Institutional factors of accounting and analytical support of economic security management of enterprises
The aggravation of the crisis phenomena in the national economy and its further recovery are related to the management of the mechanisms to strengthen economic security, which should be based on the improved methodology of accounting and analytical support as the main source of the relevant and reli...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2020-12-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/223511 |
| _version_ | 1831652367826681856 |
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| author | O.M. Petruk S.I. Vasylishyn |
| author_facet | O.M. Petruk S.I. Vasylishyn |
| author_sort | O.M. Petruk |
| collection | DOAJ |
| description | The aggravation of the crisis phenomena in the national economy and its further recovery are related to the management of the mechanisms to strengthen economic security, which should be based on the improved methodology of accounting and analytical support as the main source of the relevant and reliable information as to the risks of the business environment. The purpose of the research is to establish the institutional factors of accounting and analytical support of economic security management and justify their possible impact.
The authors’ definition of economic security has been given and its place in the system of accounting and analytical support has been characterized. The spheres of the institutional influence on accounting and analytical support of economic security management and their manifestations have been determined. It has been assumed that the most fundamental factor that forms the foundation of economic security management on the basis of accounting and analytical support is the effectiveness and vector orientation of the system of strategic management of the enterprise, as the result of which the multidimensionality of accounting and analytical support in the process of strategic management has been characterized. Possible groups of factors that form economic security and the system of its accounting and analytical support have been considered.
It has been established that accounting as a source to achieve trust, understanding and manageability of the economic environment and information support of the management processes embodies the features of an independent institution of socio-economic development. The decomposition of the institutional factor influence of accounting and analytical support of economic security management at the macro, meso and micro levels has been substantiated, which allows predicting the vector of changes and form a theoretical foundation for the development of the theory, methodology and organization of accounting and analytical support during the development of the measures to strengthen economic security of the enterprises. |
| first_indexed | 2024-12-19T15:45:03Z |
| format | Article |
| id | doaj.art-1e6d32a4916c478693c479f596fcbe10 |
| institution | Directory Open Access Journal |
| issn | 1994-1749 2708-4957 |
| language | English |
| last_indexed | 2024-12-19T15:45:03Z |
| publishDate | 2020-12-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj.art-1e6d32a4916c478693c479f596fcbe102022-12-21T20:15:21ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17492708-49572020-12-01347475510.26642/pbo-2020-3(47)-47-55Institutional factors of accounting and analytical support of economic security management of enterprisesO.M. Petrukhttps://orcid.org/0000-0002-5351-5679S.I. Vasylishynhttps://orcid.org/0000-0001-5023-9878The aggravation of the crisis phenomena in the national economy and its further recovery are related to the management of the mechanisms to strengthen economic security, which should be based on the improved methodology of accounting and analytical support as the main source of the relevant and reliable information as to the risks of the business environment. The purpose of the research is to establish the institutional factors of accounting and analytical support of economic security management and justify their possible impact. The authors’ definition of economic security has been given and its place in the system of accounting and analytical support has been characterized. The spheres of the institutional influence on accounting and analytical support of economic security management and their manifestations have been determined. It has been assumed that the most fundamental factor that forms the foundation of economic security management on the basis of accounting and analytical support is the effectiveness and vector orientation of the system of strategic management of the enterprise, as the result of which the multidimensionality of accounting and analytical support in the process of strategic management has been characterized. Possible groups of factors that form economic security and the system of its accounting and analytical support have been considered. It has been established that accounting as a source to achieve trust, understanding and manageability of the economic environment and information support of the management processes embodies the features of an independent institution of socio-economic development. The decomposition of the institutional factor influence of accounting and analytical support of economic security management at the macro, meso and micro levels has been substantiated, which allows predicting the vector of changes and form a theoretical foundation for the development of the theory, methodology and organization of accounting and analytical support during the development of the measures to strengthen economic security of the enterprises.http://pbo.ztu.edu.ua/article/view/223511institutionalisminstitute of accountingeconomic securityfactor influenceaccounting and analytical support |
| spellingShingle | O.M. Petruk S.I. Vasylishyn Institutional factors of accounting and analytical support of economic security management of enterprises Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу institutionalism institute of accounting economic security factor influence accounting and analytical support |
| title | Institutional factors of accounting and analytical support of economic security management of enterprises |
| title_full | Institutional factors of accounting and analytical support of economic security management of enterprises |
| title_fullStr | Institutional factors of accounting and analytical support of economic security management of enterprises |
| title_full_unstemmed | Institutional factors of accounting and analytical support of economic security management of enterprises |
| title_short | Institutional factors of accounting and analytical support of economic security management of enterprises |
| title_sort | institutional factors of accounting and analytical support of economic security management of enterprises |
| topic | institutionalism institute of accounting economic security factor influence accounting and analytical support |
| url | http://pbo.ztu.edu.ua/article/view/223511 |
| work_keys_str_mv | AT ompetruk institutionalfactorsofaccountingandanalyticalsupportofeconomicsecuritymanagementofenterprises AT sivasylishyn institutionalfactorsofaccountingandanalyticalsupportofeconomicsecuritymanagementofenterprises |