Oblik i finansi最新文献

{"title":"Implementation of Digital Economy Tools in Statistical Analysis, Accounting and Audit","authors":"I. Kravchenko","doi":"10.33146/2307-9878-2022-3(97)-12-20","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-12-20","url":null,"abstract":"Changes in the global economic paradigm motivate governments and private companies to implement the innovations of the fourth industrial revolution. The COVID-2019 pandemic also became a powerful catalyst for the digitization of management processes, which forced businesses and governments to look for remote opportunities to continue their professional activities and maintain the socio-economic well-being of the population. This article is devoted to revealing the prospects of introducing digital technologies into the statistical analysis, accounting and auditing system in the conditions of modern techno-globalism. A retrospective analysis of the development of the digital economy was carried out. The prerequisites for the digitization of management processes were considered. Global trends in the field of implementation of digital economy tools have been determined. The three most popular digital technologies in analysis, accounting and auditing are analyzed. It was revealed that many successful cases of digital technology implementation in accounting, analysis and auditing have already been implemented. The Big Four auditing companies are the leaders in such performance, and the top three technologies are artificial intelligence, cloud computing, and blockchain. Digital technologies provide: increasing the efficiency and speed of identifying and evaluating facts, their registration and generalization; a multipurpose grouping of data; reducing the probability of errors in the calculation process; accumulation and storage of large volumes of data; faster analysis of collected data and forecasting; better consistency of information; automation of online audits. In this regard, it is worth paying more attention to the qualification training of specialists in accounting, auditing and statistical analysis following the global conditions of techno-globalism. Along with traditional knowledge of accounting basics, future professionals will need skills to work with digital technologies.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90926437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Methodological Basis for Studying the Financial Markets Transformation","authors":"L. Hariaha","doi":"10.33146/2307-9878-2022-4(98)-101-106","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-101-106","url":null,"abstract":"Today, the development of financial markets is accompanied by various transformational processes that require the formation of an adequate theoretical and methodological basis for their research. That is why the article aims to develop a methodological basis for studies of transforming financial markets. An article singles out different types of methodology for researching the shift of financial markets, in particular, fundamental (philosophical, general scientific) mode and specific scientific techniques (in particular, the technological level – the development of specific research methods and techniques). An important place in the research methodology of the transformation of financial markets is methodological approaches to their ontological description. The differentiation of scientific ontologies, in other words, ideas about reality, leads to differences in the transformation of financial markets' interpretation and their role in the economy. According to the ontology of critical realism, the article describes the empirical, factual, and actual levels of research on the transformation of financial markets. The importance of determining methodological approaches to the study of financial markets transformation is due to the rapid development of the latter, the increase in the requirements of economic agents who are their participants for the convenience, speed, reliability, cost, and security of payments on them, as well as the increase in the technology of payment systems based on digital financial technologies. When forming the methodology for researching the transformation (as a symbiosis of quantitative changes and qualitative conversions) of the financial markets of Ukraine, the author suggested taking into account several main factors, in particular, the financialization of the national economy, the diversity of domestic financial markets, the types of transformation of financial markets, existing imbalances in the financial markets and many others.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87522057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting and Analytical Support of Audit at Logistics Enterprises as an Effective Method of Risks Prevention","authors":"S. Honcharuk, B. Senyshyn","doi":"10.33146/2307-9878-2022-3(97)-5-11","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-5-11","url":null,"abstract":"In any commercial activity, there is always a risk of loss. And logistics, of course, is no exception, regardless of whether it is one of the stages of the company's commercial activity or a separate business. Management of potential risks is as important for a logistics enterprise as the ability to ensure the process of transporting goods. At the same time, risk minimization allows you to significantly reduce transportation costs, avoiding unforeseen downtime and fines for non-fulfilment of delivery conditions. Among management procedures, the audit is one of the effective risk prevention methods. The article aims to reveal the features of the accounting and analytical support of the audit as an effective method of risk management. Ukraine's logistics market was analyzed, and it determined that out of 160 countries of the world, Ukraine ranks 66th according to the logistics efficiency index. The main risks in the field of activity of logistics enterprises are highlighted. Emphasis is placed on the practicality of using internal and external audits as an effective method of identifying risks. It was revealed that the basis of the audit is the presence of an appropriate accounting and analytical support system, which provides the auditor with the necessary information about the business entity. Accounting and analytical support consists of accounting, analytical and legislative and regulatory components. The risk audit of logistics enterprises can be external or internal. Accounting and analytical support is formed at all stages of the audit. Thus, the audit is an effective tool that will allow a company to identify risk, assess its degree and possible losses, choose risk management methods and measures, make the right management decisions, and control its elimination.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84201929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Depreciation of Enterprise Assets in Wartime","authors":"V. Zhuk, Yuliia Bezdushna, Yevheniia Popko","doi":"10.33146/2307-9878-2022-1(95)-5-12","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-5-12","url":null,"abstract":"The war causes dangerous and unpredictable conditions for using property, the impossibility of determining the period of its useful operation. The risks of losing property are considerable. In Ukraine, the property of agricultural enterprises is primarily uninsured. The only way out is the introduction of accelerated depreciation, which will adequately reflect the costs of the enterprise, associated with hostilities in the regions of Ukraine. The purpose of the article is to determine the methodical approaches and areas of regulatory and methodological support for changes in accounting policies for depreciation in the accelerated mode.The international and national methodology of depreciation calculation was analyzed. The legislative and normative changes for accounting policy of enterprises in terms of accelerated depreciation of fixed assets and clarifying the term of their useful life were substantiated. The mechanism of application of the method of accelerated reduction of the residual value of fixed assets was revealed. The necessity of the introduction of the regional policy coordinated with bodies of the State tax service concerning the application of the accelerated rates of depreciation in the territories where active military actions take place was proved. Although the national accounting standard 7 “Fixed assets” provides the possibility of doubling the depreciation rate and revising the useful life of fixed assets, it does not clarify the depreciation policy of wartime. Therefore, introducing the concept of “martial law” in national and international accounting standards is of paramount importance at the legislative level. The problem of repairing damaged property is exacerbated by the weakness of the market segment by its insurance.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78985985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax Instruments for National Economy's Digitization: Content and Features of Use","authors":"I. Yakushko","doi":"10.33146/2307-9878-2022-4(98)-51-55","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-51-55","url":null,"abstract":"Today, the development of the national economy can only be imagined with the active use of digital technologies. State authorities and local self-governments can ensure more active development of the digital economy, using the full range of methods, tools, and levers at their disposal. Tax instruments, which form the core of the entire mechanism of state regulation, play a decisive role among them. The article aims to systematize the main tax instruments for stimulating the national economy's digitization. A tax instrument is a way for the state to influence the behavior of economic entities in the process of implementing tax relations. Tax instruments are critical elements in the tax regulation system and, accordingly, are essential for ensuring the development of the digital economy. These tools are multi-variant and quite flexible in use, which gives state authorities and local self-government various opportunities to stimulate the behavior of business entities regarding the use of digital technologies in their activities. For the development of the digital economy, it is necessary to use a range of tax instruments that are both stimulating and controlling in nature. The article singles out tax instruments that should be used to stimulate the national economy's digitization processes. Among them: are taxes, tax benefits, special tax regimes, tax holidays, tax administration, tax control, and tax sanctions. In order to create favorable conditions for the development of digital infrastructure and attract investments, it is advisable to improve tax instruments, focusing them on stimulating the development of the IT industry in Ukraine.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83246724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence of Competence and Work Facilities on the Employees' Performance with Work Motivation as a Moderating Variable","authors":"Edizal Ae, Djatmiko Noviantoro, Dono Raharjo","doi":"10.33146/2307-9878-2022-3(97)-129-138","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-129-138","url":null,"abstract":"This study aims to determine the effect of competence and work facilities on work motivation and its impact on the employees’ performance of the Medium Customs and Excise Service Office of Palembang. The population in this study was employees in the Medium Customs and Excise Service Office of Palembang, with 55 people taking samples using the proportionate stratified random sampling technique. Data was collected using a questionnaire containing a list of statements regarding each variable studied. The data analysis used in this research is by using the Structural Equation Model (SEM) – Partial Least Square (PLS) analysis method, which is operated through the SmartPLS program. Hypothesis testing with the PLS approach was carried out in two stages: testing the outer and inner models. The outer model test was conducted to prove the validity and reliability of all indicators on each variable. The inner model test is carried out to test the influence between variables according to the previously established hypothesis. From the model built and hypothesis testing conducted using SmartPLS in this study, the results showed that 1) competence and work facilities significantly positively affect work motivation and employee performance; 2) work motivation also has a significant positive effect on employee performance; 3) there is an influence of competence on employee performance mediated by work motivation; and 4) there is the effect of work facilities on employee performance mediated by employee work motivation at Medium Customs and Excise Service Office of Palembang. So, it is worth paying more attention to the formation of employees' potential by improving their qualifications and working conditions. When selecting employees, management must take into account their education and qualifications. In the work process, it is advisable to encourage the creative development of employees in the team, which will improve their work's effectiveness. Periodic evaluation of the employee's performance and providing certain rewards in the form of vacations or additional bonuses are also crucial in maintaining work motivation. The working environment can change, so it is necessary to analyze the factors affecting employees’ performance periodically.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78734371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable","authors":"Andi Novia Kartika Sari, R. Damayanti, Darmawati Darmawati","doi":"10.33146/2307-9878-2022-2(96)-118-123","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-118-123","url":null,"abstract":"The effectiveness of internal control significantly affects the organisation’s strategic and operational goals and the completeness and adequacy of accounting and reporting data. Implementing various types of internal control increases the accountability of employees in decision-making and, in general, is one of the directions for improving managerial performance. The article aims to identify and analyse the impact of preventive and detective control on the effectiveness of budget implementation with accountability as a moderating variable. The object of the study is the district government in Sinjai Regency (Indonesia). The sample of this study is 90 respondents; in particular, they are officials of the III and IV echelons of the Government Agency and Regional Government Service in Sinjai Regency. Data collection was carried out using a questionnaire with a 5-point Likert scale. The questionnaire covers 20 indicators, the selection of which was made taking into account previous research on the topic. The methodological basis of the study is the multiple regression analysis (MRA) conducted in the SPSS program (Statistical Package for Social Sciences) version 25. The results of the study show that preventive and detective control has a positive effect on the effectiveness of budget implementation. Accountability as a moderating factor enhances the positive impact of these types of internal controls on the effectiveness of budget implementation in local governments in the Sinjai Regency (Indonesia). The results of this study are a guideline for increasing management efficiency in local government bodies based on the use of various types of internal control.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"122 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86444314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Banking Eсоsystem: A New Соnсeptual Tооl of Banking Science","authors":"Edvard Shіrіnіan, Aram Shіrіnyan","doi":"10.33146/2307-9878-2022-2(96)-82-90","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-82-90","url":null,"abstract":"The essence and structure of the banking system of Ukraine were largely regulated by law in the 1990s. Many changes have taken place since then. Today there are questions about changing the conceptual tools of banking science in terms of new understanding and formation of the banking ecosystem. The article is devoted to the study of basic concepts of banking science. The aims of the study are to formulate a new concept of “banking ecosystem” from the standpoint of open systems theory, to improve infrastructural components of the banking system of Ukraine. The research methodology is based on the use of open systems theory, a dialectical approach, systematic and comparative analysis, generalization of concepts, theory of open systems in the natural sciences. The information base is the legislation and regulations regulating banking activities in Ukraine, scientific works of domestic and foreign scientists, Internet resources. Results. The analysis reveals that the legislative wording has shortcomings in the definition of responsible regulators on the part of the state. The author's vision of concept “banking ecosystem” from the standpoint of open economic environment, the formation of incoming and outgoing financial flows and relationships is proposed. The list of participants of the modern infrastructure of the banking system of Ukraine is formulated. It is argued that the banking system of Ukraine should be studied using chaos theory and open systems theory, when the impact of the cooperative effect of joint behaviour of players cannot be fully predicted and there exists a synergistic effect. The mathematical approach and criteria for the openness index of the banking system and for the synergistic effect of the interaction between participants in the banking system is offered.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"748 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76852260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Research on Rural Human Resources in China: Bibliometric Analysis Based on CNKI Database","authors":"Cui Lijuan, Shen Jialong","doi":"10.33146/2307-9878-2022-1(95)-97-102","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-97-102","url":null,"abstract":"Literature, as a carrier of researchers’ research results, can objectively reflect the development status of the field. Rural human resource development and management are of great significance and value to China's sustainable development and has received much attention as a research hotspot over the years. This study aims to understand the current situation of rural human resources research in China, help relevant scholars keep abreast of the research dynamics in this field in China, and better engage in rural human resources research. The article selects the China National Knowledge Infrastructure Database (CNKI) as the data source uses “rural human resources” as the keyword to search the relevant literature from 2000 to 2020; a total of 909 documents were searched. On this basis, it uses the bibliometric method to analyze the relevant literature. The results of this study showed the following: 1) There are era differences in the academic circles’ attention to rural human resource development. From 2000 to 2020, the relevant literature showed certain volatility. 2) There is insufficient systematic research on the literature. There are many journal articles in the literature resources, but a lack of dissertations. 3) Author units are mostly concentrated in colleges and universities, particularly agricultural universities. 4) The quantity of excellent literature is insufficient, and there is little funded literature. In future research, it is recommended that relevant scholars increase their research efforts on rural revitalization and the cultivation of emerging professional farmers in light of China's national conditions, and at the same time improve the systematic and targeted research.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75183114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Value-Based Controlling & International Accounting of Economic Value Added (EVA) – An Overview","authors":"T. Hammer, P. Siegfried","doi":"10.33146/2307-9878-2022-2(96)-43-48","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-43-48","url":null,"abstract":"This paper will discuss an important target variable in value-based management: the Economic Value Added (or EVA). EVA is a measure of a company's financial performance based on the residual wealth calculated by deducting its cost of capital from its operating profit, adjusted for taxes on a cash basis. EVA can also be referred to as economic profit, as it attempts to capture the true economic profit of a company. This measure was devised by management consulting firm Stern Value Management, originally incorporated as Stern Stewart & Co. This research will also discuss adjustments and different types of assumptions that are necessary for the calculation as well as how to use them properly to obtain an interpretable result. Paper will explain the formula and which conversions should be considered. It remains to be noted that the EVA concept only leads to small progress from a scientific point of view, but that the clever marketing by Stern & Stewart has initiated a renaissance of the underlying residual profit concept. The paper provides practitioners and academics with a good overview of the demonstrable added value of EVA controlling and, in contrast, also illustrates the weaknesses of the calculation model or the inaccuracy due to interpretation variables, which overall limit the value of EVA as a management key performance indicator. The research includes comprehensive and substantial discussion in the scientific literature on EVA and its interpretation.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"1068 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77275503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}