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.
- Boytsova V.A. (2015). Sotsialnaya otvetstvennost biznesa: obyazannost ili neobhodimost? [Business Social Responsibility: Duty or Necessity?]. Kontsept – Concept, No.14. Available at: http://e-koncept.ru/2015/75203.htm [in Ukrainian].
- 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).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
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;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
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)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
