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Journal articles on the topic 'Accounting problems'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Berry, R. H., and Kenneth P. Gee. "Advanced Management Accounting Problems." Journal of the Operational Research Society 38, no. 1 (1987): 95. http://dx.doi.org/10.2307/2582529.

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2

Berry, R. H. "Advanced Management Accounting Problems." Journal of the Operational Research Society 38, no. 1 (1987): 95–96. http://dx.doi.org/10.1057/jors.1987.14.

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3

Appleyard, Tony. "Advanced management accounting problems." British Accounting Review 20, no. 2 (1988): 198–200. http://dx.doi.org/10.1016/0890-8389(88)90051-0.

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4

Melekhina, Tatiana I., Elena I. Sedova, and Vera G. Shiyko. "ACTUAL PROBLEMS OF APPLICATION OF NEW FEDERAL ACCOUNTING STANDARDS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/8, no. 145 (2024): 140–45. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.08.020.

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Currently, new federal accounting standards have been developed that are as close as possible to the IFRS standard, which indicates the development of the accounting system and the formation of accounting (financial) statements in the Russian Federation, however, as the practice of applying new federal accounting standards has shown: FSBU 5/20219 “Reserves,” FSBU 6/2020 “Fixed Aassets,” FSBU 25/2018 “Lease accounting,” FSBU 14/2022 “Intangible assets,” FSBU 28/2023 “Inventory,” FSBU 4/2024 “Accounting (financial) reporting” users (accountants) have serious problems, for example: application of

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5

Kravets, Oleksandr. "Logistics Costs Accounting Methods: Problems and Ways to Solve Them." Oblik i finansi, no. 1(103) (2024): 5–13. http://dx.doi.org/10.33146/2307-9878-2024-1(103)-5-13.

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Today, optimizing logistics costs based on their accounting and analysis is an essential tool for ensuring enterprises' competitiveness. The article aims to reveal the methodical principles of accounting for logistics costs and identify problematic aspects and directions for improving this process in Ukrainian enterprises. It was determined that Ukrainian researchers offer quite a lot of classification features for the grouping of logistics costs. Instead, in foreign literature, logistics costs are divided into types based on the processes that are the objects of management. In Ukraine, there

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6

Rozhkova, N. K., and U. Yu Blinova. "Conceptual problems of financial accounting in a digital economy." UPRAVLENIE / MANAGEMENT (Russia) 10, no. 4 (2023): 78–83. http://dx.doi.org/10.26425/2309-3633-2022-10-4-78-83.

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The article shows modern problems of financial accounting associated with formation of conceptual accounting provisions in the context of digitalisation of society and economy. An open system of financial accounting, consisting of interrelated and interdependent elements, functions in the new economic conditions. The accounting concept created by regulatory legal acts does not meet the requirements of practice and does not meet current users’ needs. There are prerequisites for changing the entire accounting system due to modern technologies (blockchain, artificial intelligence), which can comp

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KHOMYN, Petro. "Functional transformations and conceptual-terminological problems of accounting policy." Fìnansi Ukraïni 2020, no. 9 (2020): 110–26. http://dx.doi.org/10.33763/finukr2020.09.110.

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It is noted that at present, instead of deepening scientific research in terms of turning accounting offices into accounting and analytical centers and training students in accordance with modern requirements for the formation of analytical information for managers, the key problem of the theory and practice of accounting has become the erroneous focus of attention of domestic authors on foreign language terms. and “justifying” the need to replace its dubious value name with ephemeral ones. Using the methods of historical analysis, structural and logical understanding of scientific literature

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RATYNSKYI, Vadym. "Information technologies in accounting. prospects and problems." Economics. Finances. Law, no. 4/1 (April 29, 2021): 17–20. http://dx.doi.org/10.37634/efp.2021.4(1).3.

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The issues of application of new information technologies in accounting are considered. Peculiarities of automated accounting in the conditions of domestic reality are singled out, methodical principles of informatization of administrative activity are shown. The classification of software products used for automation of accounting is made, the rating of the most widespread programs for informatization of administrative activity in our country is resulted. The main advantages and disadvantages of using information technology in the organization of accounting are shown. Problems of automation o

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Kutuzov, Mikhail, and Yana Kotsiuba. "Accounting Outsourcing in Ukraine: Use, Problems and Prospects." Economic journal of Lesia Ukrainka Eastern European National University 1, no. 1 (2015): 83–87. http://dx.doi.org/10.29038/2411-4014-2015-01-83-87.

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MATKIVSKA, Tetiana, and Oksana POPOVYCH. "Problems and ways to improve accounting for cash transactions." Economics. Finances. Law, no. 7 (July 30, 2020): 40–43. http://dx.doi.org/10.37634/efp.2020.7.9.

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Money belongs to the category that has always been quite relevant in economic thought. Cash is considered the most liquid assets of the enterprise. Without their continuous cyclical movement, no business entity can function. In the current market conditions, most companies lack cash assets, so it is important to have the ability to rationally distribute and use them. To do this, it is necessary to properly organize the accounting of funds, constantly improve it, as well as be able to identify and solve problems that may arise when accounting for cash transactions. The purpose of the paper is t

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11

Marshall, P. Douglas. "Solving Accounting Problems: Differences Between Accounting Experts and Novices." Journal of Education for Business 77, no. 6 (2002): 325–28. http://dx.doi.org/10.1080/08832320209599683.

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12

Chernetskaya, G. "Problems of business reputation Accounting." Information and Innovations 14, no. 3-4 (2019): 47–51. http://dx.doi.org/10.31432/1994-2443-2019-14-3-4-47-51.

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13

Atanassova, Anita. "Accounting problems in e-commerce." Ekonomiczne Problemy Usług 131 (2018): 19–30. http://dx.doi.org/10.18276/epu.2018.131/1-02.

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14

Myddelton, D. R. "The Problems of Accounting Standards." Economic Affairs 32, no. 3 (2012): 44–49. http://dx.doi.org/10.1111/j.1468-0270.2012.02173.x.

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15

Riabchenko, Anastasiya V., Ehduard A. Osadchij, and Elena V. Gugnina. "MODERN ACCOUNTING CONCEPTS: IMPLEMENTATION PROBLEMS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/2, no. 157 (2025): 88–96. https://doi.org/10.36871/ek.up.p.r.2025.04.02.010.

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Modern accounting concepts play a key role in adapting the financial processes of enterprises to the requirements of the digital economy and globalization. The article discusses the main concepts, such as cost management, integrated accounting and fair value accounting, as well as the problems arising from their implementation in practical accounting. The study covers technical, legal and organizational problems of implementing these concepts, as well as the impact of digitalization and automation of processes on improving accounting efficiency. Suggestions are made to improve the implementati

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Bhatia, D. P. "Valuation Problems in National Accounting." Indian Economic Journal 43, no. 4 (1996): 73–86. https://doi.org/10.1177/0019466219960405.

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Uçar, Mustafa, Cevdet Kızıl, and Oğuzhan Oğuz. "Problems of Accounting Professionals Residing in Istanbul and the Suggested Solutions." EMAJ: Emerging Markets Journal 8, no. 1 (2018): 18–27. http://dx.doi.org/10.5195/emaj.2018.150.

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Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for accountants in Turkey as of 2018. There were two main objectives of this study. The first one was to identify the problems faced by accounting professionals living in Istanbul, Turkey and the second one was to come up with solutions for these problems. The eesearch took advantage of questionnaire methodology. According to research findings, ac

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18

Prymon, Krzysztof. "ACCOUNTING PROBLEMS OF AGRICULTURAL PRODUCER GROUPS." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 471 (2017): 346–54. http://dx.doi.org/10.15611/pn.2017.471.32.

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19

AKSENTEV, ANDREY A. "PROBLEMS OF THE RUSSIAN INSTITUTIONAL ENVIRONMENT OF THE ACCOUNTING SYSTEM." Economic Problems and Legal Practice 20, no. 5 (2024): 223–36. https://doi.org/10.33693/2541-8025-2024-20-5-223-236.

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The paper aims to show the limited functional relations in the institutional environment of the accounting system in Russia. The relevance of the designated problem is due to the fact that the accounting profession is currently in ideological decline. Some foreign researchers with authority in the field of accounting theory and history have been writing about this since the 1970s. However, the voice of «regulatory intermediaries» (large audit companies, professional accounting organisations) was louder than the words of eminent scholars. In this regard, this paper emphasises the problems alrea

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20

Pavlo, Hlasov. "Analysis of problems of accounting reliability provision in clusters." Technology audit and production reserves 3, no. 4 (47) (2019): 58–60. https://doi.org/10.15587/2312-8372.2019.170342.

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<em>The object of research is theoretical and practical aspects of the formation of management reporting and the problematic issues of preventing accounting distortions in clusters. The question of assessing the quality of accounting information in particular, the nature and place of accounting information in cluster management, accounting in the management information system of enterprises participating in the cluster, accounting and reporting tools are not sufficiently developed. The order of formation of accounting information and the preparation of management accounting reports in clusters

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21

Tikhonova, Irina. "Problems of Electronic Workflow Application in Accounting." Bulletin of Baikal State University 29, no. 1 (2019): 132–37. http://dx.doi.org/10.17150/2500-2759.2019.29(1).132-137.

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Switch to accounting in electronic form is becoming more and more widespread. The article addresses the following issues: prospects of relations between accountant and computer equipment under the influence of information systems development; threats of unauthorized access and misuse of information in an electronic document by legally working employees of the organization; the changes in the methodological approach associated with the formation of the legal framework governing electronic document flow and its practical results are analyzed. The main conclusions are as follows: the use of infor

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22

Jiang, Xiaoyu. "Problems and countermeasures of financial accounting transforming to management accounting." IOP Conference Series: Earth and Environmental Science 692, no. 3 (2021): 032115. http://dx.doi.org/10.1088/1755-1315/692/3/032115.

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23

Druzhilovskaya, T. Y. "Financial Instruments accounting: innovations, problems, solutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 25, 2022): 14–22. http://dx.doi.org/10.33920/med-17-2207-02.

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Recently, the importance of such objects as financial instruments has increased in the activities of Russian organizations of various forms of ownership and various industries (including healthcare). This necessitates a realistic accounting of these objects. In turn, for the implementation of realistic accounting, carefully developed rules are required, which are laid down in regulatory documents on accounting. In the system of international financial reporting standards (IFRS) there are a number of standards containing regulations for the accounting of financial instruments. Despite the fact

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24

Kotova, X. Yu, and N. N. Shakirova. "Capital accounting and liabilities problems in the context of economic processes reforming and international financial reporting standards introducing." Vestnik Universiteta, no. 1 (March 2, 2022): 130–37. http://dx.doi.org/10.26425/1816-4277-2022-1-130-137.

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Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development, reflecting the economic processes globalisation and digitalisation, the emergence of new accounting objects and increasing requirements for the reporting quality. The essence of newly emerging accounting categories was analysed in the article, the definitions of “liabilities” in the International Financial Reporting Standards and domestic prac

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25

Limanskaya, Tatiana Alekseevna, and Ilya Yurievich Yagnenkov. "Actual problems of accounting for lawsuits." Актуальные проблемы экономики и управления, no. 1 (2022): 253–59. http://dx.doi.org/10.52899/978-5-88303-644-5_253.

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26

Zinkevych, Oksana, and Mariia Dermanska. "ACCOUNTING PROBLEMS OF INVESTMENT REAL ESTATE." Bulletin National University of Water and Environmental Engineering 4, no. 104 (2023): 131–38. http://dx.doi.org/10.31713/ve4202312.

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The article summarizes the vision of the accounting problems of investment real estate by domestic scientists. The analysis of theoretical and practical accounting problems of investment real estate objects. Methodological problems of recognition, classification, assessment and accounting of investment real estate objects are considered. It has been proven that the reliability of accounting information regarding investment real estate first of all requires the definition of clear criteria for distinguishing objects of operational and investment real estate.

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27

Druzhilovskaya, T. Y. "Inventory accounting: innovations, problems and prospects." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 24, 2024): 5–12. http://dx.doi.org/10.33920/med-17-2408-01.

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Not long ago, the new federal standard FSBU 5/2019 “Reserves” was introduced. The article identifies and analyzes the innovations of this standard in relation to inventory accounting. The new regulations of FSBU 5/2019 “Inventories” are compared with the rules of the predecessor PBU 5/01 “Accounting for inventories”. A comparison is also made of the new rules for accounting for inventories in FSBU 5/2019 “Inventories” with the regulations of IAS 2 “Inventories”. The significance of the innovations of FSBU 5/2019 “Inventories” for healthcare organizations is substantiated. Both the advantages a

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28

Drazen, Allan. "Problems of government accounting: A comment." Carnegie-Rochester Conference Series on Public Policy 37 (December 1992): 85–92. http://dx.doi.org/10.1016/0167-2231(92)90002-z.

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29

Druzhilovskaya, T. Y. "Problems of accounting of payroll calculations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 18, 2023): 27–34. http://dx.doi.org/10.33920/med-17-2305-03.

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In the Programs for the Development of Federal Accounting Standards adopted in recent years, there is no standard devoted to the issues of accounting for payroll calculations. At the same time, there are numerous situations in which the answer to a number of accounting questions of such calculations is not unambiguous. The article analyzes such problematic situations. It substantiates the presence of debatable questions about in which cases the costs of payment should be included in the cost of assets created in the organization, and in which cases such costs should be attributed to the expens

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Лабынцев, Н. Т., and Н. А. Нестеренко. "Current problems of accounting and training." Учет и статистика, no. 2 (July 19, 2023): 96–106. http://dx.doi.org/10.54220/1994-0874.2023.79.65.009.

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Введение. В статье обобщен материал, представленный авторами на обсуждение в ходе научно-практических конференций и круглых столов с ведущими представителями финансово-бухгалтерских служб, органов законодательной власти Ростовской области, представителями высшей школы. Материалы и методы. Необходимость проведения в организациях своевременного аудита финансовой отчетности с целью установления соответствия показателей бухгалтерской (финансовой) отчетности регистрам бухгалтерского учета является неотъемлемой частью эффективного функционирования организации. Результаты исследования. Отмечена роль

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Yusupova, Malika. "Problems and solutions in rent accounting." E3S Web of Conferences 402 (2023): 08047. http://dx.doi.org/10.1051/e3sconf/202340208047.

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The Republic of Uzbekistan is transitioning to international financial reporting standards, which will significantly improve the transparency of financial reporting. At the same time, the international standards themselves are being updated in connection with the changes taking place in the international economy. The article deals with the problems of accounting for renting in accordance with international standards.

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32

Srivastava, R. K. "Convergence of accounting problems and progress." Journal of Management Research and Analysis 10, no. 4 (2023): 238–42. http://dx.doi.org/10.18231/j.jmra.2023.040.

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Today’s economies depend on cross-border transactions and free international flow of capital. These capital allocation decisions require assessment of company’s value. Financial reports are integral and fundamental to such a valuation exercise. However, because of different legal political and economic systems, measurement, analysis, and reporting of many business and financial transactions is country specific. Differences in accounting rules and principles add cost, complexity, and risk for both the companies preparing financial statements and the investors making economic decisions. Such dif

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Онищенко, Вікторія, Тетяна Загорельська, and Катерина Маслюк. "CHARACTERISTICS OF THE ACCOUNTING SYSTEM AT COMPANIES." Mechanism of an economic regulation, no. 4(102) (December 26, 2023): 35–40. http://dx.doi.org/10.32782/mer.2023.102.06.

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The article describes the main features of the contemporary accounting system and evaluates the impact of its development factors at the company level from the perspective of practicing accountants. In particular, the authors examine the influence of information technologies on the organization of accounting; the tendency to separate tax and financial accounting; overloading of the accounting regulatory framework, changes in accounting related to integration processes in Ukraine. In addition, the study defines the problems of contemporary accounting, including: the complexity of the regulatory

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34

Hidayatullah, Muhammad Syarif. "STUDI AL-QURAN DAN HADITS TENTANG EKSISTENSI DAN KONSTRUKSI AKUNTANSI SYARIAH." Bilancia: Jurnal Studi Ilmu Syariah dan Hukum 14, no. 2 (2020): 209–26. http://dx.doi.org/10.24239/blc.v14i2.543.

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The basic concept of accounting is recording and in development is divided into various financial recording systems in different categories. Islam with comprehensive Shari'a not only regulates vertical problems, namely the relationship between humans and God in matters of ubudiyah, but also regulates the horizontal problems of human relations with humans in matters of muamalah and that is where there is accounting activity, the presence of the term sharia accounting shows the existence of Islamic values absorbed in the activity. In principle, the existence of Islamic accounting is contained in

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35

Kholbekov, Rasul Olimovich. "Methodological problems of accounting of fixed assets." «Muhandislik va Iqtisodiyot» jurnali 3, no. 4 (2025): 8–15. https://doi.org/10.5281/zenodo.15355087.

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Accounting practices started to integrate as foreign investments was introduced inthe practice of Uzbekistan. Current accounting system included new conditions and principles.Moreover, new methods of accounting procedures, accounting records of transactions, and typesof statements were also introduced. Accounting has presently advanced to effectively take partnot as it were within the operations of economic entities but too within the checking, enlistment,examination, and collection of data on activities happening inside companies. After introducingnew terminologies for accounting, and impleme

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36

Yasyshena, Valentyna. "Problems of accounting and reporting of intangible assets through accounting methods." Herald of Ternopil National Economic University, no. 1(95) (March 5, 2020): 171–86. http://dx.doi.org/10.35774/visnyk2020.01.171.

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Introduction. Constant changes in the economy require the development of a system of accounting, which requires constant improvement of its methodology. Nowadays, the companies’ value growth is due to the increase in the share of intangible assets. Therefore, it is relevant to conduct research that will highlight the problems of accounting and reporting of such assets of the enterprise through the accounting methods and outline ways to solve them. Objective. The paper aims at studying the methods of accounting, disclosure of their nature, determining the impact on accounting and the formation

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37

Wang, Yijing. "Accounting Internal Control Problems and Optimization Measures Based on Accounting Informatization." International Business & Economics Studies 6, no. 5 (2024): p43. http://dx.doi.org/10.22158/ibes.v6n5p43.

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Accounting information is objective data that effectively and quickly reflects the business situation of an enterprise. It can provide reliable data support for investors to make investment decisions and is also the cornerstone of the establishment of a high-standard capital market in China. This article summarizes accounting informatization, analyzes the characteristics of accounting informatization, and then analyzes the problems faced by accounting internal control under accounting informatization and puts forward relevant optimization suggestions, providing a certain reference for the cons

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38

Druzhilovskaya, T. Yu, and E. S. Druzhilovskaya. "Dynamics of Higher Education for Accountants in Russia: Achievements, Problems and Prospects." Vysshee Obrazovanie v Rossii = Higher Education in Russia 32, no. 6 (2023): 139–66. http://dx.doi.org/10.31992/0869-3617-2023-32-6-139-166.

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Intensive changes in business under the influence of the scientific and technological revolution cause significant changes in the requirements for the accounting profession and challenge society to look for new approaches to university accounting education. This study examines problematic and unresolved issues of Russian higher accounting education. Authors explore the history of reform over the past 30 years and the current state to find the best future directions for the development of accounting education in Russia. The research purpose is to identify causal relationships that affect the dy

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Миславская, Н., and N. Mislavskaya. "Social Accounting Control." Auditor 5, no. 2 (2019): 28–32. http://dx.doi.org/10.12737/article_5c6cfece4e0f57.90216256.

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Th e article is devoted to the problems of social control in accounting. Based on the ethical principles of scientifi c activity, the current state of the national accounting system is analyzed, problems associated with the fundamental possibility of conducting basic research in accounting are identifi ed.

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KOZMENKOVA, Svetlana V., and Rolan A. ALBOROV. "Historical aspects and the current problems of accounting for fixed assets depreciation." International Accounting 26, no. 9 (2023): 975–94. http://dx.doi.org/10.24891/ia.26.9.975.

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Subject. This article conducts historical research to substantiate the organizational and methodological aspects of accounting for the creation and use of depreciation funds in the form of a depreciation reserve. Objectives. The article aims to analyze the procedure for the formation of the depreciation fund as the main source of financing the receipt and creation of fixed assets, as well as the depreciation of fixed assets in the Soviet period, and identify the problems of financing investments in non-current assets in the modern accounting system. Methods. For the study, we used analysis, sy

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Levin, V. S., and E. V. Satalkina. "Accounting for Foreign Direct Investment: A Professional Accountant’s Judgment." Accounting. Analysis. Auditing 9, no. 1 (2022): 31–41. http://dx.doi.org/10.26794/2408-9303-2022-9-1-31-41.

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The paper is devoted to the research of foreign direct investment accounting in the capital of Russian companies, identifies the similarities and differences in approaches to identifying direct investments in accordance with international and domestic legal norms, detects the problems of inward foreign direct investment accounting and in statistical reports. The subject of the study is the problems of theory and practice of foreign direct investment accounting. The research is based on general scientific principles and research methods: systematization, induction and deduction, synthesis and a

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VAKHRUSHINA, Mariya A. "Problems and prospects for the development of Russian management accounting – Ten years later." International Accounting 27, no. 8 (2024): 861–77. http://dx.doi.org/10.24891/ia.27.8.861.

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Subject. This article discusses the issues related to the theory, methodology and practice of Russian management accounting. Objectives. The article aims to critically comprehend the results achieved by Russian science and practice in the field of management accounting over the past ten years, and identify new problems that hinder the development of management accounting in Russian organizations, as well as determine the prospects for its development. Methods. For the study, I used a systems approach, comparison, systematization, data generalization, historical analysis, as well as the methods

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43

Mazhitova, Elena M., and Marem M. Minkailova. "PROBLEMS OF ACCOUNTING DEVELOPMENT IN MODERN CONDITIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/6, no. 158 (2025): 168–74. https://doi.org/10.36871/ek.up.p.r.2025.05.06.021.

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The article is devoted to the study of actual problems of accounting development in modern conditions of dynamically changing economic environment. The purpose of the study is to identify the main challenges and prospects for the development of the accounting system due to digitalization, globalization and stricter requirements for the quality of financial information. The research analyzes current trends in accounting development, identifies key problems related to the adaptation of the accounting system to new realities, and suggests ways to solve them. The result of the research was the sys

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Knežević, Snežana, Stefan Milojević, and Malči Grivec. "ACCOUNTANTS AND ETHICAL ISSUES: TRENDS AND PROBLEMS." Revizor 26, no. 102-103 (2023): 9–24. http://dx.doi.org/10.56362/rev23102009k.

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In the knowledge-based economy, accounting information is increasingly important. Decisions made by users of accounting information are generated by the accounting information system. This paper provides an overview of the literature dealing with attitudes and value judgments on the importance of ethical issues for the accounting profession. The ethical dimension of this process is observed triply: from the point of view of the accounting profession, from the point of view of the ethical tone at the top of the organization itself, and from the point of view of the academic community.

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45

Tuleуeva, G., and S. Baimedetov. "PROBLEMS OF INTEGRATION OF MANAGEMENT AND ACCOUNTING SYSTEMS." SCIENTIFIC-DISCUSSION, no. 76 (May 4, 2023): 20–23. https://doi.org/10.5281/zenodo.7895974.

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This article discusses the integration of all types of accounting in a single integrated accounting system and reflection in the relevant reporting forms. The advantages of integration of accounting systems are considered. The variants of integration of management and accounting are shown, depending on the method of reflecting business transactions in the integrated accounting system.

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Gileva, D. V. "Digitalisation in accounting." Vestnik Universiteta, no. 2 (April 2, 2022): 108–13. http://dx.doi.org/10.26425/1816-4277-2022-2-108-113.

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The aim of the article is to identify the problems encountered in the digitalisation process in accounting, consider ways of implementing digital transformation, and proposals to improve the enterprise’s accounting apparatus quality and efficiency. In accordance with this aim, the following research objectives have been defined: to justify the need to introduce digitalisation in the accounting field, determine key digital technologies, identify the transformation problems and advantages. In the course of the study, ways to solve urgent problems have been proposed, such as planning for digital

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HORDIEIEVA-HERASYMOVA, Liudmyla. "Accounting in the budgetary sector: problems of today." Economics. Finances. Law, no. 11/3 (November 21, 2019): 6–8. http://dx.doi.org/10.37634/efp.2019.11(3).1.

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Introduction. Currently, integration processes in the European and world community are underway in Ukraine. In this regard, the alignment of national accounting and financial reporting methodology in the public sector to international standards is a prerequisite for the implementation of Euro-integration processes. It is promotes effective analytical activities, enhances transparency of budgetary use, targeted use of borrowed funds. The purpose of paper is a study of theoretical and practical provisions of the organization of accounting in the budgetary sector, implementation of its reform and

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Устинова and Yana Ustinova. "Accountant professional judgment as an instrument of accounting decision selection." Auditor 1, no. 1 (2015): 61–70. http://dx.doi.org/10.12737/12791.

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This article bases necessity and expediency of use the accountant professional judgment as an instrument of reduction entropy of accounting system and decision of accounting problems in the framework of “true and fair view” concept. By this marks the base types of uncertainties, which demand making professional judgment, determines the information sources and stages of its forming, means the difficulties of its practice use.

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Butkevych, Oksana. "Problems of accounting and audit of capital investments." Problems of Innovation and Investment Development, no. 29 (December 27, 2022): 62. http://dx.doi.org/10.33813/2224-1213.29.2022.7.

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The purpose of the article is to research and identify problematic organizational and methodological aspects of accounting and auditing of capital investments. Research methodology is based on the use of methods of analysis and synthesis, the method of observation, methods of induction and deduction, methods of comparison and analogy, graphical, logical and tabular methods. The methodological basis of the study was the methods of analysis, synthesis and observation, which provided an opportunity to actualize the main problems of the accounting of capital investments today. Techniques of deduct

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Lin, Li. "The Sustainability of Accounting Practices: Institutional Problems in Current Chinese Environmental Accounting." International Journal of Interdisciplinary Organizational Studies 10, no. 4 (2015): 17–31. http://dx.doi.org/10.18848/2324-7649/cgp/v10i04/53408.

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