Theoretical Foundations of Development of Mission and Abilities of the Accounting Institute in the Context of Enterprises Economic Security Management

Stanislav Vasylishyn ()
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Stanislav Vasylishyn: Kharkiv National Agrarian University named after V.V. Dokuchaiev, Kharkiv, Ukraine

Oblik i finansi, 2020, issue 1, 20-27

Abstract: Under the conditions of constant exacerbation of the risks and threats of the enterprise function in environment, there is a need to improve the existing mechanisms of economic security management. This approach causes a change of the existing accounting and analytical provision as the main information source for making effective management decisions and recognition the economic security as accounting object. The purpose of the article is to develop a conceptual model of expanding the mission and capability of the accounting institute with security functionality in the context of improving accounting and analytical provision for enterprises economic security management. The features of accounting from the standpoint of the institutional approach were highlighted and the essential model of interrelation between the institutional provision of economic security and accounting was presented. It was proved that the institute of accounting with its philosophy, object sphere and theoretical and methodological grounds is able to strengthen and improve the levers of economic security management. According to the results of the study, the conceptual model of expanding the mission and capacity of the accounting institute with security functionality was proposed, which embodies the logical interpretation of the category "accounting and analytical support for enterprises economic security management". This model takes into account the influence of the theoretical and methodological basis of the accounting objects that allow to formulate a secure accounting policy and arrange security accents in the financial reporting of the enterprises. The influence of institutional factors on the accounting and analytical provision of enterprises economic security management was substantiated. The conducted study contains theoretical propositions, which create the basis for development of accounting and analytical provision of economic security management and practical implementation of the elements of the security accounting policy at the enterprises.

Keywords: accounting; institute of accounting; economic security; accounting and analytical provision; management; accounting policy (search for similar items in EconPapers)
JEL-codes: B52 M41 (search for similar items in EconPapers)
Date: 2020
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