RESPONSIBILITY AND AWARENESS – RELEVANT DOMESTIC CONTROL COMPOUNDS

Apply

RESPONSIBILITY AND AWARENESS – RELEVANT DOMESTIC CONTROL COMPOUNDS

Journal Title: Причорноморські економічні студії - Year 2018, Vol 26, Issue 2

Abstract

The article deals with the interpretation of the notion of responsibility and accountability in the context of the implementation of internal control in budgetary institutions. The understanding of "managerial accountability" in accordance with European standards of internal control is explored. The necessity of filling the new meaning of the concept of "managerial accountability" on the basis of the "concept of accountability", which is widely used in EU countries, is proved. The components of managerial accountability are determined, for which the delegated responsibilities and powers to the heads of operational level of management of the budget institution in the part of the organization of financial management and control in the structures and subordinate units that are subordinated to them are delegated. The sequence of introduction of managerial accountability in public sector institutions is proposed in order to create a system of internal control of the European standard.

Authors and Affiliations

T. M. Mishchenko

Keywords

ШЛЯХИ ДОСЯГНЕННЯ ПАРИТЕТНОСТІ ЕКОЛОГО-ЕКОНОМІЧНИХ І ЕКОЛОГО-СОЦІАЛЬНИХ ЦІЛЕЙ ДЕПРЕСИВНИХ РЕГІОНІВ

У статті розглянуто питання екологічно-сталого розвитку депресивного регіону шляхом впровадження системи екологічного менеджменту на промисловому підприємстві.

DIRECTIONS TO IMPROVE EFFICIENCY OF BANKS CREDIT ACTIVITY IN CONDITIONS OF POST-CRISIS DEVELOPMENT OF THE BANKING SECTOR OF UKRAINE ECONOMY

In the article the problems concerning the efficiency of lending activity of banking institutions in the post-crisis development of the banking sector of the national economy of Ukraine are defined. Furthermore, a set of...

EP ID EP589216
DOI -
Views 123
Downloads 0