The strategy of institutional reform of the supreme audit institution: the case of Ukraine
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/916 |
Resumo: | The paper aims to define the strategic goals of the Accounting Chamber of Ukraine’s institutional reform. Securing the social confidence towards a public audit institution is the fundamental of its effective implementation. As a result of the proposed strategy realization the transforming the control system according to world standards and good governance requirements must take place focused on economic development maintenance and Sustainable Development Goals achievement.The analysis is based both on directives of the United Nations, INTOSAI and OSCE ruling documents in regard to state audit development and on empirical data obtained under the questionnaire survey among the Accounting Chamber experts and independent accountants in Ukraine. |
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Independent Journal of Management & Production |
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The strategy of institutional reform of the supreme audit institution: the case of Ukrainepublic administrationtrustsupreme audit institutionpublic auditstrategy.The paper aims to define the strategic goals of the Accounting Chamber of Ukraine’s institutional reform. Securing the social confidence towards a public audit institution is the fundamental of its effective implementation. As a result of the proposed strategy realization the transforming the control system according to world standards and good governance requirements must take place focused on economic development maintenance and Sustainable Development Goals achievement.The analysis is based both on directives of the United Nations, INTOSAI and OSCE ruling documents in regard to state audit development and on empirical data obtained under the questionnaire survey among the Accounting Chamber experts and independent accountants in Ukraine.Independent2019-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/91610.14807/ijmp.v10i7.916Independent Journal of Management & Production; Vol. 10 No. 7 (2019): Independent Journal of Management & Production (Special Edition PDATU); 872-8962236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/916/1075http://www.ijmp.jor.br/index.php/ijmp/article/view/916/1102Copyright (c) 2019 Yulia Slobodyanik, Lesia Kondriuk, Yuliia Haiburainfo:eu-repo/semantics/openAccessSlobodyanik, YuliaKondriuk, LesiaHaibura, Yuliia2019-06-01T03:29:06Zoai:www.ijmp.jor.br:article/916Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2019-06-01T03:29:06Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
The strategy of institutional reform of the supreme audit institution: the case of Ukraine |
title |
The strategy of institutional reform of the supreme audit institution: the case of Ukraine |
spellingShingle |
The strategy of institutional reform of the supreme audit institution: the case of Ukraine Slobodyanik, Yulia public administration trust supreme audit institution public audit strategy. |
title_short |
The strategy of institutional reform of the supreme audit institution: the case of Ukraine |
title_full |
The strategy of institutional reform of the supreme audit institution: the case of Ukraine |
title_fullStr |
The strategy of institutional reform of the supreme audit institution: the case of Ukraine |
title_full_unstemmed |
The strategy of institutional reform of the supreme audit institution: the case of Ukraine |
title_sort |
The strategy of institutional reform of the supreme audit institution: the case of Ukraine |
author |
Slobodyanik, Yulia |
author_facet |
Slobodyanik, Yulia Kondriuk, Lesia Haibura, Yuliia |
author_role |
author |
author2 |
Kondriuk, Lesia Haibura, Yuliia |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Slobodyanik, Yulia Kondriuk, Lesia Haibura, Yuliia |
dc.subject.por.fl_str_mv |
public administration trust supreme audit institution public audit strategy. |
topic |
public administration trust supreme audit institution public audit strategy. |
description |
The paper aims to define the strategic goals of the Accounting Chamber of Ukraine’s institutional reform. Securing the social confidence towards a public audit institution is the fundamental of its effective implementation. As a result of the proposed strategy realization the transforming the control system according to world standards and good governance requirements must take place focused on economic development maintenance and Sustainable Development Goals achievement.The analysis is based both on directives of the United Nations, INTOSAI and OSCE ruling documents in regard to state audit development and on empirical data obtained under the questionnaire survey among the Accounting Chamber experts and independent accountants in Ukraine. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-05-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/916 10.14807/ijmp.v10i7.916 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/916 |
identifier_str_mv |
10.14807/ijmp.v10i7.916 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/916/1075 http://www.ijmp.jor.br/index.php/ijmp/article/view/916/1102 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Yulia Slobodyanik, Lesia Kondriuk, Yuliia Haibura info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Yulia Slobodyanik, Lesia Kondriuk, Yuliia Haibura |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 10 No. 7 (2019): Independent Journal of Management & Production (Special Edition PDATU); 872-896 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
_version_ |
1797220491930370048 |