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The Role of Accounting and Reporting in the System of Management of Economic Security of Enterprise in Crisis Conditions
Melnychuk I. V., Frytskyi V. I., Dubchak O. I.

Melnychuk, Inna V., Frytskyi, Volodymyr I., and Dubchak, Olena I. (2024) “The Role of Accounting and Reporting in the System of Management of Economic Security of Enterprise in Crisis Conditions.” Business Inform 5:236–243.
https://doi.org/10.32983/2222-4459-2024-5-236-243

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 1

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UDC 657

Abstract:
The role of accounting and reporting in the enterprise management system is extremely relevant in the context of martial law and special rules for accounting and disclosure in Ukraine. The accounting and reporting system has changed with the adoption of a number of regulations to regulate accounting, accounting recovery procedures, preparation and submission of financial statements for the period of martial law or state of war, as well as special requirements for accounting and reporting after the termination or abolition of martial law. The aim of the article is to study the existing problems and substantiate the prospects for the development of accounting and reporting as the main tool of the system for managing the economic security of enterprise in crisis conditions. Researching, systematizing and summarizing the scientific works of many scientists, practical approaches to the organization of accounting have been identified, including the methods of reporting under martial law in order to ensure the economic security of Ukrainian enterprises. As result of the study, scientific-theoretical and methodological approaches to the development of accounting and reporting in crisis conditions have been substantiated, namely, new directions for improving accounting methods and principles that determine the paradigm of the economic security management system under martial law, as well as taking into account current global trends in the prospects and development of accounting, based on the application of provisions of international standards that have an impact on the development of a unified accounting and information system. Proposals are made on the procedure for reflecting information in the accounting and reporting of financial indicators under the influence of emergency events related to the imposition of martial law in Ukraine, the methodology is substantiated and the procedure for disclosure of the main financial indicators in the reporting is proposed, taking into account the principles of continuity and consistency in accordance with the requirements of NAS and IFRS.

Keywords: accounting and reporting system, accountance, financial reporting, principles of accountance and financial reporting, development and prospects of accounting and reporting.

Fig.: 3. Tabl.: 1. Bibl.: 10.

Melnychuk Inna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Frytskyi Volodymyr I. – Postgraduate Student, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Dubchak Olena I. – Student, Faculty of Finance and Accounting, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

List of references in article

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Hurenko, T. O. “Vzaiemozviazok teorii bukhhalterskoho obliku z teoriiamy inshykh haluzei ekonomichnoi nauky“ [Relationship of Accounting Theory with Theories of Other Fields of Economic Science]. Ekonomika ta suspilstvo, no. 40 (2022). DOI: https://doi.org/10.32782/2524-0072/2022-40-34
Zadorozhnyi, Z.-M. V. Vnutrishnyohospodarskyi oblik u budivnytstvi [Internal Accounting in Construction]. Ternopil: Ekonomichna dumka, 2006.
“Kontseptualna osnova finansovoi zvitnosti vid 01.09.2010 r.“ [Conceptual Basis of Financial Reporting from September 1, 2010.]. https://mof.gov.ua/storage/files/Hide/Клнцептуальна%20основа_ukr(3).pdf
Koriahin, M. V., and Kutsyk, P. O. Problemy ta perspektyvy rozvytku bukhhalterskoi zvitnosti [Problems and Prospects of the Development of Accounting Reporting]. Kyiv: Interservis, 2016.
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[Legal Act of Ukraine] (2004). https://zakon.rada.gov.ua/laws/show/z0035-05#Text
“Oblik ta finansova zvitnist pidpryiemstv pid chas viiny: Zvit KPMG“ [Accounting and Financial Reporting of Enterprises During the War: The KPMG Report]. https://kpmg.com/ua/uk/home/media/press-releases/2022/05/oblik-ta-finansova-zvitnist-pidpryyemstv-pid-chas-viyny.html
Panasiuk, V. M., Melnychuk, I. V., and Dorosh, V. M. “Sutnist teorii bukhhalterskoho obliku: istorychnyi aspekt i suchasnyi stan rozvytku“ [The Essence of Accounting Theory: Historical Aspect and Current State of Development]. In Science and education as the basis for the modernization of the world order: Economics, Management and Marketing, Tourism: monographic series «European Science», book 25, part 2, 60-80. 2023.
Pushkar, M. S. Kreatyvnyi oblik (stvorennia informatsii dlia menedzheriv) [Creative Accounting (Creating Information for Managers)]. Ternopil: Kart-blansh, 2006.

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