动机模型的物质成分;劳动动机模型的社会心理成分劳动动机模型的复杂成分。
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