Account Aspects Research Articles

Documentation and registration of damages and destructions of cultural heritage objects during the armed aggression of Russia against Ukraine

The purpose of the study is to highlight the main aspects of accounting and registration of national cultural heritage of Ukraine, to describe the current state of documentation of crimes committed by the russian federation against Ukrainian cultural heritage on the territory of Ukraine, and to outline the prospects for digitisation and creation of an online register of cultural heritage of Ukraine. The methodological approach of the study is based on the use of both general scientific and specific methods of cognition. These include: terminological analysis, systems analysis, as well as methods of analysis and synthesis, logical analysis, and visualisation of research results. The scientific novelty of this work lies in the systematisation and analysis of methods for documenting and registering damages and destructions of cultural heritage objects caused by russia’s armed aggression against Ukraine, which allows for a deeper understanding and assessment of the scale and consequences of such actions on cultural heritage. Conclusions. The protection and preservation of unique cultural heritage during the war have become priority tasks for cultural institutions across Ukraine. Currently, the documentation of destruction and damage caused by russian occupying forces is particularly critical. Cultural values are always at high risk during armed conflicts. The military actions of the russian federation have led to horrific crimes against cultural heritage, including the destruction and mass exodus of cultural values, the scale of which is shocking. Fully assessing the damage in combat zones and occupied territories remains impossible. Active evidence collection of Russia’s war crimes against Ukrainian culture is ongoing. The situation in the war with Russian occupiers highlights a blatant disregard for international norms and UNESCO conventions concerning the protection of cultural objects and art collections, as well as violations of all established laws and customs of war, which constitute a large-scale military crime

СТРАТЕГІЧНИЙ УПРАВЛІНСЬКИЙ ОБЛІК В СИСТЕМІ ПРИЙНЯТТЯ ЕФЕКТИВНИХ УПРАВЛІНСЬКИХ РІШЕНЬ НА ПІДПРИЄМСТВІ

The article examines the specifics of the role of strategic management accounting in the process of making effective management decisions at the enterprise in modern conditions. The mechanism of the use of the tools of strategic management accounting by enterprises to ensure the achievement of competitive advantages in the market, as well as to increase the productivity of the management system, is considered. The relationship between strategic management accounting and the process of management decision-making is studied, taking into account that an effective strategic accounting system can become a key factor for successful business development. The main aspects of strategic management accounting are studied, including the definition of strategic goals, the collection and analysis of information, the development of key performance indicators and the identification of strategic alternatives. The influence of modern information technologies on the development of strategic management accounting and the possibilities of their implementation in practice are considered. It was determined that the use of strategic management accounting can provide enterprises with a systematic improvement in the quality of management decisions, reduce risks and increase the efficiency of business processes. The importance of strategic management accounting for ensuring the successful functioning of modern enterprises has been proved, and recommendations for improving this process have been formed. The key aspects of the internal and external environment that affect strategic management accounting are considered, including such factors as changes in legislation, the competitive situation on the market, changes in consumer demands, new technological trends, as well as the mechanism of their influence on the decision-making process and accounting. It was determined that strategic management accounting is a relevant tool for business entities in modern conditions of uncertainty and dynamic changes in the business environment, as it enables enterprises to be flexible and respond to changes in a timely manner, while creating conditions for achieving defined strategic goals. The importance of implementing strategic management accounting in modern business as a key factor in making effective management decisions in order to ensure the sustainable development of enterprises in dynamic conditions of market competition and uncertainty is proven.

Structural Barriers to Accounting Users’ Interactions: A Critical Analysis of Earning Conferences

Emphasizing the cruciality of the communicative aspect of accounting, this research investigates the contextual setting within Kuwaiti banks’ earning conference Q&As and examines structural barriers that guide discourse but also hinder effective accounting communication. However, while prior accounting studies take the contextual structure of this discursive session for granted, this research uncovers and ultimately addresses the structural practices that hinder effective communication. The research employs a grounded theory approach and a content analysis method, via which it analyzes Kuwaiti banks’ quarterly earning conference transcripts (from 2018 to 2022) and reviews their annual reports. Four contextual barriers prevail: constraining accounting information users’ interactions by having textual enquiries in a verbal communication setting; ending the Q&As before reflecting on all accounting users’ concerns; having limited involvement from CEOs; and disregarding some language barriers. This research culminates in detailed recommendations for policy makers to enhance accounting communication.

Building Resource Potential in Hospitality

The resource potential of hotel organizations is able to contain data not only on the resources of the enterprise, but also on its capabilities. The development of resource potential can be carried out in suitable environmental conditions, as well as with the availability of specialized technologies. No less important in the development of resource potential are human and managerial resources. The direction in which capacity development is carried out reflects the investment positive aspects and is able to determine the demand for services in the hotel industry.The actual vector of development will be analyzed in accordance with the components of the resource potential: financial, information, personnel, organizational and, of course, innovative. The study will take into account aspects of organizational impact, namely the values of top management or the hotel chain for successful further development.Due to the outflow of a large number of international hotel chains, the suspension of the development of hotel projects, with the closure of business enterprises whose activities focused on the supply of new goods, technical units for hotels, a strong impact on the current situation was formed and exerted. All these processes, in turn, make it difficult to build forecasts and prospects.

Kostensenkung und verbesserte Versorgungsqualität für multimorbide, schwer transportable Patient:innen durch Mobile Endoskopische Dysphagie-Diagnostik im ambulanten Setting

Background: Instrumental diagnostic procedures such as the Fiber Endoscopic Evaluation of Swallowing (FEES) are recommended as gold standard by the German Society of Neurology (DGN) for the assessment of aspiration risk, extent of disturbance and therapy planning. However, clinical procedures are often used in clinical practice for reasons of costs and handling. Due to their insufficient sensitivity, specificity and rater-dependent variability, these alone are not sufficient to assess the pathomechanisms of a swallowing disorder. In addition, access to FEES is limited for multimorbid and intensive care patients due to transport limitations. The use of Mobile Endoscopic Dysphagia Diagnostics (MEDD) is discussed as a possible solution to the care problem. However, there is a lack of implementation possibilities for a standard deployment in Germany. The purpose of the study is to investigate the implementation requirements of MEDD. Method: Four experts were interviewed using semi-standardized guide interviews on the implementation requirements, optimization and positive and negative aspects of the MEDD. Results: According to experts, MEDD can help to reduce health care costs and increase swallowing-related daily participation among those affected. Moreover, the use of MEDD provides an increasing quality of life and care, as therapists are able to plan and evaluate their treatments in detail using imaging. The standard use of MEDD is mainly limited by unclear legal regulation and accounting aspects as well as an insufficient awareness and trivialization of the symptom complex »dysphagia« by health professionals in Germany. Basically, a health-policy-supported financing model and a revision of the training curricula for the medical profession, speech therapy and nursing profession are required. Conclusion: From the expert's point of view, MEDD can contribute significantly to saving healthcare costs and improving the swallowing-related quality of life of affected patients by differentiated, instrumental and mobile dysphagia diagnostics. For the standard use of MEDD, clear, health-policy-based regulations on delegation, hygiene, emergency management and compensation are necessary, as well as a revision of the training curricula in human medicine and the health professions. Key words: dysphagia, instrumental swallowing diagnostics, FEES, mobile endoscopic dysphagia diagnostics, MEDD

Облік та оподаткування в інтернет-бізнесі: перспективи розвитку та виклики

Complex economic relationships have a significant impact on consumer opportunities. When using the services of enterprises operating in the field of e-commerce, buyers get the opportunity to save money through more affordable prices and the opportunity to compare the cost of goods, choosing the most profitable ones. This allows them to save time as well, as they can shop from the comfort of their homes, choose the most convenient method of payment and delivery. The Internet opens the market, expands its geography and increases the competition of goods, does not set any restrictions except for access to the network. The article is devoted to the analysis of features of accounting and taxation system in modern Internet business. The impact of digital transformation on accounting and taxation is considered, taking into account the dynamic nature of this sector of the economy. An overview of the current challenges of Internet business in the context of accounting, including the issues of taxation of e-commerce and activities in the online environment, is proposed. In the article, trade in the field of e-business is considered as an object of accounting. An algorithm for conducting trade on the Internet and accounting for settlements with buyers, determining income and financial result is provided. Modern methods of payment for goods are outlined. The methods of reflection in the cost structure of operations related to the creation of a website, the use of a domain and the receipt of hosting services are analyzed. It is proposed to include in the initial cost of intangible assets the costs of website development and domain prolongation, and to reflect the hosting operation as part of sales costs. The rules for the use of cash registers in conducting business transactions in e-commerce, as well as individual cases in which it is not necessary to use cash registers in online stores, are considered. The problematic aspects of normative regulation and accounting of transactions related to e-commerce are highlighted. Recommendations have been developed that can improve taxation in the field of e-commerce – they provide for the improvement of tax administration for entities engaged in e-business.

Digitization of Accounting in the Innovative Management of Autonomous Robotic Transport

The digitization of economic processes is advancing across all sectors, contributing to the development of Industry 5.0. A key element of this fifth industrial revolution is the activation of robotic economic activity. Recently, advancements in autonomous robotic transport have been implemented in practice. However, both the practical application of unmanned vehicles and scientific developments in this field have shown low efficiency in the implementation of projects for the autonomous transportation of goods and passengers. This inefficiency stems from insufficient attention to the accounting and management aspects of autonomous robotic transport operations. The scientific and practical novelty of this study lies in improving accounting and management practices in the context of digitalization, specifically by addressing the fundamental transformations in economic processes caused by the use of autonomous vehicles. The key organizational factors influencing accounting for robotic transport operations include the type of transported objects, fuel and energy resource consumption, human involvement, the capacity and number of goods (or passengers) transported at one time, continuous operation, maintainability, software update capabilities, autonomous interaction with other transport means, and communication and information sharing with customers of transport services. A method for digitizing the accounting of fuel and energy costs, personnel wages, social activity deductions, depreciation, operational costs, and other costs related to the functioning of autonomous robotic transport has been developed. This method leverages IoT data and considers the organizational prerequisites mentioned. The use of two-dimensional calculation units, such as "kilogramkilometre" and "passenger-kilometre" units, for the digitalization of cost calculations for passenger and cargo transportation via autonomous robotic transport has been proposed. Additionally, the procedure for determining the cost of transport services for end users and the formation of information arrays for the innovative management of transport enterprises has been refined. The elimination of organizational restrictions in managing autonomous transport operations, alongside the need for information synchronization between transport enterprises and other business entities within the information ecosystem of a smart city, highlights future research prospects in this area.

As modalidades de operacionalização da logística reversa de embalagens pós-consumo no Brasil – Decreto n° 11.413, de 13 de fevereiro de 2023

ABSTRACT This article addresses the modalities recently regulated by Federal Decree No. 11,413 of February 13, 2023, to enable the reverse logistics of post-consumer packaging in Brazil: compensation, structuring, and future mass. The study analyzed documentary data from electronic portals of management entities and independent verifiers operating in the national market. The results revealed that the modality called “compensation” serves as a payment mechanism for environmental services, in which those responsible for pollution pay cooperatives, associations, or other logistical agents of recyclable materials to provide services that include the collection, sorting, and environmentally friendly final disposal. The “structuring” modality focuses on optimizing the existing chain’s operational structure through financial investments ranging from acquiring equipment to supporting accounting, legal, and technical aspects. Meanwhile, the “future mass” modality involves financial investments to implement new systems where these do not yet exist or are incipient, ranging from establishing selective collection to structuring associations and cooperatives. Based on the results obtained, it is possible to infer that these modalities have attributes that can increase the efficiency of reverse logistics for post-consumer packaging in Brazil. Additionally, it was observed that the isolated implementation of each modality does not result in substantial advances. However, when integrated, these modalities complement each other as each one offers specific advantages and benefits suitable to meet the different particularities of each Brazilian region.

Management aspect of risks in the budgeting process

The article describes the risks of management accounting and the management aspect of risks in budgeting and making management decisions. The purpose of the article is to generalize approaches to the development of management accounting in conditions of uncertainty and risk and to identify risks in the budgeting process and their assessment. To achieve the goal, the following tasks are defined: to determine the economic essence of risks and risks in budgeting; characterize the meaning of risks in various aspects: managerial, strategic, accounting; justify the role of risks in the process of management accounting and budgeting; identify the risks of not achieving budgeting and management goals and propose proposals for their assessment. When writing the article, the following research methods were used: analysis, synthesis, grouping, generalization, analogy. Scientific approaches to determining the economic essence of risks and risks in budgeting, features and significance of risks in management, accounting and strategic aspects are considered. Features of management accounting based on a risk-oriented approach and management decision-making under conditions of risk and uncertainty are characterized. It has been established that in management accounting for management decision-making, risks should be divided by place of origin, scope of origin and duration. It is substantiated that risks of not achieving management goals and budgeting goals may rise in economic activity already during the implementation of budgets: economic risk – failure to achieve the volume of production and sale of products, works and services planned in the budgets; financial risk – non-achievement of budgeted expenses, income, funds and financial results. In order to reduce the amount of risks in the budgeting process, it is suggested to avoid them or to warn them in the process of implementing budgets. Risk assessment should be carried out when drawing up budgets and when controlling budgets. A quantitative assessment of the risk of not achieving the budgeting goals is proposed to be carried out using the same indicators as defined in the budgets (in kind and value units).

The entrepreneurship of accounting work and its role in reducing information asymmetry: Evidence from insurance companies

The primary aim of this research is to provide a comprehensive understanding of the role played by entrepreneurial accounting practices in mitigating information disparities, as perceived by employees within the realm of Jordanian financial intermediaries. This role is encapsulated in various components, including accounting systems and policies, international financial reporting standards, international external auditing standards, international internal auditing standards, as well as professional and ethical conduct guidelines. In pursuit of our research objectives, we adopted two distinct methodological approaches. Firstly, a descriptive analytical approach was employed, involving the development of a structured questionnaire to gather primary data pertaining to the assessment of independent variables associated with entrepreneurial accounting practices. The second approach encompassed an applied perspective, seeking to gauge the impact of entrepreneurial accounting practices on reducing information asymmetry. This was achieved by examining the financial statements of insurance companies listed on the Amman Stock Exchange for the period spanning 2016 to 2022, thereby constituting our dependent variable. Rigorous statistical techniques were employed to meticulously analyze the collected data, with the validation of our hypotheses achieved through a comprehensive multiple regression analysis. The findings of this study distinctly underscore the pivotal role played by entrepreneurial accounting practices in ameliorating information asymmetry issues within the corporate economic landscape. A robust and statistically significant correlation emerged between our dependent variable, namely the reduction of information asymmetry, and both the independent variables associated with entrepreneurial accounting practices and their inherent characteristics. This study's significant recommendation extends beyond the mere technical dimensions of accounting, encompassing a call for a holistic reevaluation of the accounting profession. Addressing the enduring phenomenon of information asymmetry among stakeholders is not merely a concern confined to the technical aspects of accounting. Rather, it represents a profound professional and ethical crisis that permeates the entire accounting ecosystem. This crisis emanates from the very foundations and legal frameworks of the profession, extends through accounting standards, and encompasses professional conduct and ethics. Ultimately, it concludes with the supervision and oversight of the quality of professional performance, an obligation shared by accountants, certified auditors, and management alike.

Ash conveying system upgrade from hydraulic to pneumatic system in a 550MW coal-fired power plant in Taiwan

The paper presents a comprehensive study on the ash handling system upgrade from a hydraulic conveying system to a pneumatic system in a 550 MW coal-fired power plant located in Taiwan. The ash pond used to dispose of ash from the economizer and air preheater is almost full due to having been in service for more than forty years. An alternative location to dispose of the ash is sought. The design process of finding the new location and the equipment to be used is explored. Some options for the new economizer and air preheater ash disposal site, including building a new silo or using an existing silo, are taken into consideration in terms of design, cost, and timing of execution. The project’s execution procedure is reviewed, taking into account aspects of system integration, equipment installation, and commissioning. The primary objective of this paper is to detail the design, implementation, and outcomes of the ash handling system upgrade. This upgrade is accomplished in an effort to enhance operational efficiency, reduce maintenance requirements, and improve environmental compliance. The study explores the motivations behind adopting pneumatic conveying technology, focusing on its advantages over hydraulic systems, such as reduced maintenance needs and improved dust control. The case study provides insight into the lesson learned and recommendations for similar ash conveying system upgrades in other coal-fired power plants.

Same paths, different experiences: Discussion of possible paths for a walkability assessment tool, including intersectionality

Walkability is an essential concept for building more accessible and sustainable cities. It refers to the ease with which people can walk and move on foot in a given urban environment, taking into account aspects such as safety, accessibility, comfort, and attractiveness of public space. Intersectionality is emerging as a fundamental approach to the analysis of walkability, as it allows for the consideration of the multiple dimensions that influence the experience of walking in urban spaces. However, it is common to have indices and tools for the analysis of walkability that are limited to the evaluation of aspects of the shape of the built environment and urban morphology, thus ignoring essential social issues in the assessment of the possibilities and limitations of walking. Urban mobility and walkability cannot be approached in isolation from the social, cultural, and political issues that affect people's lives in urban spaces. Intersectionality helps us understand how social inequalities affect how different people access and experience urban spaces. This work aims to discuss the importance and necessity of using intersectionality as part of the parameters for evaluating the walkability of spaces, as well as to present a conceptual proposal for the construction of a methodological tool that adds intersectionality to pedestrian mobility analyzes. Through the literature review method, this research highlights the fundamentality of social aspects to understand urban mobility and walkability in contemporary cities.

FORENSIC ACCOUNTING ASPECT OF BANKRUPTCY

Not infrequently in practice, bankruptcy arises not only as a result of market influences, but also as a result of misuse of creative accounting. Contemporary practice shows that the use of creative accounting has brought many economic subjects to bankruptcy. Such cases of bankruptcy malfeasance unequivocally indicate the existence of a wide range of manifestations and criminal schemes. Precisely, the analysis of forms, techniques and methods of execution of bankruptcy fraud is a challenging task for forensic accountants. The aim of this work is to show the specifics, basic features and symptoms of bankruptcy fraud, as well as models for predicting bankruptcy.

기업의 정보보호 수준과 감사노력과의 관련성에 관한 연구

[Purpose]Recently, the importance of information protection has been emerged with the increasing number of cases of cyber security incidents toward companies. In this study, we examine whether there is relevant implication to the input of additional audit efforts from the auditor’s point of view, whose work includes checking additional efforts invested by companies to improve the level of information protection by linking them with internal control risks. [Methodology]A regression analysis was conducted based on a sample constructed from TS2000 and the information security disclosure portal sites. [Findings]Results of the study show that there is a positive (＋) relationship between the level of information protection (investment amount, manpower) and audit effort (fee, hour). In addition, there is a positive (＋) relationship between information protection investment per person and audit effort, but the higher amount of information protection investment among the amount of technology investment might influence relationship, which reminded us of the need to appropriately consider the size of investment and the size of manpower in information security. [Implications]This study contributes by suggesting that it is possible to study the accounting aspect in the field of information protection and, at the same time, contributes to the expansion of related literature. In addition, by selecting information protection rather than external intrusion (hacking) as a substitute for cyber security, it is differentiated from previous studies by showing that it is possible to identify a relatively small sample to conduct empirical tests. However, since the mandatory information security disclosure system is in its infancy and the sample was selected based on compulsory disclosure and voluntary disclosure, it did not cover the entire industry and various sizes of companies, so care must be taken in interpreting the results.

EVALUATION OF SYSTEMS AND PROCEDURES FOR ISSUING DISBURSEMENT ORDERS (SP2D) AT BPKD WEST ACEH

This research evaluates the system and procedures for issuing Fund Disbursement Orders (SP2D) at the Regional Financial Management Agency (BPKD) of West Aceh Regency. The focus of the research is to assess SP2D publishing systems and procedures and assess effectiveness, efficiency, accountability, transparency and supervision in SP2D publishing. The research method used is qualitative with data collection through literature study, observation and interviews with relevant officers. Data was analyzed descriptively to produce relevant findings. The research results show that the system and procedures for issuing SP2D at BPKD West Aceh Regency are in accordance with applicable guidelines. Judging from the side of optimizing services in SP2D issuance, the level of transparency and accountability shows positive results. Supervision of the SP2D issuance process is also carried out strictly. However, the level of effectiveness and efficiency of issuing SP2D still needs to be improved, especially at the end of the year when the workload of officers increases. The recommendation of this research is that the West Aceh Regency BPKD continues to improve and update systems, SOPs and supervision of SP2D issuance. Steps such as careful planning, adding human resources, improving the approval process, utilizing information technology, and improving the quality of human resources are recommended to increase the effectiveness and efficiency of SP2D issuance at the West Aceh BPKD and maintain aspects of accountability and transparency.

Forensic Audit: A Case of Automotive Company, Legal and Accounting Aspect

Objective: The purpose of the research is to describe the process and the results obtained in the application of forensic auditing to the administrative accounting management of an automotive company, analyzing the possible risks that affect the sustainability of the organization, as well as the role of the auditor in the assurance of financial information. Theoretical Framework: The purpose of a forensic audit is to validate any potential risk of fraud within an organization, by corroborating findings from an internal audit and starting with a presumption of fraud. It is essential to detect all types of fraud in a timely manner to ensure business continuity. Methodology: Methodology: The study was conducted using a mixed research design, involving both descriptive and analytical approaches, and incorporating qualitative and quantitative variables. It aimed to identify the essential elements required for the development of the case study route, while following the established procedures of the International Standards on Auditing, as well as employing forensic auditing techniques validated by experts. The study was focused on detecting corporate fraud, highlighting areas of interest with respect to the potential risks of fraud, based on the results of internal control measures. Results: The forensic audit revealed that the automotive company engaged in fraudulent activity and the extent of responsibility in its execution. Conclusions: Forensic auditing is a vital tool for companies to detect corporate fraud and minimize financial risks.

Digitalization of accounting and its impact on the activities of small and medium-sized businesses

Main problem: For several years, the state has been trying to reduce bureaucratic processes with entrepreneurs, make accounting transparent, reliable and with less labor costs. At the moment, without digitalization in accounting, it is impossible to predict the further development of trade and economic relations in general, since it significantly affects the sale, movement and shipment of goods. The gradual transition of the economy of the Republic of Kazakhstan to the path of digitalization can be considered the most important condition for the development of both the country’s economy and the Eurasian Economic Union. Digital inspection is the process of monitoring goods using digital systems, which helps reduce the risk of human error. In the context of digitalization, work with documentation should be structured in such a way that access to them is ensured throughout the entire limitation period, thereby facilitating the taxpayer in making the right economic decisions. The purpose of this article is to consider the gradual integration of digitalization into the field of accounting for both small and medium-sized businesses, and also to consider its impact on the business processes of organizations. The main objective of the article is to consider the introduction of digitalization into business processes and possible problems during its integration, as well as to identify ways to eliminate them without losses for both the state and small and medium-sized businesses. Methods: In the course of writing this article, a dialectical approach was mainly used, which made it possible to examine in detail the process of reflecting and controlling document flow when moving goods in the context of digitalization. Approaching the issue theoretically and summarizing practical experience, it was possible to identify the positive and negative aspects of accounting and control of the movement of goods on the territory of the Republic of Kazakhstan and beyond its borders in the conditions of rapidly developing digitalization. Results and their significance: This article reflects the main directions of modernization of accounting and operational accounting in Kazakhstan in the context of the progressive digitalization of the economy. The necessity of creating an information environment for managing economic processes and optimizing the operational activities of an enterprise is substantiated, and the positive and negative aspects of the integration of various information systems and modules for maintaining accounting and operational records at an enterprise are considered.

The Role of Culture in Behavioral Aspects of Green Accounting to Promote Renewable Energy Business

The cultural element has had a significant impact on implementation of green accounting and the growth of the green business movement. Businesses need to be aware of how culture affects them and should get ready for the difficulties these cultural components will encounter. This is due to the diverse cultures found in each location and nation. Therefore, culture is one of the aspects that will impact behavior and the sustainability of the firm when running a business and applying green accounting in business. The research method used is descriptive qualitative method with literature review research that emphasizes in depth understanding of the content of behavioral aspects in green accounting implementation. Qualitative research method explores data using observation methods and library research, this research involves looking through books, documents, scientific publications, research journals, and other materials connected to the research title. The study is aim to find the role of culture affect behavior aspects in order to implement of green accounting to boost renewable energy business in Indonesia. Technology and investment are not only two factors contributing to the slow growth of renewable energy; human behavior that affected by social culture should also be considered in order to shift behaviors to promote activities.

Behavioral aspects of accounting and auditing

Over the past 50 years, in the research of foreign scientists the issues of accounting and auditing are being considered through the theory of behavioral accounting. On the other hand, in the studies of Ukrainian scientists the behavioral accounting in accounting and auditing almost was not considered. The main meaning of the theory of behavioral accounting is not to consider the accounting and auditing exclusively in numbers, but to consider that accountants and auditors are people with a specific profession who behave according to their feelings and thoughts. It is customary to consider the concept of behavioral accounting according to the following topics: the influence of accounting information on behavior, management control, audit, ethics. The way the information is perceived and applied has an important influence on people's behavior and management decision-making. The financial and non-financial information used for decision-making is considered. The financial information plays a key role in structured decision-making problems, while non-financial information is considered more useful for problems of unstructured decision-making, such as identifying new business opportunities. For its part, two characteristic styles of information's application are distinguished: diagnostic and interactive. In the application of the diagnostic style the senior managers pay attention to the achievement of planned results, while managers who lead an interactive style practice continuous exchange of information between members of the organization. In the article it is also considered the behavioral aspects of planning, including financial, management and control. The results of employees' work can be assessed on the basis of financial indicators or on the basis of non-financial information. Both approaches have their advantages and disadvantages. In the 1990's, the system of balanced indicators became widespread to assess all aspects of management activity, which applies both financial and non-financial indicators with an emphasis on non-financial indicators. Such a system has four measurement categories, including financial, customers, internal business processes, and employee's study and growth prospects. The theory of behavioral accounting is widely used in audit research. The following publications will consider the behavioral aspects of auditing in the context of: auditor independence, auditor professional judgment and professional skepticism, fraud in financial statements.

Social Accounting Matrices: Challenges and Prospects of Use in Macroeconomic Statistics

The paper presents results of the first stage of research on the construction of social accounting matrices (SAMs) for the Russian Federation as part of the HSE University study on statistical assessment of households’ economic behaviour. The author analyses the methodological foun- dations of SAM compilation, their connection with the System of National Accounts (SNA) and their use in macroeconomic analysis. Special attention is paid to the application of SAM in evaluating exogenous impacts, including multiplier effects, arising in all spheres of the national economy at governing decision-making and implementation of economic policy projects.The paper reviews aggregated social accounting matrices for the Russian Federation for the year 2020 that were compiled according to the SNA methodology and based on the G. Pyatt and A. Roe modified model. The author proposes the scheme of accounts partial trans- formation enhancing the reflection of direct income flows between institutional sectors. The properties of SAM as a static economic impact evaluation model are reviewed, and for illustration purposes, results of experimental computation of the effect of changed demand from the Rest of the World are considered.Analysis of areas of SAM application and its development as a tool for macroeconomic research highlights the importance of development methods of a detailed representation of the structure of household incomes and expenditures in social accounting matrices. It will foster solutions to poverty, inequality and connected social problems. It is noted that, with increased attention to the social aspects of macroeconomic accounting, SAM can become a major tool for measuring well-being and household income formation and distribution processes in macroeconomic statistics.