INTERNAL CONTROL OF ENTERPRISE’S UNREAL ECONOMIC OPERATIONS IN NATIONAL ECONOMY
Abstrakt
The problem essence of the unreal economic operations in accounting at enterprises is investigated. The existence danger of the unreal economic operations for the continuous activity of the enterprise is grounded. The practical reasons of the unreal economic operations’ appearance in the enterprise’s activity are revealed. The main groups of the analytical factors of the unreal economic operations’ risk are separated. The methods of the internal control in the part of the analytical factors’ control of the unreal economic operation’s risk are formed. The safety levels of the monitoring system of the unreal economic operations’ risk by the internal control are distinguished. The methods of the internal control are added by the elaboration process of the managerial decisions’ recommendations on the safety of cooperation with the doubtful counter-agents.
Wykaz bibliografii
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Savchenko, R. O. (2014). Internal and Managerial Control: Right to Existence. Investments: Practice and Experience, no. 14, 80-82. [Electronic resource]. Retrieved from http://nbuv.gov.ua/ UJRN/ipd_2014_14_17. [in Ukrainian].
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Wang, T., Yang, J., & Zhang, F. (2018). The effects of organizational controls on innovation modes: An ambidexterity perspective. Journal of Management & Organization, 1-25. DOI:10.1017/jmo.2018.35. [in English].
Zasadny, B. A. (2018). Internal Control of Accounting Risks on Conditions of IFRS Usage. Business-Navigator, vol. 2(2), 128-132. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/bnav_2018_2-2_30. [in Ukrainian].
Zhu, B., Wang, S. (2018). Does Information Technology Capability Affect Internal Control Disclosure? Evidence from China. International Conference on Service Systems and Service Management. DOI: 10.1109/ICSSSM.2018.8465045. [in English].
Chang, Y.-T., Chen, H., Cheng, R. K., Chi, W. (2019). The impact of internal audit attributes on the effectiveness of internal con compliance. Journal of Contemporary Accounting and Economics, 15 (1), 1-19. DOI: 10.1016/j.jcae.2018.11.002. [in English].
Dainovsky, Yu. A. (2016). Internal Control in Activity Management of Enterprises: Essence, Meaning. Journal of Lviv Commercial Academy, Economic Series, vol. 50, 105-109. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/Vlca_ekon_2016_50_21. [in Ukrainian].
Dulina, O. (2017). Internal Control in Public Authority Bodies: Notion Essence and Contents Filling. Theoretic and Applied Problems of State Creation, vol. 21, 60-68. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/tppd_2017_21_8. [in Ukrainian].
Felix, R., Wilford, A. (2019). Does it pay to remediate? An analysis of the internal and external benefits of remediation. Accounting and Business Research, 49 (2), 181-205. [in English].
Gluschenko, Ya. I. (2017). Internal Control of Foreign Economic Agreement: Informational-Organizational and Methodic Aspects. Pre-Black Sea Economic Studios, vol. 16, 64-68. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/bses_2017_16_16. [in Ukrainian].
Guo, J., Huang, P-H., & Zhang, Y. (2019). Do debt covenant violations serve as a risk factor of ineffective internal control? Review of Quantitative Finance and Accounting, 52(1), 231-251. DOI: 10.1007/s11156-018-0708-7. [in English].
Hiltunen, E., Julkunen, S., Kantanen, T. (2019). Managerial autonomy and control at a retail chain store. International Journal of Human Resources Development and Management, 19 (1), 47-61. DOI: 10.1504/IJHRDM.2019.097069. [in English].
Kopchykova, І. (2018). Internal Control in the Management System of Goods Losses. Foreign Trade: Economics, Finance, Law, no. 5, 130–142. DOI: 10.31617/zt.knute.2018(100)09. [in English].
Koryagin, M. V., Plotnichenko, І. B. (2017). Internal Control of Interactive Trade’s Enterprises: Essence and Purpose. Journal of Odessa National University, Series: Economics, vol. 22 (2), 172-177. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/ Vonu_econ_2017_22_2_38. [in Ukrainian].
Melikhova, T. O. Fedorov, І. О. (2018). Internal Control of Production Reserves for Timely Reveal of Threats in Management System of Enterprise’s Financial Safety. Аgrosvit, no. 2, 63-70. [in Ukrainian].
Murashko, O. V. (2016). Internal Control in Professional Training of Managers. UME Scientific Digest, Series: Economics and Management. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/nvumo_2016_1_11. [in Ukrainian].
Razborska, O. O., Choplyak, І. А. (2016). Internal Control as a Research Model of Capital Circulation of Enterprises. Finance, Accounting, Banks, vol. 1, 162-171. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/Fub_2016_1_19. [in Ukrainian].
Savchenko, R. O. (2014). Internal and Managerial Control: Right to Existence. Investments: Practice and Experience, no. 14, 80-82. [Electronic resource]. Retrieved from http://nbuv.gov.ua/ UJRN/ipd_2014_14_17. [in Ukrainian].
Shu, W., Chen, Y., Lin, B., Chen, Y. (2018). Does corporate integrity improve the quality of internal control? China Journal of Accounting Research, 11 (4), 407-427. DOI: 10.1016/j.cjar.2018.09.002. [in English].
Wang, T., Yang, J., & Zhang, F. (2018). The effects of organizational controls on innovation modes: An ambidexterity perspective. Journal of Management & Organization, 1-25. DOI:10.1017/jmo.2018.35. [in English].
Zasadny, B. A. (2018). Internal Control of Accounting Risks on Conditions of IFRS Usage. Business-Navigator, vol. 2(2), 128-132. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/bnav_2018_2-2_30. [in Ukrainian].
Zhu, B., Wang, S. (2018). Does Information Technology Capability Affect Internal Control Disclosure? Evidence from China. International Conference on Service Systems and Service Management. DOI: 10.1109/ICSSSM.2018.8465045. [in English].
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Opublikowane
2019-06-28
Jak cytować
Dutchak, R., Rudenko, O., & Shubenko, Y. (2019). INTERNAL CONTROL OF ENTERPRISE’S UNREAL ECONOMIC OPERATIONS IN NATIONAL ECONOMY. Periodyk Naukowy Akademii Polonijnej, 35(4), 27-34. https://doi.org/10.23856/3503
Dział
Nauki społeczne
