Principles of State Financial Control of Ukraine in the Conditions of European Integration

Pustovit, Yuliya; Timashov, V.O.; Berher, Alina

doi:10.30525/2256-0742/2018-4-1-293-303

Cited by 2 publications

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“…The principle of accountability requires employees to account for their performance in a transparent manner, preventing manipulation of transactions. The principle of responsibility ensures understanding and compliance with regulations related to money and financial management, while the principles of independence and fairness ensure financial processes and decisions are carried out objectively (Pustovit, Timashov, & Berher, 2018). The implementation of these GCG principles will build a strong and responsible corporate management system.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Gas Station Financial Management to Prevent Fraud and Anticipate the Impact of Revenue Fluctuations

Elvionita,

Hastuti

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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The aim of this research is to explore how management can prevent and control fraud and also anticipate the impact of fluctuations in ABC gas station revenues. The research methodology employed in this study is a qualitative approach with a case study conducted at ABC Gas Station. Data was gathered through interviews with the head of the finance department, administrative personnel, supervisors, managers, the director of ABC Gas Station, and the SPI Foundation team. The collected data was then analyzed and further developed utilizing the Triangle Fraud Theory, consisting of pressure, opportunity, and rationalization. By comprehending these factors, ABC Gas Station can pinpoint potential areas susceptible to fraudulent activities and implement appropriate controls to prevent them. This study provides valuable insights into the financial management practices at ABC Gas Station, offering actionable recommendations to strengthen operational integrity and navigate the challenges posed by fraud and revenue fluctuations. By implementing these suggestions, gas stations can ensure more robust financial management and secure long-term sustainability in a competitive market. This research significantly advances the understanding of financial management within gas stations by conducting a comprehensive evaluation of its susceptibility to fraudulent activities, particularly in light of past incidents. It uniquely combines financial analysis with the Triangle Fraud Theory to comprehensively assess the weaknesses in the financial management system and the justifications behind fraudulent actions. This integration of financial evaluation and fraud theory represents a fresh perspective in addressing financial integrity in gas station businesses.

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Section: Introductionmentioning

confidence: 99%

Analysis of Gas Station Financial Management to Prevent Fraud and Anticipate the Impact of Revenue Fluctuations

Elvionita,

Hastuti

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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Гуржій

Deshko

Gurzhii

et al. 2019

VPA

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The following research deals with problems and issues regarding state audits within the topic of deepening European integration, steady development of the national system of public finances of Ukraine, and transition to international standards which are becoming of particular importance bearing in mind state financial control. In recent years these issues have emerged as key instruments for ensuring the legality, correctness and efficiency of accumulation and spending of public funds. Growing interest in the evolution of this institution is an important indicator of the democratization of a society and, at the same time, it is a guarantee of transparency in public financial activities. Taking into account the obvious progress of development of state financial control in Ukraine, the overall significance of state audits remains as one of the key questions on the level of law and legislation. Present level of development of national public finances shows an urgent necessity to improve the legal, organizational, economic and information basis of testate financial control. To attain these goals the state must upgrade existing legislative controls, establish relevant web resources, etc. These activities should be aimed at increasing efficiency over the control of accumulated or spent public finances. The proposed steps are to stipulate the promotion of the transition to international principles regarding state audits, the development of mechanisms for public financial control, and an increase in the effectiveness of controlling functions over public fund accumulation and spending.Raktažodžiai: valstybės finansai, valstybės biudžetas, finansų kontrolė, valstybės kontrolė, efektyvumo auditas, išorės auditas, vidaus auditas, apskaitos rūmai.Taras Gurzhii, Teisės mokslų daktaras, profesorius, Tarptautinės prekybos ir teisės fakulteto Administracinės, finansų ir informacinės teisės katedros vedėjas, Kijevo nacionalinis prekybos ir teisės universitetas, Kijevas, Ukraina.Deshko Lyudmyla, Teisės mokslų daktarė, profesorė, Tarptautinės prekybos ir teisės fakulteto Tarptautinės viešosios teisės katedros vedėja, Kijevo nacionalinis prekybos ir teisės universitetas,

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Principles of State Financial Control of Ukraine in the Conditions of European Integration

Abstract: Abstract. The purpose of the study is an improvement of principles of state financial control of Ukraine taking into account European advanced experience.

Cited by 2 publications

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Analysis of Gas Station Financial Management to Prevent Fraud and Anticipate the Impact of Revenue Fluctuations

Analysis of Gas Station Financial Management to Prevent Fraud and Anticipate the Impact of Revenue Fluctuations

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