| DC Field | Value | Language |
|---|
| dc.contributor.author | Lehenchuk, S. | |
| dc.date.accessioned | 2020-02-26T13:30:40Z | - |
| dc.date.available | 2020-02-26T13:30:40Z | - |
| dc.date.created | 2019-02-28 | |
| dc.date.issued | 2019-02-28 | |
| dc.identifier.citation | 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. | |
| dc.identifier.uri | https://ena.lpnu.ua/handle/ntb/46121 | - |
| dc.description.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. | |
| dc.format.extent | 47-55 | |
| dc.language.iso | en | |
| dc.publisher | Видавництво Львівської політехніки | |
| dc.publisher | Lviv Politechnic Publishing House | |
| dc.relation.ispartof | Economics, Entrepreneurship, Management, 2 (6), 2019 | |
| dc.relation.uri | https://dtek.com/content/files/auditorskiy-visnovok-schodo-finansovoi-zvitnostitovaristva-za--2016-rik.pdf | |
| dc.relation.uri | http://www.umoloda.kiev.ua/number/0/2006/126257/ | |
| dc.relation.uri | http://docs.cntd.ru/document/901855443 | |
| dc.relation.uri | https://dtek.com/content/files/dtek_prez_irfy_new_2018-autumn_main_final.pdf | |
| dc.relation.uri | http://ssrn.com/abstract=2634591 | |
| dc.subject | accounting system | |
| dc.subject | history of accounting system | |
| dc.subject | hostilities in Ukraine | |
| dc.subject | hybrid war | |
| dc.subject | accounting system as a socio-economic institute | |
| dc.title | Historical aspects of the development of accounting system in the context of hostilities | |
| dc.type | Article | |
| dc.rights.holder | © Національний університет „Львівська політехніка“, 2019 | |
| dc.contributor.affiliation | Zhytomyr Polytechnic State University | |
| dc.format.pages | 9 | |
| dc.identifier.citationen | 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. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 4. Halperin, Ya. M. & Kyparisov, N. A. & Leontev, N. A. (1945). Kurs teorii buhgalterskogo ucheta [The course of accounting theory]. Moscow: «GOSPLANIZDAT» [in Russian]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 8. Lehenchuk, S. F. (2017). Bahatovariantnist v bukhhalterskomu obliku: istoryko-teoretychni aspekty [Multivariance in accounting: historical and theoretical aspects]. Zhytomyr: ZhDTU [in Ukrainian]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 11. Narodnoe hozyaistvo SSSR za 70 let (1987) [The national economy of the USSR for 70 years]. Moscow: «Finance and statistics» [in Russian]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 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]. | |
| dc.relation.references | 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 | |
| dc.relation.references | 16. Accounting Research Bulletins. Committee on Accounting Procedure. (1942). “Accounting for Special Reserves Arising Out of theWar”, 13, 111–118. | |
| dc.relation.references | 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. | |
| dc.relation.references | 18. Djatej, A. & Sarikas, R. (2009). The Second World War and Soviet accounting. Accounting history, 14, 1–2, 35–54. | |
| dc.relation.references | 19. Funnell, W. & Chwastiak, M. (2015). Accounting War: The Politics of Military Finance. “Routledge”. | |
| dc.relation.references | 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 | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 4. Halperin, Ya. M. & Kyparisov, N. A. & Leontev, N. A. (1945). Kurs teorii buhgalterskogo ucheta [The course of accounting theory]. Moscow: "GOSPLANIZDAT" [in Russian]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 8. Lehenchuk, S. F. (2017). Bahatovariantnist v bukhhalterskomu obliku: istoryko-teoretychni aspekty [Multivariance in accounting: historical and theoretical aspects]. Zhytomyr: ZhDTU [in Ukrainian]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 11. Narodnoe hozyaistvo SSSR za 70 let (1987) [The national economy of the USSR for 70 years]. Moscow: "Finance and statistics" [in Russian]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 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]. | |
| dc.relation.referencesen | 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 | |
| dc.relation.referencesen | 16. Accounting Research Bulletins. Committee on Accounting Procedure. (1942). "Accounting for Special Reserves Arising Out of theWar", 13, 111–118. | |
| dc.relation.referencesen | 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. | |
| dc.relation.referencesen | 18. Djatej, A. & Sarikas, R. (2009). The Second World War and Soviet accounting. Accounting history, 14, 1–2, 35–54. | |
| dc.relation.referencesen | 19. Funnell, W. & Chwastiak, M. (2015). Accounting War: The Politics of Military Finance. "Routledge". | |
| dc.relation.referencesen | 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 | |
| dc.citation.issue | 2 | |
| dc.citation.spage | 47 | |
| dc.citation.epage | 55 | |
| dc.coverage.placename | Львів | |
| dc.coverage.placename | Lviv | |
| dc.subject.udc | 657.1 | |
| Appears in Collections: | Economics, Entrepreneurship, Management. – 2019. – Vol. 6, No. 2
|
