Buhalterines Apskaitos Teorija ir Praktika最新文献

{"title":"Challenges and trends of recognition of accountants’ competences","authors":"Liucija Budrienė, Milda Kvekšienė, Audronė Meškelienė","doi":"10.15388/BATP.2014.NO16.14","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.14","url":null,"abstract":"Accountants’ competences are differently defined by employers, representatives of professional organizations and accountants themselves. The aim of the research is to study the accountant's competences and their recognition after they have been gained during non-formal and informal learning. The article deals with the concept of competence. It was found out from the studies of theoretical sources that knowledge comprises the basis of competence and skills, as the most important criteria of the employee’s professionalism, come with experience. Competence as a tested skill is a necessary condition of competency, though. Personal skills are being developed and perfected following competences defined in profession standards according to labour market needs. Changes lead to urge of accounting professionals to acquire new competences and formalize them. There was carried out empirical study on accountant's professional competences. In order to carry out empirical study there was selected an employers’ questionnaire based on a method of a structured questionnaire, there also was performed an analysis of job advertisements. When the results of study were summarized, six accountant‘s professional competences were framed. They were related with subjects of KSC Accounting study program and results of the studies in order to determine what subjects of the candidates could be accepted, after their competences, acquired during non-formal and informal learning, had been recognized. Recognition of competences, acquired in the non-formal way of learning, leads a person to professional growth and allows to pursue a professional career, promotes self-knowledge, offers opportunities to gain formal qualifications at lower costs.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921786","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":"Relevant and useful monography on VAT","authors":"J. Mackevičius","doi":"10.15388/BATP.2019.8","DOIUrl":"https://doi.org/10.15388/BATP.2019.8","url":null,"abstract":"","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921438","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":"Use of the Statistical Comparison Method in a Company's Financial Status Analysis","authors":"J. Mackevičius, D. Tamulevičienė, R. Valkauskas","doi":"10.15388/BATP.2019.7","DOIUrl":"https://doi.org/10.15388/BATP.2019.7","url":null,"abstract":"General economic, mathematical and heuristic study methods were used when analyzing the financial status of companies. In practice, the comparison method is the most widely applied one of all the general economic research methods. When it is applied, the actual indicators (absolute and relative) are compared to the ones planned inside the company; the indicators of the company are compared with the average ones of the industry or the best ones of other companies; indicators of different periods are compared. However, until now, the comparison method has barely been applied in practice using the averages of certain indicators and especially the multidimensional ones. The aim of the article is to develop a methodology for applying the statistical comparison method based on the calculation and evaluation of the multidimensional average. For achievement of the aim were used research methods: analysis of scientific literature, information collection, aggregation, detailing and summarizing. The article analyzes the significance, advantages and disadvantages of the traditional comparison method. The methodology for the comparison method based on the calculation of the multidimensional average and their comparison is proposed in the article. A concrete example of how to apply the comparison method using the multidimensional average calculation method to assess the financial position of companies is provided.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921432","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 Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results","authors":"Diana Bachtijeva","doi":"10.15388/BATP.2019.5","DOIUrl":"https://doi.org/10.15388/BATP.2019.5","url":null,"abstract":"The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. \u0000JEL classification: M41","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48687855","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":"Kriptovaliuta: privalumai ir trūkumai","authors":"Augustas Subačius, Rasa Subačienė","doi":"10.15388/BATP.2019.1","DOIUrl":"https://doi.org/10.15388/BATP.2019.1","url":null,"abstract":"[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] \u0000Dvidešimt pirmo amžiaus pagrindiniu požymiu galima būtų įvardinti nuolatinę transformaciją, apimančią visas sritis. Ypatingai greitai tobulėja ir keičiasi atsiskaitymų ir pinigų sritis. Technologijų evoliucija ir tobulėjimas lėmė naujų transakcijų būdų atsiradimą, internete, mobiliuosiuose telefonuose, skaitmeninėse kortelėse. Įvairios mokėjimo/pavedimo sistemos nepaprastai praplėtė atsiskaitymų alternatyvas ir galimybes. O tokios sąlygos suformavo galimybes kriptovaliutos atsiradimui. Tyrimo tikslas – išnagrinėti kriptovaliutą, jos sampratą, naudojimo privalumus ir trūkumus. Tyrimo metodai – mokslinės literatūros analizė, informacijos sisteminimas, lyginimas, interpretavimas ir apibendrinimas. Įvertinus kriptovaliutų atsiradimo priežastis, galima teigti, jog kriptovaliutų atsiradimui didžiausią įtaką padarė technologinė pažanga bei siekis surasti greitesnes, pigesnes bei konfidencialesnes atsiskaitymo priemones. Kriptovaliuta galėtų būti apibrėžta, kaip skaitmeniniai pinigai ar turtas, išreikštas el. būdu. Ši valiuta pasižymi decentralizacijos, nekontroliuojamumo bei didesnės jos valdymo rizikos savybėmis. Svarbiausi kriptovaliutos naudojimo privalumai galėtų būti: atsiskaitymų konfidencialumas; atsiskaitymų greitumas; pigesnės finansinės paslaugos; papildomos investicijų galimybės. Trūkumai - sunkiai prognozuojama, svyruojanti vertė; galimi sukčiavimo atvejai; galimybė kriptovaliutas naudoti nelegaliai veiklai.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921366","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":"Bankroto prognozavimo modeliai Europos bankų sektoriui","authors":"Goda Kazakevičiūtė, Ramunė Budrionytė","doi":"10.15388/BATP.2019.3","DOIUrl":"https://doi.org/10.15388/BATP.2019.3","url":null,"abstract":"Prieš dešimtmetį vykusi Pasaulinė finansų krizė skaudžiai paveikė pasaulio verslą bei visuomenę ir sukėlė nepasitikėjimą vykdoma bankų sektoriaus stebėsena ir kontrole. Šis nepasitikėjimas paskatino priežiūros institucijas sustiprinti bankų bankrotų prevencines priemones, kurios vis tobulinamos siekiant išvengti ar sušvelninti naujos krizės neigiamus padarinius. Viena iš tokių prevencinių priemonių – patikimų banko bankroto prognozavimo modelių kūrimas ir nuolatinis taikymas vertinant ir prognozuojant bankų veiklą. Tyrimo tikslas – ištyrus bankų veiklą apibūdinančius finansinius rodiklius pateikti Europoje veikiantiems bankams lengvai pritaikomą bankų bankroto prognozavimo modelį. Darbe taikyti teoriniai mokslinės literatūros lyginamosios analizės, kritinio vertinimo, sisteminimo, apibendrinimo metodai. Empiriniam tyrimui naudoti bankų finansinių ataskaitų analizė, ekspertinio vertinimo metodas, duomenų rinkimas ir sisteminimas, duomenų modifikavimas, modeliavimas, dvinarė logistinė regresija, koreliacija, grafinis duomenų atvaizdavimas, ROC kreivė. Atrinkus 24 kintamuosius rodiklius sukurti penki dvinarės logistinės regresijos bankroto prognozavimo modeliai. Modelių tikslumas buvo vertinamas pagal sugeneruotų II rūšies klaidų kiekį, prognozuojant bankų žlugimą likus vieniems ir dvejiems metams iki žlugimo įvykio, ir ROC kreivės pagrindu. Įvertinus modelių prognozavimo kokybę nustatyta, kad modelis Z5- tinkamiausias Europos bankų bankrotui prognozuoti ir 78,57% tikslumu identifikuoja žlungančius Europos bankus likus vieniems metams iki žlugimo. \u0000JEL klasifikacija: F 37, G2, G3","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921382","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":"Trends of Forming the Accounting and Analytical Management System in the Digital Economy","authors":"Serhii Hushko, V. Kulishov, Y. Izmaylov, R. Subačienė","doi":"10.15388/BATP.2019.6","DOIUrl":"https://doi.org/10.15388/BATP.2019.6","url":null,"abstract":"Recent trends of overall digitalisation challenges to find new approaches and improvement of information formation systems in different spheres. The trends also make impact on the tendency to develop common stereotypes of methods, accounting procedures, reporting forms, etc. which may be called identification. The identification of accounting systems in its essence - is the solution to the problem of harmonization of accounting at the international level. However, it is impossible to achieve complete identification. Everything that is done in this direction at the national level by accounting systems (standardization of reporting, convergence of national rules with international ones, convergence of evaluation and control systems, etc.) indicates a progressive trend in the processes of identification and harmonization of accounting systems. The purpose of the research is to evaluate the trends of forming the accounting and analytical management system in the digital economy. The research methods are comparison, systematisation and summarisation of information. Thus the main components of the accounting organization have been defined, among them: the technique of organizing and conducting accounting; methodological support of accounting and internal control. There is a need for generalization of modern achievements for the construction of the AAMS, the development of the company's development strategy in the light of work peculiarities in the digital economy. Authors identified, that there is a modification of the existing and emergence of modern requirements and tasks for the organization of accounting due to a focus on new users, transformation of motives and requests of all interested in the accounting information participants of international economic relations. Moreover, further improvement of the AAMS organization will enable to increase efficiency and raise productivity of economic activity. \u0000JEL code: M40","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921425","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":"Qualitative Factors of the Materiality","authors":"D. Raziūnienė, Gintarė Verbickaitė","doi":"10.15388/BATP.2019.4","DOIUrl":"https://doi.org/10.15388/BATP.2019.4","url":null,"abstract":"In the audit evidence gathering process, the auditor uses a set of assumptions about audit risk factors and determines the level of material error and misstatement. In practice, questions arise as to how the auditor should avoid making mistakes in shaping its approach to the information that is relevant to users of financial statements. The aim of the study is to reveal the basic regulation of qualitative materiality factors. Tasks of the research are to analyze the regulatory provisions of international auditing standards, to identify issues regarding the assessment of qualitative factors of materiality and its influence on decision making process of the auditors. Methods of literature analysis, systematization, abstracting and grouping analysis are used in the article. The analysis of scientific and professional literature has shown that qualitative parameters of significance are not precisely defined in the regulatory provisions, therefore, the auditors are left with a wide range of qualitative materiality factors. These factors can fundamentally change the auditor's decision-making process choosing relevant audit procedures. The auditor must evaluate the qualitative data and information comprehensively and be able to identify qualitative factors of materiality. \u0000JEL klasifikacija: M42","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49428169","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":"Dividend Policy Trend: A Comprehensive Study on the Listed Industrial Sector of Bangladesh","authors":"M. Islam, Adnan Atm","doi":"10.15388/BATP.2019.2","DOIUrl":"https://doi.org/10.15388/BATP.2019.2","url":null,"abstract":"The financial decision is rotated around the dividend decision. The objective is to identify the dividend pattern and the management’ views of dividend policy for revealing the present scenario of dividend practices in the capital market of Bangladesh. The parametric test, non-parametric test and percentile are used for inferring the result. In the manufacturing sector, the miscellaneous sector provides the highest payout. The DPS, EPS, MPS of the large size firm is better than small and medium size firms. The payout of the older firms is more than the newly listed firms. The highest payouts are in medium leveraged firm, low risk’s firm, medium PE ratio’s firm. The survey results reveal that the both shareholders and companies prefer the cash dividend most because of majority shareholders’ expectation. The most of the companies pay cash dividend with stable payout. The majority companies follow increasing trend in dividend payment but there is no satisfactory research to justify the investors’ preference. The capital market related stakeholders should follow these findings.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921376","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":"Finansinių ataskaitų informacijos kokybės užtikrinimo beieškant: nuo bendrų principų iki neuroapskaitos","authors":"Marina Guptor, Kristina Rudžionienė","doi":"10.15388/BATP.V0I1.11951","DOIUrl":"https://doi.org/10.15388/BATP.V0I1.11951","url":null,"abstract":"[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] \u0000Finansinių ataskaitų teikiamos informacijos kokybės užtikrinimas yra viena pagrindinių finansinės apskaitos užduočių. Finansinių ataskaitų informacijos kokybės reikalavimas nustatytas teisės aktuose, kurie reglamentuoja šių ataskaitų parengimą. Tačiau informacijos kokybės užtikrinimas ataskaitų parengimo metu yra nemenkas iššūkis, nes, pirma, nėra bendro „apskaitos informacijos kokybės“ apibrėžimo, antra, nėra finansinių ataskaitų parengimo metodų ar būdų, kurie užtikrintų pateikiamos informacijos kokybę, trečia, moksliniuose tyrimuose, nagrinėjančiuose finansinių ataskaitų kokybės jų (ataskaitų) parengimo metu užtikrinimo problemą, beveik nekreipiama dėmesio į tokį svarbų veiksnį kaip žmogaus, rengiančio finansines ataskaitas, sprendimų priėmimo procesus, t. y. kiek sprendimus priimantis asmuo laisvas interpretuoti, kur jo laisvės ribos, ar, priimdamas subjektyvius sprendimus apie informacijos kokybę, jis gali pasiekti objektyvią kokybę. Šiuolaikiniuose tyrimuose dažniausiai nagrinėjama, kaip įvertinti jau parengtų finansinių ataskaitų kokybę, tačiau šiandien taip pat nėra bendros nuomonės, koks finansinių ataskaitų kokybės matavimo metodas yra geriausias. Be to, atlikta visai nedaug tyrimų, skirtų finansinių ataskaitų informacijos kokybės užtikrinimo ataskaitų parengimo procese metodų paieškai. Šiuolaikiniai neuromokslo pasiekimai leidžia giliau suprasti sprendimų priėmimo ištakas įvairiose srityse, tarp jų ir finansinėje apskaitoje. \u0000Straipsnio tikslas – išnagrinėti neuromokslo ir finansinės apskaitos ryšį, bendrus sprendimų priėmimo ir apskaitos specialistų sprendimų priėmimo iš neuromokslo perspektyvų aspektus. Taikomi metodai: konceptuali, kritinė, sisteminė mokslinės literatūros analizė, lyginimas ir apibendrinimas. Straipsnyje nagrinėjama finansinių ataskaitų kokybės užtikrinimo, taikant tradicinius kokybės užtikrinimo būdus, problematika. Taip pat aptariama keletas bendrų neuromokslo įžvalgų apie sprendimų priėmimą ir apskaitos specialistų sprendimų priėmimą. Šiai dienai nėra vienos ir universalios finansinių ataskaitų informacijos kokybės užtikrinimo metodikos. Pastaraisiais metais vis dažniau kreipiamas dėmesys į neuromoksle naudojamus metodus sprendimų priėmimui tirti. Tai gali padėti kurti metodus, skirtus finansinių ataskaitų informacijos kokybei gerinti.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66922092","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}