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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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
