| Title |
Conceptual Principles Of Accounting And Control Of The Local Budgets During The War And Post-War Periods |
| ID_Doc |
41489 |
| Authors |
Vasylevska-Smaglyuk, O; Hura, N; Derun, I; Shevchuk, V |
| Title |
Conceptual Principles Of Accounting And Control Of The Local Budgets During The War And Post-War Periods |
| Year |
2023 |
| Published |
Financial And Credit Activity-Problems Of Theory And Practice, 1, 48 |
| DOI |
10.55643/fcaptp.1.48.2023.3982 |
| Abstract |
External threats (Russian-Ukrainian war, climate change on the planet, consequences of the COVID-19 pandemic) and internal factors (lack of funding, inefficient use of funds, inconsistency of powers of the executive power at different levels) lead to unbalanced adoption of budget decisions at the local level in Ukraine. A major role in overcoming such bottlenecks lies in rethinking the functions of accounting and control. The purpose of the article is to find new conceptual approaches that will improve the efficiency of municipalities based on providing the management of the territorial community with complete, accurate and operational data. The authors analyze the publications for 1946-2022 from SCOPUS by computer program VOSviewer, using methods of content analysis and clustering. In addition, the authors use a number of scientific methods: analysis and synthesis, induction and deduction, the system method, analogies, etc. The study deals with a number of problems and solutions implemented by municipalities during wartime, related to local budgets. The influence of natural factors, sustainable development, accounting and control on ensuring the manageability of budgets of territorial communities has been clarified. The authors propose a new conceptual approach to the organization of the budgetary process of territorial communities, which is based on the concept of STEM. For its practical implementation, it is recommended to apply the smart city concept. The study identifies the main advantages and caveats regarding its implementation in Ukraine. The practical significance of the obtained results lies in the possibility of improving accounting and control of local budgets. |
| Author Keywords |
decentralization; local budget; smart city; territorial community; STEM |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:000975740600008 |
| WoS Category |
Business, Finance |
| Research Area |
Business & Economics |
| PDF |
https://fkd.net.ua/index.php/fkd/article/download/3982/3746
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