Management accounting in state institutions of higher education as an element of the implementation mechanism of the sustainable development goals of Ukraine

Свірко, Світлана Володимирівна; Hordiienko, Larysa; Тростенюк, Тетяна; Андрусів, Уляна; Rudnychenko, Svitlana; Cherchata, Anzhela

doi:10.5267/j.ac.2021.3.022

Cited by 3 publications

(1 citation statement)

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“…The obtained results cannot be generalized to different groups and contexts. The results of the study help to better understand new business models on digital platforms, and also show how these techniques contribute to the digital transformation of traditional sectors (Sena, 2020;Svirko et al, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

Human-centric paradigm as a fundamental principle of the public administration system

Kalnysh,

Kuprii,

Kharytonov

et al. 2024

Multidiscip. Sci. J.

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The article analyzes trends in the provision of public services in Ukraine and the world. The system of providing services, the mechanisms of their public management are analyzed, and the theoretical and practical research base is formed. The priorities of the population in obtaining public services have been determined. the purpose of the article is to search for effective public management mechanisms aimed at ensuring the appropriate level of public service provision regardless of social status, age, race, or gender. The role of various branches of government in ensuring the quality of public services is determined. The article presents the results of a sociological survey, which made it possible to determine the priorities of the provision of public services and assess the quality of their provision. The correspondence of these indicators was formed and their interrelationships were determined. An analysis of the role of the judicial system as one of the branches of government in the provision of public services was carried out. For this purpose, a section of the statistics of executive proceedings, which were related to the provision of public services, was made. The dynamics are given for the years 2015-2022, which made it possible to analyze changes in such indicators and determine cause-and-effect relationships. The world experience in the system of public management of the provision of public services is analyzed. In particular, the dependence of the level of economic development of the state and the level of provision of public services is determined. Problems in the provision of services related to a person's social status and gender problems have been identified. The result of the study is the development of recommendations for improving the system of providing public services considering the problems identified during the analysis in the article. Ensuring equal access to public services for all citizens can be a complex issue that needs to be addressed considering social, economic, and cultural factors, as well as gender equality.

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Section: Literature Reviewmentioning

confidence: 99%

Human-centric paradigm as a fundamental principle of the public administration system

Kalnysh,

Kuprii,

Kharytonov

et al. 2024

Multidiscip. Sci. J.

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Substantiation of the conceptual basis and structure of state security as an object of public administration

Ievdokymov

Свірко

Tarasova

2021

TAPR

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Тhe object of research is state security and its element-by-element structure in the context of the objective attention of public administration. A problematic aspect is the lack of clarity of interpretation of the main category and identification of components of state security, which slows down the formation of effective mechanisms of public administration in the field of state security, and thus reduces its effectiveness. The study used methods of analysis and synthesis, induction and deduction, as well as decomposition, which allowed to clarify the definition of state security, its structure and provide a primary description of these components. The definition of «state security» is formed. It is proposed to understand the state of protection of various vector interests of the state and the citizen, which ensures the effective functioning of all spheres, industries, institutional sectors, mechanisms, implementation of functions and powers of the state for their development. An important emphasis on this situation is its achievement in a changing environment, external and internal threats. The separation of the following types of components of state security with the corresponding content load is motivated: security of national administration; political security; economic security; military security; security of public and legal order; social and humanitarian security; information and communication security; resource and environmental security; technical and technogenic safety; international diplomatic security. In comparison with the existing approaches, the applied unification terminological approach allows to emphasize quite concretely the content of concepts in the context of their «historical nature». In contrast to the existing approaches to the structure of state security, the presented segmentation of state security takes into account the domestic regulatory framework, global approaches to determining the objective attention of the state and its threats, current trends in civil society. Due to the implementation of the author’s proposals in practice, state security as an object of public administration acquires a clear systematics, which allows to form both scientifically sound mechanisms of the latter and new areas of research.

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Management accounting in state institutions of higher education as an element of the implementation mechanism of the sustainable development goals of Ukraine

Свірко¹,

Hordiienko²,

Тростенюк³

et al. 2021

10.5267/j.ac

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The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.

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Management accounting in state institutions of higher education as an element of the implementation mechanism of the sustainable development goals of Ukraine

Cited by 3 publications

References 1 publication

Human-centric paradigm as a fundamental principle of the public administration system

Human-centric paradigm as a fundamental principle of the public administration system

Substantiation of the conceptual basis and structure of state security as an object of public administration

Management accounting in state institutions of higher education as an element of the implementation mechanism of the sustainable development goals of Ukraine

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