Accounting Support For Ukrainian Budget Process’ Transparency Within Martial Law
| dc.contributor.author | Lovinska, Liudmyla | |
| dc.contributor.author | Ловінська, Людмила Геннадіївна | |
| dc.contributor.author | Ловинская, Людмила Геннадиевна | |
| dc.contributor.author | Parasii-Verhunenko, Iryna | |
| dc.contributor.author | Парасій-Вергуненко, Ірина Михайлівна | |
| dc.contributor.author | Парасий-Вергуненко, Ирина Михайловна | |
| dc.contributor.author | Korytnyk, Liliia | |
| dc.contributor.author | Коритник, Лілія Петрівна | |
| dc.date.accessioned | 2023-01-20T08:46:54Z | |
| dc.date.available | 2023-01-20T08:46:54Z | |
| dc.date.issued | 2022-06 | |
| dc.description.abstract | Introduction: The importance of reliability and relevance of information and the source of its formation is strengthening and actualising within the implementation of the principles of openness, transparency and accessibility of the budget process declared by Ukraine. The receipt of foreign state resources for Ukraine aimed at combating the aggressor’s actions increases the attention of international institutions to the issues of openness and transparency of Ukrainian budget funds’ allocation and spending. However, the international concept of accounting support for the processes of openness and transparency of information on public finance was not implemented in the regulatory and accounting system of the domestic budget process in the context of the implementation of the national public sector accounting standards in accordance with IPSAS. Aim:The purpose of the article is to substantiate the fundamental importance of accounting and analytical information produced by the management accounting system of public sector entities to ensure the reliability and objectivity of transparency indicators of the budget process and make suggestions for its improvement. Method:The theoretical and methodological basis of the study is general scientific and special methods of cognition, which are based on a dialectical and systematic study of economic phenomena and processes Findings: The results obtained within the study lead to the conclusion that the integration of management accounting in the public sector accounting system is a necessary condition for the transparency of the budget process, especially within Martial law. | uk_UA |
| dc.identifier.citation | Lovinska L. Accounting Support For Ukrainian Budget Process’ Transparency Within Martial Law [Electronic resource] / Liudmyla Lovinska, Iryna Parasiy-Vergunenko, Liliia Korytnyk // Economic security in thе Global environment (ESGE–2022) : lnternational Conference (June 29–30, 2022) / М-во освіти і науки України, Київ. нац. екон. ун-т ім. В. Гетьмана ; [ed. board: Lukyanenko D. et al.]. – Electronic text data. – Київ : КНЕУ, 2022. – P. 72–84. – Title from screen. | uk_UA |
| dc.identifier.isbn | 978-966-926-415-2 | |
| dc.identifier.uri | https://ir.kneu.edu.ua:443/handle/2010/38842 | |
| dc.language.iso | en | uk_UA |
| dc.publisher | Київський національний економічний університет імені Вадима Гетьмана | uk_UA |
| dc.subject | Openness | uk_UA |
| dc.subject | Budget Funds | uk_UA |
| dc.subject | Accessibility | uk_UA |
| dc.subject | Transparency | uk_UA |
| dc.subject | Management Accounting | uk_UA |
| dc.title | Accounting Support For Ukrainian Budget Process’ Transparency Within Martial Law | uk_UA |
| dc.type | Article | uk_UA |