Issue №: 5 (45)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
THE GENESIS OF SOCIAL AUDIT
GORDOPOLOVA Natalia – Candidate of Economic Sciences, Associate Professor, Trade and Economic College of the Kiev National University of Trade and Economics (03115, Kyiv, 2/4 Lviv Str., natgordopol@ukr.net).
SYSOIEVA Inna – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Audit, Vinnytsia Educational and Scientific Institute of Economics, Ternopil National Economic University (21017, 37 Gonty Str., Vinnytsia, e-mail: innas1853@gmail.com).
GOLOVAI Nadezhda – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Audit, Vinnytsia Educational and Scientific Institute of Economics of Ternopil National Economic University (21017, 37 Gonty Str., Vinnytsia, e-mail: nadyagolovay@gmail.com).
The preconditions of the emergence of social audit are analyzed, its main parameters and implications of implementation in Ukraine are investigated.
The social audit is considered as a specific form of analysis, revision of the conditions of the social environment of the enterprise in order to identify the factors of social risks and to develop proposals to reduce their impact.
The evolution of social audit in the most developed countries of the world is explored. The basic parameters of social audit are considered.
It has been proved that social audit has the potential to become an effective tool of social partnership, which allows for dialogue between stakeholders on the basis of reliable results of a voluntary, independent and objective audit survey aimed at achieving consensus in the regulation of socioeconomic relations.
Social audit, even taking into account its further improvement, of course, will not solve modern social and environmental disasters. However, it can rightly be regarded as a kind of social innovation that can eventually transform into an effective mechanism for regulating socio-economic processes in a globalized world.
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- Butynets, F. F. (2002). Audyt [Audit]. Zhytomyr, Ruta, 672.
- Irnazarov R.I., Yusupova M.H. (2011). Sotsialnaya otvetstvennost: k voprosu o vizniknovenii [Social responsibility: to the question of emergence].Vestnik Bashkirskogo universiteta. Filosofiya, sotsiologiya, kulturologiya i politologiya – Bulletin of the Bashkir University. Philosophy, Sociology, Cultural Studies and Political Science, Vol. 16, pp. 176-180 [in Russian].
- Kaletnik, H.M., Pryshliak, N.V. (2016). Efficiency of state support as the basis of sustainable agriculture [Efficiency of state support as the basis of sustainable agriculture]. Ekonomika. Finansy. Menedzhment: aktual'ni pytannia nauky i praktyky – Eсonomy. Finanсes. Management: actual issues of science and practical activity, 5, 7-23 [in Ukrainian].
- Kolot A.M. Sotsialʹno- trudova sfera: stan vidnosyn, novi vyklyky, tendentsiyi rozvytku [Social and labor sphere: the state of relations, new challenges, tendencies of development]. Kyiv, KNEU, 215 р. [in Ukrainian].
- Krupka, Ya.D. (2010). “Korystuvachi oblikovoi informatsii ta problemy zadovolennia ikh informatsiinykh potreb“ [Users of accounting information and problems meeting their information needs]. Visnyk ZhDTU. Ekonomichni nauky – Bulletin of ZhSTU. Economic sciences, No. 3, pр. 132-134 [in Ukrainian].
- Melʹ nyk S. V. Kontseptsiya formuvannia natsyonalʹ noi modeli SOTSIALʹ NOHO audytu [ The Concept of Formation of National Model of Social Audit]. Available at: http ://www. lir . lg . ua /koncep. htm [in Ukrainian].
- Sopko, V.V., Shylo, V.P., Verkhohliadova, N.I. (2006). Orhanizatsiia i metodyka provedennia audytu [Organization and methodology of the audit]. Kyiv, Profesional, 576 [in Ukrainian].
- Petryk, O.A., and Fenchenko, M.T. (2002). Audyt u zarubizhnykh krainakh [Audit in foreign countries]. Kyiv, KNEU, 168 [in Ukrainian].
- Sysoieva I. Osoblyvosti audytu oblikovoyi polityky pidpryyemstv (2007). [Features of audit of accounting policy of enterprises]. Halytsʹkyy ekonomichnyy visnyk – Galician Economic Bulletin, Issue 4(15), pр. 188-19 [in Ukrainian].
- Sysoieva I. (2019). Modelling of enterprise’s accounting policy: theoretical aspect. Baltic Journal of Economic Studies, Vol. 5, No.1. Riga, Publishing House «Baltija Publishing», 256 p, pp. 188- 194. https://doi.org/10.30525/2256-0742/2019-5-1-188-193
- Turkin S. (2004). Sotsialʹnyy audyt kompaniy [Social audit of companies]. Upravleniye kompaniyey – Management of the company, No. 8. Available at: http://www.cfin.ru/press/zhuk/2004 –8/15.shtml [ in Russian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
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- adherence to editorial ethics.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
