The influence of corporate governance international models on the development of accounting practice
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2019, Vol 42, Issue 1
Abstract
The essence of the concept of «corporate governance model» has been considered. The main characteristics of international models of corporate governance have been analyzed. The expediency of using the concept of domestic model of «corporate governance» have been substantiated. The main problem areas of improvement of accounting and analytical support of corporate governance have been highlighted. The characteristic features of the domestic model of corporate governance have been analyzed. The distinctive features of the influence of the German and Anglo-Saxon models of corporate governance on the development of the accounting system in Ukraine have been disclosed. The reasons and consequences of convergence of international models of corporate governance have been considered. The problem of inconsistency of the implemented corporate governance model with the national accounting system has been identified. The issues of convergence of international accounting models have been clarified. The peculiarities of development of the domestic system of corporate governance in the context of improving the national accounting system have been disclosed.
Authors and Affiliations
V. Yu. Tsaruk
Keywords
Related Articles
- EP ID EP567259
- DOI -
- Views 95
- Downloads 0
Peculiarities of formation of accounting policy of the catering company
Restaurant business in Ukraine is developing quite dynamically. Today, services of off-premise catering have become an integral part of each business process. Insufficient level of theoretical and practical developments...
Accounting judgement as basis of innovative development of accounting and analytical management
The most significant and researched accounting innovation is a professional judgement of a specialist in the context of accounting theory and methodology and is one of first tasks that requires solving. The author propos...
Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise
Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and m...
Improving of the financial statements forms of credit unions under stakeholders information needs
The need for a satisfaction of credit union users’ information requests causes necessity to improve procedure of disclosure of financial information in their financial statements. Analysis of statistics on the activities...
Assessment of the system of financial planning of the enterprise on the basis of a balanced score card
The paper investigates the features of constructing a balanced score card (BSC) for assessing the implementation of financial planning at the enterprise. In the course of this study, we identified and formed three groups...