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  1. Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"
  2. Електронний архів Науково-технічної бібліотеки
  3. Вісники та науково-технічні збірники, журнали
  4. Economics, Entrepreneurship, Management
  5. Economics, Entrepreneurship, Management. – 2019. – Vol. 6, No. 2

putin IS MURDERER

Please use this identifier to cite or link to this item: https://oldena.lpnu.ua/handle/ntb/46121
Title: Historical aspects of the development of accounting system in the context of hostilities
Authors: Lehenchuk, S.
Affiliation: Zhytomyr Polytechnic State University
Bibliographic description (Ukraine): Lehenchuk S. Historical aspects of the development of accounting system in the context of hostilities / S. Lehenchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2019. — Vol 6. — No 2. — P. 47–55.
Bibliographic description (International): Lehenchuk S. Historical aspects of the development of accounting system in the context of hostilities / S. Lehenchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2019. — Vol 6. — No 2. — P. 47–55.
Is part of: Economics, Entrepreneurship, Management, 2 (6), 2019
Issue: 2
Issue Date: 28-Feb-2019
Publisher: Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Place of the edition/event: Львів
Lviv
UDC: 657.1
Keywords: accounting system
history of accounting system
hostilities in Ukraine
hybrid war
accounting system as a socio-economic institute
Number of pages: 9
Page range: 47-55
Start page: 47
End page: 55
Abstract: The urgency of carrying out scientific researches on the influence of military actions on the accounting system is substantiated in the article. The main directions of the development of accounting system in the context of the military operations implementation (accounting system for the subjects of the military operations, accounting system for enterprises that provides a support in the course of military conflicts, accounting system for the property of enterprises, whose activities were directly influenced by military actions, is considered as a political tool for military conflicts). It is substantiated that the occurrence of hostilities leads to the transformation of the accounting system– its simplification, both in the subjects of their implementation, and in enterprises that provide support during military conflicts. Control function is the most important function of accounting system during the war, the implementation of which allows to mobilize the resources necessary to effectively counteract the aggressor country. It has been established that in the condition of hybrid war, domestic enterprises adjust the value of assets over which control has been lost. A promising area of the research is the consideration of accounting system as a political tool in military conflicts.
URI: https://ena.lpnu.ua/handle/ntb/46121
Copyright owner: © Національний університет „Львівська політехніка“, 2019
URL for reference material: https://dtek.com/content/files/auditorskiy-visnovok-schodo-finansovoi-zvitnostitovaristva-za--2016-rik.pdf
http://www.umoloda.kiev.ua/number/0/2006/126257/
http://docs.cntd.ru/document/901855443
https://dtek.com/content/files/dtek_prez_irfy_new_2018-autumn_main_final.pdf
http://ssrn.com/abstract=2634591
References (Ukraine): 1. Audytorskyi vysnovok (ZVIT NEZALEZhNOHO AUDYTORA) vid 20 bereznia 2017 r. shchodo finansovoi zvitnosti PAT «DTEK KRYMENERHO» [Auditor's Report (INDEPENDENT AUDITOR'S REPORT) dated March 20, 2017, on the financial statements of PJSC "DTEK CRIMENERGO"]. Retrieved from https://dtek.com/content/files/auditorskiy-visnovok-schodo-finansovoi-zvitnostitovaristva-za--2016-rik.pdf [in Ukrainian].
2. Belousov, A. Y. & Zelenina, A. V. (2010). Osobennosti buhgalterskogo ucheta v period velikoy otechestvennoy voyny [The features of accounting system during Great patriotic War]. Vestnyk Stavropolskogo gosudarstvennogo universiteta – Messenger of Stavropol State University, 68, 13–17 [in Russian].
3. Vedernikov, S. S. & Rozenberg, E. K. (1947). Kurs buhgalterskogo ucheta dlia podgotovki schetovodov [The course of accounting systemfor the preparation of accountants]. Leningrad: «Typography named after Volodarsky» [in Russian].
4. Halperin, Ya. M. & Kyparisov, N. A. & Leontev, N. A. (1945). Kurs teorii buhgalterskogo ucheta [The course of accounting theory]. Moscow: «GOSPLANIZDAT» [in Russian].
5. DTEK pozyvaietsia v mizhnarodni sudy do Rosii za vkradene pid chas aneksii Krymu maino [DTEK is sued in international courts in Russia for property stolen during the annexation of Crimea] Retrieved from http://www.umoloda.kiev.ua/number/0/2006/126257/ [in Ukrainian].
6. Zashchuk, Y. (1904). Polozhenie ob upravlenii hozyaystvom v otdelnyh chastyah voisk. [Regulations on the management of the economy in certain parts of the troops]. Varshava: «Typography of the district headquarters» [in Russian].
7. Kashaev, A. N. & Shein, A. V. (1985). Ob organizacii buhgalterskogo ucheta v period Velykoy Otechestvennoy voiny [On the organization of accounting during the Great Patriotic War] // Bukhhalterskyi uchet – Accounting. 5. 16–18 [in Russian].
8. Lehenchuk, S. F. (2017). Bahatovariantnist v bukhhalterskomu obliku: istoryko-teoretychni aspekty [Multivariance in accounting: historical and theoretical aspects]. Zhytomyr: ZhDTU [in Ukrainian].
9. Lozinskiy, A. Y. (1939). K istorii razvitiya buhgalterskogo (balansovogo) ucheta. Opyt (skhema) issledovaniya [To the history of the development of balance accounting]. Saratov: «Kommunist» [in Russian].
10. Mazdorov, V. A. (1972). Іstoriya razvitiya buhgalterskogo ucheta v SSSR: 1917–1972 gg. [The history of the development of accounting in the USSR: 1917–1972]. Moscow: «Finance» [in Russian].
11. Narodnoe hozyaistvo SSSR za 70 let (1987) [The national economy of the USSR for 70 years]. Moscow: «Finance and statistics» [in Russian].
12. Postanovlenie Soveta Narodnyh Komissarov SSSR № 404 “Ob utverzhdenii polozheniya o poryadke ucheta i ispolzovaniya natsionalizirovannogo, konfiskovannogo, vymorochnogo i beshozyainogo imuschestva” (1943) [Resolution of the Council of People's Commissars of the USSR No. 404 “On Approval of the Provision on the Procedure for Accounting and Use of Nationalized, Confiscated, Fatal, and Ownerless Property”]. Retrieved from http://docs.cntd.ru/document/901855443 [in Russian].
13. Shifman, M. S. (1964). Voyna i ekonomika (vooruzhennoe vozdeistvie na ekonomiku voyuyuschih stran v pervoy i vtoroy mirovyh voynah) [War and economy (armed influence on the economy of the warring countries in the first and second world wars)]. Moscow: «Voenyzdat» [in Russian].
14. Yukhymenko-Nazaruk, I. A. (2017). Rozvytok teorii i metodolohii bukhhalterskoho obliku v konteksti neoinstytutsiinoi teorii [The development of the theory and methodology of the accounting region in the context of neoinstitutional theory]. Zhytomyr: Vydavets O.O. Yevenok [in Ukrainian].
15. 1H 2018 Results Corporate Presentation DTEK ENERGY B. V. Retrieved from https://dtek.com/content/files/dtek_prez_irfy_new_2018-autumn_main_final.pdf
16. Accounting Research Bulletins. Committee on Accounting Procedure. (1942). “Accounting for Special Reserves Arising Out of theWar”, 13, 111–118.
17. Black, J. (2006). War, Women and Accounting: Female Staff in the UK Army Pay Department Offices, 1914–1920. Accounting, Business & Financial History, 16, 2, 195–218.
18. Djatej, A. & Sarikas, R. (2009). The Second World War and Soviet accounting. Accounting history, 14, 1–2, 35–54.
19. Funnell, W. & Chwastiak, M. (2015). Accounting War: The Politics of Military Finance. “Routledge”.
20. Vollmers, G., Antonelli, V., D’Alessio R. &Rossi, R. (2016). Cost Accounting for War: Contracting Procedures and Cost-Plus Pricing in WWI Industrial Mobilization in Italy. Retrieved from http://ssrn.com/abstract=2634591
References (International): 1. Audytorskyi vysnovok (ZVIT NEZALEZhNOHO AUDYTORA) vid 20 bereznia 2017 r. shchodo finansovoi zvitnosti PAT "DTEK KRYMENERHO" [Auditor's Report (INDEPENDENT AUDITOR'S REPORT) dated March 20, 2017, on the financial statements of PJSC "DTEK CRIMENERGO"]. Retrieved from https://dtek.com/content/files/auditorskiy-visnovok-schodo-finansovoi-zvitnostitovaristva-za--2016-rik.pdf [in Ukrainian].
2. Belousov, A. Y. & Zelenina, A. V. (2010). Osobennosti buhgalterskogo ucheta v period velikoy otechestvennoy voyny [The features of accounting system during Great patriotic War]. Vestnyk Stavropolskogo gosudarstvennogo universiteta – Messenger of Stavropol State University, 68, 13–17 [in Russian].
3. Vedernikov, S. S. & Rozenberg, E. K. (1947). Kurs buhgalterskogo ucheta dlia podgotovki schetovodov [The course of accounting systemfor the preparation of accountants]. Leningrad: "Typography named after Volodarsky" [in Russian].
4. Halperin, Ya. M. & Kyparisov, N. A. & Leontev, N. A. (1945). Kurs teorii buhgalterskogo ucheta [The course of accounting theory]. Moscow: "GOSPLANIZDAT" [in Russian].
5. DTEK pozyvaietsia v mizhnarodni sudy do Rosii za vkradene pid chas aneksii Krymu maino [DTEK is sued in international courts in Russia for property stolen during the annexation of Crimea] Retrieved from http://www.umoloda.kiev.ua/number/0/2006/126257/ [in Ukrainian].
6. Zashchuk, Y. (1904). Polozhenie ob upravlenii hozyaystvom v otdelnyh chastyah voisk. [Regulations on the management of the economy in certain parts of the troops]. Varshava: "Typography of the district headquarters" [in Russian].
7. Kashaev, A. N. & Shein, A. V. (1985). Ob organizacii buhgalterskogo ucheta v period Velykoy Otechestvennoy voiny [On the organization of accounting during the Great Patriotic War], Bukhhalterskyi uchet – Accounting. 5. 16–18 [in Russian].
8. Lehenchuk, S. F. (2017). Bahatovariantnist v bukhhalterskomu obliku: istoryko-teoretychni aspekty [Multivariance in accounting: historical and theoretical aspects]. Zhytomyr: ZhDTU [in Ukrainian].
9. Lozinskiy, A. Y. (1939). K istorii razvitiya buhgalterskogo (balansovogo) ucheta. Opyt (skhema) issledovaniya [To the history of the development of balance accounting]. Saratov: "Kommunist" [in Russian].
10. Mazdorov, V. A. (1972). Istoriya razvitiya buhgalterskogo ucheta v SSSR: 1917–1972 gg. [The history of the development of accounting in the USSR: 1917–1972]. Moscow: "Finance" [in Russian].
11. Narodnoe hozyaistvo SSSR za 70 let (1987) [The national economy of the USSR for 70 years]. Moscow: "Finance and statistics" [in Russian].
12. Postanovlenie Soveta Narodnyh Komissarov SSSR No 404 "Ob utverzhdenii polozheniya o poryadke ucheta i ispolzovaniya natsionalizirovannogo, konfiskovannogo, vymorochnogo i beshozyainogo imuschestva" (1943) [Resolution of the Council of People's Commissars of the USSR No. 404 "On Approval of the Provision on the Procedure for Accounting and Use of Nationalized, Confiscated, Fatal, and Ownerless Property"]. Retrieved from http://docs.cntd.ru/document/901855443 [in Russian].
13. Shifman, M. S. (1964). Voyna i ekonomika (vooruzhennoe vozdeistvie na ekonomiku voyuyuschih stran v pervoy i vtoroy mirovyh voynah) [War and economy (armed influence on the economy of the warring countries in the first and second world wars)]. Moscow: "Voenyzdat" [in Russian].
14. Yukhymenko-Nazaruk, I. A. (2017). Rozvytok teorii i metodolohii bukhhalterskoho obliku v konteksti neoinstytutsiinoi teorii [The development of the theory and methodology of the accounting region in the context of neoinstitutional theory]. Zhytomyr: Vydavets O.O. Yevenok [in Ukrainian].
15. 1H 2018 Results Corporate Presentation DTEK ENERGY B. V. Retrieved from https://dtek.com/content/files/dtek_prez_irfy_new_2018-autumn_main_final.pdf
16. Accounting Research Bulletins. Committee on Accounting Procedure. (1942). "Accounting for Special Reserves Arising Out of theWar", 13, 111–118.
17. Black, J. (2006). War, Women and Accounting: Female Staff in the UK Army Pay Department Offices, 1914–1920. Accounting, Business & Financial History, 16, 2, 195–218.
18. Djatej, A. & Sarikas, R. (2009). The Second World War and Soviet accounting. Accounting history, 14, 1–2, 35–54.
19. Funnell, W. & Chwastiak, M. (2015). Accounting War: The Politics of Military Finance. "Routledge".
20. Vollmers, G., Antonelli, V., D’Alessio R. &Rossi, R. (2016). Cost Accounting for War: Contracting Procedures and Cost-Plus Pricing in WWI Industrial Mobilization in Italy. Retrieved from http://ssrn.com/abstract=2634591
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2019. – Vol. 6, No. 2

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