Historical aspects of the development of accounting system in the context of hostilities

Simple item page
dc.citation.epage55
dc.citation.issue2
dc.citation.spage47
dc.contributor.affiliationZhytomyr Polytechnic State University
dc.contributor.authorLehenchuk, S.
dc.coverage.placenameЛьвів
dc.coverage.placenameLviv
dc.date.accessioned2020-02-26T13:30:40Z
dc.date.available2020-02-26T13:30:40Z
dc.date.created2019-02-28
dc.date.issued2019-02-28
dc.description.abstractThe 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.extent47-55
dc.format.pages9
dc.identifier.citationLehenchuk 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.citationenLehenchuk 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.urihttps://ena.lpnu.ua/handle/ntb/46121
dc.language.isoen
dc.publisherВидавництво Львівської політехніки
dc.publisherLviv Politechnic Publishing House
dc.relation.ispartofEconomics, Entrepreneurship, Management, 2 (6), 2019
dc.relation.references1. 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.references2. 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.references3. 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.references4. 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.references5. 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.references6. 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.references7. 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.references8. Lehenchuk, S. F. (2017). Bahatovariantnist v bukhhalterskomu obliku: istoryko-teoretychni aspekty [Multivariance in accounting: historical and theoretical aspects]. Zhytomyr: ZhDTU [in Ukrainian].
dc.relation.references9. 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.references10. 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.references11. Narodnoe hozyaistvo SSSR za 70 let (1987) [The national economy of the USSR for 70 years]. Moscow: «Finance and statistics» [in Russian].
dc.relation.references12. 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.references13. 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.references14. 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.references15. 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.references16. Accounting Research Bulletins. Committee on Accounting Procedure. (1942). “Accounting for Special Reserves Arising Out of theWar”, 13, 111–118.
dc.relation.references17. 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.references18. Djatej, A. & Sarikas, R. (2009). The Second World War and Soviet accounting. Accounting history, 14, 1–2, 35–54.
dc.relation.references19. Funnell, W. & Chwastiak, M. (2015). Accounting War: The Politics of Military Finance. “Routledge”.
dc.relation.references20. 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.referencesen1. 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.referencesen2. 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.referencesen3. 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.referencesen4. 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.referencesen5. 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.referencesen6. 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.referencesen7. 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.referencesen8. Lehenchuk, S. F. (2017). Bahatovariantnist v bukhhalterskomu obliku: istoryko-teoretychni aspekty [Multivariance in accounting: historical and theoretical aspects]. Zhytomyr: ZhDTU [in Ukrainian].
dc.relation.referencesen9. 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.referencesen10. 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.referencesen11. Narodnoe hozyaistvo SSSR za 70 let (1987) [The national economy of the USSR for 70 years]. Moscow: "Finance and statistics" [in Russian].
dc.relation.referencesen12. 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.referencesen13. 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.referencesen14. 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.referencesen15. 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.referencesen16. Accounting Research Bulletins. Committee on Accounting Procedure. (1942). "Accounting for Special Reserves Arising Out of theWar", 13, 111–118.
dc.relation.referencesen17. 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.referencesen18. Djatej, A. & Sarikas, R. (2009). The Second World War and Soviet accounting. Accounting history, 14, 1–2, 35–54.
dc.relation.referencesen19. Funnell, W. & Chwastiak, M. (2015). Accounting War: The Politics of Military Finance. "Routledge".
dc.relation.referencesen20. 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.urihttps://dtek.com/content/files/auditorskiy-visnovok-schodo-finansovoi-zvitnostitovaristva-za--2016-rik.pdf
dc.relation.urihttp://www.umoloda.kiev.ua/number/0/2006/126257/
dc.relation.urihttp://docs.cntd.ru/document/901855443
dc.relation.urihttps://dtek.com/content/files/dtek_prez_irfy_new_2018-autumn_main_final.pdf
dc.relation.urihttp://ssrn.com/abstract=2634591
dc.rights.holder© Національний університет „Львівська політехніка“, 2019
dc.subjectaccounting system
dc.subjecthistory of accounting system
dc.subjecthostilities in Ukraine
dc.subjecthybrid war
dc.subjectaccounting system as a socio-economic institute
dc.subject.udc657.1
dc.titleHistorical aspects of the development of accounting system in the context of hostilities
dc.typeArticle

Files

Original bundle

Now showing 1 - 2 of 2
Thumbnail Image
Name:
2019v6n2_Lehenchuk_S-Historical_aspects_of_the_47-55.pdf
Size:
217.56 KB
Format:
Adobe Portable Document Format
Download
Thumbnail Image
Name:
2019v6n2_Lehenchuk_S-Historical_aspects_of_the_47-55__COVER.png
Size:
446.8 KB
Format:
Portable Network Graphics
Download

License bundle

Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
2.94 KB
Format:
Plain Text
Description:
Download

Collections

Economics, Entrepreneurship, Management. – 2019. – Vol. 6, No. 2