Кафедра обліку і оподаткування

Постійне посилання на фонд

https://dspace.pdau.edu.ua/handle/123456789/5137

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Перегляд Кафедра обліку і оподаткування за Ключові слова "accountability"

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  • Ескіз недоступний
    Публікація
    Forensic Economic Examination as a Tool for Ensuring Sustainable Development of Socio-Economic System
    (2025) Mokiienko, T. V.; Мокієнко, Тетяна Володимирівна; Petrenko, T.
    The article highlights the role of forensic economic examination as a crucial instrument for ensuring the economic security and sustainable development of socio-economic systems. The study emphasizes that by leveraging specialized knowledge in accounting, financial analysis, and economic-legal research, forensic examination effectively guarantees financial transparency and accountability. The paper outlines the significance of expert evaluation in both the public administration sector—by countering budget fraud, tax evasion, and corruption risks—and the business environment, where it protects commercial interests and fosters fair competition. Furthermore, the author identifies key prospects for the development of forensic economic examination in Ukraine, linking them to digitalization, the implementation of international standards, and enhanced expert training to reinforce the nation's overall institutional resilience.
  • Ескіз
    Публікація
    La política social en la organización: problemas y tendencias
    (2024) Lopushniak, H.; Verkhovod, I.; Lipskyi, R. V.; Gorokhovska, O.; Kliuienko, E.; Ліпський, Роман Вікторович
    The purpose of the study is to develop guidelines for the implementation of social policy in Ukrainian organizations based on current trends. The article uses research methods that allowed to achieve this goal. The article allocates 4 types of social policies in organizations: environmental, ethical, philanthropic and economic. It is determined that the social policy of an organization should be based on 5 main areas: business ethics; transparency; employee relations; human rights; public investment. The problematic issues in the implementation and realization of social policy are investigated: lack of a clear framework for implementing and measuring initiatives; lack of transparency and accountability; difficulties in balancing short-term economic considerations with the need to implement sustainable, long-term social policy initiatives. The author presents 6 recent trends in the field of social policy in the organization: virtual volunteering for Interacción y employees; support for small businesses; greening; equality, integration and diversity; localization of the business model. The study concludes that in order to implement an effective social policy, it is important for organizations to cooperate and develop clear guidelines and rules for social responsibility initiatives