The study of accounting digitalization in the context of business processes digitalization is an actual and modern problem. Methods used: analysis and synthesis, graphic methods, the method of ...comparisons, the cause-and-effect method. The purpose of the article: the determination of the stages of business processes digitalization, the formation of directions for digitalization of accounting, the identification of opportunities and threats. Tasks of the article: research of modern trends, advantages and disadvantages of digitization; determination of the features of digital technologies introducing; formation of the directions and problems of digitization of accounting. As a result, modern trends, advantages, and disadvantages of digitalization were outlined, its process was built, and the main directions of digitalization of accounting were proposed. The obtained results can be used by business managers to build the process of digitalization and determine further directions of digitalization of accounting. Further research may include legal support for the digitization of accounting and its improvement.
The 2013–2014 Revolution in Ukraine has spurred a boom in civic anti-corruption initiatives across Ukraine. There is as yet little consolidated understanding of how effective these initiatives are ...and what explains variation in effectiveness. Insights from academic and practitioner literature suggest that factors associated with success in anti-corruption activism fall under three broad categories: environmental factors, advocacy strategies of civil society organizations, and their organizational characteristics. Drawing on a comprehensive study of anti-corruption activism in the regions of Ukraine, this article asks how these insights relate to anti-corruption activism in the regions of Ukraine. We find that anti-corruption initiatives generally face two key dilemmas: insufficient capacity in terms and financial and human resources, and the absence of a credible base of support. Anti-Corruption organizations that are most effective tend to be those that convincingly solve either one of these two dilemmas. In addition, we find that political will among local authorities is an important conducive factor to the effectiveness of anti-corruption activism. The article also discusses the implications of our findings for practitioners of international assistance.
This dissertation addresses the spiritual upsurge in the USSR that flared up despite state atheist policies, and investigates the official and audience responses to religious and spiritual themes in ...concert music of nonconformist composers during the Brezhnev Era (1964-1985) and perestroika (1985-1991). Three major cultural developments influenced the composition of spiritual music in the Soviet Union during these years. First, in the 1960s, disillusionment in Communism and the romantic allure of a forbidden practice generated an interest in spirituality among the members of the intelligentsia, who were raised atheist due to political repressions of believers during most of Stalin’s rule. Second, during the Khrushchev Thaw (1954-1964), composers who sought to avoid socialist realism – the only officially acceptable style – gained access to new music from the West. By the late 1960s, they had satisfied their curiosity with respect to novel techniques, turning for inspiration to the past by exploring various spiritual beliefs, which influenced the development of their original styles. Lastly, despite state atheism, composers had access to scores, recordings and concert performances of Western Classical sacred music, which before the 20th century was strongly influenced by Roman Catholic and Protestant ritual music. Many composers in the Soviet Union wanted to belong to a European lineage and chose formal structures or titles from the Catholic tradition, while the majority of them were not Catholic.Bringing evidence from archival documents, periodicals, memoirs and interviews with composers, I examine four major cultural centers in the USSR: Moscow, Leningrad, Kyiv and Tallinn. This comparative framework highlights forms of religious repressions and censorship of avant-garde and spiritual music specific to each city, which I discuss in relation to representative musical works. Thus, A Forbidden Fruit? exposes the different ways in which religious themes in music were forbidden in different cities in the USSR. Discussing composition, performance and reception of religiously-themed works, I argue that references to religion represented a broader set of spiritual concerns rather than a manifestation of any particular faith for the majority of composers. In terms of both style and meaning, their major intent was a retreat from Communist ideology. I also show that many works with religious themes did reach the stage and identify four tactics that allowed such performances. These findings demonstrate ambiguities of censorship during the Brezhnev Era and all the way into the beginning of perestroika. They highlight inconsistent treatment of religion by Soviet ideologues, which has been discussed in the most recent scholarship on the history of atheism in the USSR, but has not yet been addressed by music scholars.
The aim of the article is to substantiate the methodological bases for describing the business and accounting risks of an enterprise business model in integrated reporting for their timely detection ...and assessment, and develop methods for their leveling or minimizing and possible prevention. It is proposed to consider risks in the process of forming integrated reporting from two sides: first, risks that arise in the business model of an organization and should be disclosed in its integrated report; second, accounting risks of integrated reporting, which should be taken into account by members of the cross-sectoral working group and management personnel in the process of forming and promulgating integrated reporting. To develop an adequate accounting and analytical tool for disclosure of information about the risks of the business model and integrated reporting, their leveling or minimization, in the article a terminological analysis of the essence of entrepreneurial and accounting risks is carried out. The entrepreneurial risk is defined as an objective-subjective economic category that characterizes the probability of negative or positive consequences of economic-social-ecological activity within the framework of the business model of an enterprise under uncertainty. The accounting risk is suggested to be understood as the probability of unfavorable consequences as a result of organizational, methodological errors in the integrated accounting system, which present threat to the quality, accuracy and reliability of the reporting information on economic, social and environmental activities in integrated reporting as well as threat of inappropriate decision-making by stakeholders based on the integrated report. For the timely identification of business risks and maximum leveling of the influence of accounting risks on the process of formation and publication of integrated reporting, in the study the place of entrepreneurial and accounting risks in the business model of the enterprise is determined.
Ukraine’s course towards sustainable development requires the implementation of modern practices of interaction in the triangle of the state, business and society. There is a need to develop ...institutional mechanisms for harmonization and strengthening comparability of corporate reporting at the international level in the context of the sustainable development goals. The purpose of the article was to develop organizational and methodological issues of monitoring the corporate sector’s contribution to achieving the sustainable development goals at the stage of Ukraine’s post-war recovery. Methods of analysis and synthesis (to study the consequences of Russia’s military aggression), comparison (when analysing the requirements of international normative acts for the structure, stages of formation and a set of reporting indicators), a process approach (for the development of recommendations for a database creation) have been applied in the research. The consequences of Russia’s military aggression for the economic development of Ukraine and the achievement of sustainable development goals have been analysed. The institutional mechanisms of strengthening harmonization and comparability of reporting on sustainable development at the international level in the context of the sustainable development goals achievement have been substantiated. Recommendations for the creation of the “State Repository of Reports on Sustainable Development of Enterprises and Organizations of Ukraine” have been developed. A national institutional model for the calculation of indicator 12.6.1 “The number of enterprises publishing reports on sustainable development” has been constructed. It is proposed to expand the set of indicators for releasing information on anti-corruption practices by disclosing indicator D.2.3 “Amount of funds (in US dollars) directed to anti-corruption measures, including the training of one employee on anti-corruption issues, per year”. The obtained results can be used for the development of institutional mechanisms for the coordination of global and strategic documents at the global and national levels in order to create a unified vision of the countries’ contribution to the achievement of sustainable development goals
The 2013-2014 Revolution has spurred a boom in civic anti-corruption initiatives across Ukraine. There is as yet little understanding of how effective these initiatives are and what explains ...variation in their effectiveness. Through a comprehensive study of anti-corruption activism in the regions of Ukraine, (1) this paper analyzes contextual factors that shape local anti-corruption initiatives. We conducted 242 semi-structured interviews with representatives of anti-corruption civic initiatives in 57 cities and towns, representing all the regions of Ukraine that are under the control of the Ukrainian government. We find that political will is an important factor supporting the effectiveness of anti-corruption activism, as it creates more opportunities for impact. However, we identify a substantial number of cases of anti-corruption initiatives that were effective even though local authorities had low political will to counteract corruption.
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