Browsing by Author "Lemishovska, O."

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Accounting balance as a historical category: the contribution of scientists to the halicy of the second half of the XIX- first half of the XX century in the development of balance science
(Видавництво Львівської політехніки, 2020-02-24) Lemishovska, O.; Lviv Polytechnic National University
The origins and the evolution of the balance sheet in the system of theoretical and conceptual foundations of balance theories are considered. The researches of scientists of Galicia of the second half of XIX – first half of XX century are analyzed. the accounting paradigms they have formed and theoretical developments with a view to their contribution to improving the balance sheet structure. The hypothesis of this study is the assumption that the period of individual ideas for the development of balance science and relevant methodological approaches that can objectively be used as a means of enhancing the validity of contemporary research. The scientific validity of the proposed use of ideas formed in the past in the designated territory is based on the following postulates: proposals for improving the balance sheet at the expense of past experience in the principles of valuation of balance sheet items and the introduction of the methodological principles of capital structuring formulated in the past (balance sheet liability). These approaches are justified in line with contemporary financial management paradigms, including sustainable development management concepts. The scientific novelty of the study is that for the first time in historiography, objective data on the contribution of Galicia's scientists to the global development of balance science are presented, and suggestions have been made as to the possibility of using certain developments to deepen modern principles and approaches to improving the form of balance generalization. The methodology of the study is based on the principles of historicism, scientificity, verification, authoritative objectivity, moderate narrative constructivism. Using general scientific and interdisciplinary methods of cognition, conceptual and methodological developments of Western Ukrainian scientists in the field of balance studies in the period declared by the study were evaluated. Systematic methodology is ensured by the coherent use of general scientific (analysis, synthesis, generalization), historical (historical-genetic, historicalsystem) methods and the application of specific tools for the subject area of knowledge.
Financial statements under the economy globalization conditions: ways and perspectives of the development
(Lviv Politechnic Publishing House, 2018-02-10) Ronek, H.; Lemishovska, O.; Maria Curie-Sklodowska University (Poland); Lviv Polytechnic National University
The key issues are described of the current information field of the public financial statements of modern corporate companies in the context of its functions with regard to the information insurance of different users under the conditions of the global post-industrial economy. The assessment was conducted of the methodological aspects of accounting of separate objects of the modern corporations’ public accounting. The key aspects are provided of the negative impact of the restricted information of the financial statements of transnational and socially important national companies and the processes of management and regulation of the national and global economy. The suggested perspectives are analyzed in the theory and world business practice of the development of conceptual grounds for the solution of problem of the adaptation of the format of public statements system of the corporations to the modern economic conditions and informational needs of different groups of users, including the market institutional formations. The need was accentuated of the improvement of accounting approach and principles of presentation of the value of modern corporations’ capital. Certain aspects of the development of current basic financial statements fundamentals are justified and suggested.
Functional purpose and approaches to building account plans in the historical retrospective
(Lviv Politechnic Publishing House, 2017) Lemishovska, O.; Lviv Polytechnic National University
The contents and function of the account plan in the organization of accounting, principles of systematization of classification groups of accounts in it are disclosed. The historical origins of the plan of accounts in accounting science and its evolution are presented. The key factors of influence on the principles and basic principles of constructing an account plan at different historical stages of accounting science are analyzed. The reasonableness of the scientific classification of accounts and disadvantages when forming accounts in the historical past has been analyzed. The expediency of conducting in-depth researches of previously formulated scientific developments concerning principles and approaches to the formation of the account plan and the use of their separate aspects in modern researches has been argued.
Intangible values in the accounting theoretical and applied sphere of the Eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse
(Видавництво Львівської політехніки, 2020-02-24) Lemishovska, O.; Lviv Polytechnic National University
The evolution of the economic category “intangible value of the enterprise” and the content of the objects that present it are summarized. The historical formalization of intangible components of the value of the enterprise is given and the development of accounting methodology and methods of reflection of objects related to the concept of “intangible asset” is analyzed. The article presents theoretical and applied aspects of the reflection of intangible assets by accounting in the global and regional sections. The first part of the study highlights the generalized and systematized by the author historiography of the basic principles of accounting for intangible assets with an emphasis on existing problem aspects and ways to solve them at the turn of the century. The second part of this historical and accounting investigation reveals the panorama of solving the problem of accounting for intangible assets in Eastern Galicia. The study of this component has the character of theoretical scientific knowledge and is based on literary criticism, based on selected textbooks and scientific works of accountants of the study area. The hypothesis of the study is the assumption of the development of Western Ukrainian scientists in the period declared by the article of certain ideas that can be rationally used to develop modern concepts of accounting for intangible assets. Among the scientific novelty of the article is a proposal on the principles and approaches to writing off the value of intangible assets, as well as methods of accounting for goodwill in the accounting method, substantiated in the past. The study is based on historical-retrospective analysis, and therefore the main methods of historiographic analysis and historicalgenetic method were used.
Methodical bases of fundamental works on accounting by L. Pacholi and Ja. Ympyn: comparative aspect
(Publishing House of Lviv Polytechnic National University, 2015) Lemishovska, O.
There are analyzed the conceptual and methodical principles of accounting described in the fundamental accounting literature in general and there is made the direct comparison of methodical arsenals in works of L. Pacholi and Ja. Ympyn. The relationships between these works on accounting are defined and the the major provisions described in them are compared. In any sphere of activity, there always exists the first (basic, fundamental) published work, which represents the scientific and applied nature of a certain subject area of knowledge. It is considered that in the sphere of accounting such work is the development related to the organization of accounting by L. Pacholi presented in his book “Treatise on Accounts and Records”. The book of L. Pacholi contained rather exhaustive description of all ways of accounting of all kinds of trade operations, which caused its impact on the results of scientific work of many authors in the sphere of accounting and bookkeeping. Almost all adherers to the compliance with the methodological principles and organization of accounting provided in the work of L. Pacholi, saw his main achievements in the detailed compilation of the accounting practice of that period, which he formulated in 17 basic rules of accounting. According to the research of C. Keil, Italian authors of works on bookkeeping to the middle of the 17th century were completely under the influence of L. Pacholi’s works [1, p. 52], remaining on the position of personification. Thus, it is considered that contribution of these authors was generally connected with specification and development of separate provisions of L. Pacholi. In general, in the area of historical research into formation and development of accounting there are provided many arguments on the fact that at that time there were many research and development works on accounting, in which lots of valuable and independent provisions were formulated, in spite of the fact that they were based on the Treatise. A Netherlandish scientist Ja. Ympyn became the most famous follower and distributor of L. Pacholi’s ideas. His work published in Flemish and French in 1543, contained the basic ideas disclosed by L. Pacholi. Despite the relationship of the basic foundations of both works, researchers differently interpret their comparative aspects. This fact makes such component of historical research as formation and development of the scientific principles of accounting relevant.
Reserve and regulatory objects in accounting theory and practice: origins and evolution of the world accounting thoughtwithin the framework of the developments by the Western Ukrainian scientists of the 19th – middle 20th cent. (Opinion from the modern age perspective)
(Lviv Politechnic Publishing House, 2019-02-26) Yaremko, I.; Lemishovska, O.; Lviv Polytechnic National University
There are growing risks in the conduct of financial and economic activities by economic agents in the conditions of the modern economy, and because a reliable information base is needed both for management purposes and for market counterparties regarding the means actually available at an enterprise to overcome the risk of loss (reduction) of capital. Accounting and public reporting is the only tool that provides information in formalized data on the size of the reserve and insurance potential established by an entity. However, there are a number of problematic issues in modern theory and practice regarding the objective display of reserve and regulatory objects in the accounting and their provision in the public financial (corporate) reporting that actualize the multi-vectoral research both in the subject area of knowledge and in the system of interdisciplinary researches. The hypothesis of this research is the assumption of elaboration in past developments, including Western Ukrainian scholars, relevant to the modern theory and practice of ideas that can objectively be considered appropriate for the improvement of modern accounting of capital reserves, a means to enhance the validity of managerial decisions to a more adequate information provision. The article analyses the historical stages of the development of reserve and regulatory objects of accounting, evaluates the fundamental principles of the formation of accounting reserves in different accounting concepts in the evolutionary aspect by distinguishing the relevant ones among them for modern research. The scientific legitimacy of the ways and approaches proposed in this article to improve the conceptual foundations of the reservation system in modern accounting rests upon the use of historically formed ideas and is based on the following approaches: it is argued that accounting tools are an important component of any paradigm of reserve management, the only formalized information tool for disclosing the real state of the security of the capital employed by an enterprise; the formation of reserves is a consequence of one of the principles of accounting – the assumption of continuity of an enterprise, embodied in the modern concept (paradigms) of sustainable development. Using general scientific and interdisciplinary methods of cognition, traditional methods for historicalanalytical analysis (historical and retrospective, historical and comparative methods) and the techniques special for the sphere of accounting, the theoretical generalization was conducted of systematic approaches to organization of computational practise, evolutionary disposition of reserve and regulatory articles in accounting system and their characteristic positioning in separate accounting concepts and theories. A separate component of the study is the historiographical analysis and assessment of accounting reservation in unexplored works of Western Ukrainian theoreticians and in the practice of accounting. On the basis of the performed exploration, the following reasoning was provided regarding the author's conclusions about the appropriateness of the use of certain aspects of the historical developments in respect of regulatory principles in modern norms and regulation in any system of accounting standardization and the suggestions were substantiated about ways to adapt public accounting and financial reporting needs of modern economic conditions. On the basis of the received results, the expediency of use of approaches and techniques of organic and econometric balance theories was substantiated for the development of modern accounting reserve and regulatory objects, which confirms the relevance of research of such direction in general, and of this one in particular.
Theoretical and methodological principles for accounting reflecton of goodwill: dialectics of development and directions of improvement
(Видавництво Львівської політехніки, 2021-03-01) Lemishovska, O.; Mazur, I.; Lviv Polytechnic National University
The rapid development of market relations, Ukraine's integration into the world economic space, encourage companies, in order to achieve competitive advantages, to explore new ways of capitalization. At the same time, the operations of purchase, sale, merger or acquisition of companies, the value of which directly depends on intellectual capital, are becoming more common. The difference in the assessment of market and book value of intellectual capital leads to a special economic and accounting category – goodwill.Despite the prospects of using such a component of assets as goodwill, today there are still a number of theoretical and practical problems, for example: problem of unambiguous understanding and interpretation of the essence of goodwill, methods of its valuation, and the practice of reflecting it in accounting and reporting by domestic enterprises. The study addresses issues related to establishing the nature of goodwill, its content as an intangible economic resource of the enterprise and the component of the value of capital and the problem object of accounting.The purpose of the work is to reveal the economic essence of goodwill as an object of accounting, to conduct a critical analysis of the current standardization of goodwill accounting, to generalize and systematize of existing problems in the formation of accounting information about this object. The task of this study is to formulate separate proposals for improving methodological approaches to accounting for goodwill, which are obtained on the basis of examined legislative and research sources of information. The scientific novelty lies in the substantiation of the accounting category of goodwill as a subjective value and an objectively existing resource, which should be actually reflected in accounting and reporting.
Theoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX – first half of the XX century)
(Видавництво Львівської політехніки, 2019-02-28) Lemishovska, O.; Lviv Polytechnic National University
The objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today's financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization. This actualizes multi-vector studies both in the accounting field and in the system of interdisciplinary research. The accounting methodology and the specific methodology for calculating performance indicators throughout the evolution of this science have always been based on one or the other financial doctrine. In the article are analyzed some aspects of contemporary financial doctrines and regulatory norms of different institutions that influenced the development of conceptual frameworks and methods of calculating performance indicators in accounting development of scientists of Galicia. The scientific validity of the approaches proposed in this article to improve the current basis of enterprise performance criteria is based on the justification of the use of historically formed ideas in the past in the designated territory and is based on the following postulates: accounting tools are the basic information system of any paradigm of financial results management; the process of forming a system of indicators of real and expected profits should be based on the principle of accounting – the assumption of continuity of the enterprise, which is also embodied in modern concepts of financial management of sustainable development. Using general scientific and interdisciplinary methods of cognition, historicalretrospective and historical-comparative methods, theoretical generalizations of basic principles of accounting practice were conducted and the content of Galicia's accounting opinion regarding the indicators of efficiency in relation to the provisions of the current financial and economic concepts was evaluated. The principles and content of reflecting the profitability of the enterprise in the writings of Western Ukrainian scientists are revealed and analyzed. On the basis of this historical and economic intelligence, an argument is made about the possibility of using some of the workings of Galician theorists in the field of finance and accounting to improve the modern system of performance indicators in accounting, financialanalytical and management theory and practice. In particular, it is proposed to take into account the provisions formulated at the time for evaluating the results of the enterprise based on changes in the capital due to economic factors, approaches to accounting for one-time (occasional) income or losses, and methods for the productive impact of the intangible component of capital on the evaluation of the enterprise efficiency. The proposed is in line with modern concepts of costoriented management, criteria for market-based tools for evaluating the effectiveness of companies.
Процеси капіталізації корпорацій та їх відображення у звітності
(Видавництво Львівської політехніки, 2017-03-28) Яремко, І. Й.; Лемішовська, О. С.; Yaremko, I.; Lemishovska, O.; Національний університет «Львівська політехніка»; Lviv Politechnic National University
Розглянуто зміст вартісних критеріїв в управлінні процесами капіталізації корпорацій, зміст формалізованих у фінансовій звітності показників, їхню вартісну спрямованість та розкрито характеристику показників й індикаторів у системах і моделях створеної вартості підприємством. Окреслено можливості інтеграції інстру- ментарію вимірювання вартісних параметрів і традиційних показників фінансової (корпоративної) звітності.