УКР ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences


The Transformation of Competencies of Auditors in the Hotel Industry Concerning New Tendencies in the Development of the Audit Institute
Koliesnichenko A. S.

Koliesnichenko, Anastasiia S. (2020) “The Transformation of Competencies of Auditors in the Hotel Industry Concerning New Tendencies in the Development of the Audit Institute.” Business Inform 12:319–326.
https://doi.org/10.32983/2222-4459-2020-12-319-326

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 2

Download article (pdf) -

UDC 657.6:640.41

Abstract:
This article is aimed at: formulating the key competencies of auditors in accordance with modern directions of audit development; substantiating the need and disclosing the logic of implementation of strategic adaptation of the competencies of auditors of the hotel industry enterprises; determining the internal and external processes that impact the formation of strategic adaptation of the auditor’s competency system and the development of the audit institute in general. It is proved that the introduction of the latest innovative changes, methods and forms of organization of interaction between all subjects and institutes of audit activity will allow: to satisfy the interests of modern users of audit services and related areas of the hotel industry; to preserve competitive advantages in the industry; to provide guaranty for the sustainable business development. Taking into account the popular competencies caused by the new trends in the development of the audit will contribute to the substantiation and construction of the procedure for implementing strategic adaptation of the competencies of auditors of the hotel industry enterprises on the principles of adaptability, complexity and synergism. As a result, the set of competencies of the auditor is becoming more and more interesting and in demand for users of management accounting and reporting, acquires additional functions and tasks in the context of the development of the hotel industry. Under the influence of both the internal and the external processes, there is a further division of the audit institute into an independent subsystem of the hotel cluster. The results formulated in the course of the research allow us to state that in the future it will be expedient to analyze certain factors and components influencing the strategy of adaptation of the system of the auditors’ competencies.

Keywords: audit, competence, strategy, hotel industry, competition, synergism.

Fig.: 4. Bibl.: 12.

Koliesnichenko Anastasiia S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Finance, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

List of references in article

Boiko, O. “Evoliutsiia audytu zadlia staloho rozvytku: symbioz novykh tekhnolohii, kompetentsii ta dosvidu“ [The Evolution of Audit for Sustainable Development: A Symbiosis of New Technologies, Competencies and Experience]. Visnyk MSFZ. 2019. https://msfz.ligazakon.ua/ua/magazine_article/FZ001944
Dolbnieva, D. V. “Suchasnyi stan i napriamy udoskonalennia audytorskoi diialnosti v umovakh yevropeiskoi intehratsii Ukrainy ta zastosuvannia mizhnarodnykh standartiv“ [The Modern State and Directions of Improvement of Audit Activity in the Conditions of European Integration of Ukraine and Application of International Standards]. Ekonomika ta derzhava. 2018. http://www.economy.in.ua/pdf/2_2018/18.pdf
Dorosh, N. I. “Rozvytok instytutu audytorstva v Ukraini“ [Development of the Audit Institute in Ukraine]. Oblik i finansy APK. http://magazine.faaf.org.ua/rozvitok-institutu-auditorstva-v-ukraini.html
Dorosh, N. I. “Rozvytok audytorskoi diialnosti v Ukraini v umovakh yevrointehratsiinykh protsesiv“ [The Development of Audit Activity in Ukraine for the European Integration Processes]. Ekonomika, no. 10 (2015): 17-23. DOI: http://dx.doi.org/10.17721/1728-2667.2015/175-10/3
Zavidna, L. D. “Orhanizatsiino-metodychnyi pidkhid do formuvannia stratehii zabezpechennia konkurentospromozhnosti pidpryiemstv sfery hotelnykh posluh“ [Organizational and Methodological Approach to the Formation of the Strategy of Providing Competitiveness of Hotel Enterprises]. Prychornomorski ekonomichni studii. 2017. http://www.bses.in.ua/journals/2017/15_2017/19.pdf
“Informatsiia pro stan audytorskoi diialnosti v Ukraini u 2019 rotsi“ [Information on the State of Auditing in Ukraine in 2019]. Audytorska palata Ukrainy. https://www.apu.com.ua/wp-content/uploads/2019/06/Інформація-про-стан-аудиторськоі?-діяльності-за-2019-рік.pdf
Mardus, N. Yu. “Suchasni tendentsii orhanizatsii audytu“ [Current Trends in Audit Organization]. Suchasni problemy obliku, analizu, audytu i opodatkuvannia subiektiv hospodarskoi diialnosti: teoretychni, praktychni ta osvitianski aspekty, part 1. Dnipro: NMetAU, 2019. 602-605.
Obushna, N. “Publichnyi audyt: poniattia ta sutnist“ [Public Audit: Concept and Essence]. Derzhavne upravlinnia ta mistseve samovriaduvannia. 2016. http://www.dridu.dp.ua/vidavnictvo/2016/2016_04(31)/5.pdf
Pushkar, M. S., and Shchyrba, M. T. Teoriia i praktyka formuvannia oblikovoi polityky [Theory and Practice of Accounting Policy Formation]. Ternopil: Kart-blansh, 2010.
Stolyarchuk, V. N. “Strategicheskoye planirovaniye razvitiya gostinichno-restorannogo biznesa“ [Strategic Planning for the Development of the Hotel and Restaurant Business]. Tekhnologicheskiy audit i rezervy proizvodstva, no. 6/4 (2014): 34-36. DOI: 10.15587/2312-8372.2014.32427
Stratehichne upravlinnia hotelnymy pidpryiemstvamy v umovakh hlobalizatsii [Strategic Management of Hotel Enterprises in the Context of Globalization]. Zaporizhzhia: ZNTU, 2018.
Shulha, S. V. “Audytorska diialnist v Ukraini v umovakh yevrointehratsii“ [Auditing in Ukraine in the Context of European Integration]: dys. ... d-ra ekon. nauk : 08.00.09, 2020.

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

  © Business Inform, 1992 - 2024 The site and its metadata are licensed under CC BY-SA. Write to webmaster