Accounting and Control in Ensuring Economic Security of the Organizations of Perm Region
DOI:
https://doi.org/10.17059/2016-3-23Keywords:
economic security, accounting, internal theft, protective functions of accounting and control, financial security, internal audit, solvency of the enterprise, financial and economic reporting, fiscal authoritiesAbstract
The article deals with the urgent problem concerning the regional development as well as the specific organization, or to the development of an integrated system of economic security of the organization. The article discusses the importance of such an element of economic security (including the financial security) as the accounting and control as well as their possible violations. The authors substantiate their position on the relationship of the violations of accounting and control and also the internal theft, other economic crimes and their negative consequences. The analysis of the existing national and foreign sources related to the subject of the study is carried out. The conclusion is made about the lack of modern research devoted to the study of the protective properties of accounting, control and their violations, which condition economic crimes. The methodological tools of the research include dialectic method, systemic analysis, complex sociological methods: the analysis of the legal sources, of statistical information and judicial practice. On the basis of the analysis of criminal cases, financial statements, publications media, the authors made the conclusion about the conditionality of the theft in the organizations as there are the violations of accounting and control, low efficiency of control and auditing, of preventive measures for neutralization of the violations of accounting and control from the services of economic security, accounting offices, auditing and law enforcement services. The recommendations for the optimization of this work are introduced. They can be used by accounting departments, auditing bodies, fiscal authorities at the municipal and regional level and by law enforcement officials. The economic security is necessary for any organizations regardless of their forms of ownership, ranging from government organizations to small kiosks. The difference will only consist in the means and methods.References
Shapiro, L. G. (2008). Spetsialnyye znaniya v ugolovnom sudoproizvodstve i ikh ispolzovanie pri rassledovanii prestupleniy v sfere ekonomicheskoy deyatelnosti: avtoref. diss…. d-ra yurid. Nauk [The special knowledge in criminal proceedings and their use in the investigation of crimes in the sphere of economic activity: abstract of Doctoral thesis in Juridical Sciences]. Krasnodar: GOU VPO “Saratovskaya gosudarstvennaya akademiya prava” Publ., 51.
Ronis, S. R. (2011). Economic Security. Neglected Dimension of National Security? Washington, D.S.: National Strategic Studies by National Defence University, 116.
Kozlov, T. L. (2013). Prokurorskaya deyatelnost v sisteme mer profilaktiki korruptsii [Prosecutorial activity in the system of measures for corruption prevention]. Vestnik Akademii Generalnoy prokuratury Rossiyskoy Federatsii [Bulletin of Academy of Prosecutor General of the Russian Federation], 1(33), 36–42.
Larkov, A. N. (2014). Analiticheskoye obespechenie profilaktiki prestupnosti [Analytical support of crime prevention]. Vestnik Akademii Generalnoy prokuratury Rossiyskoy Federatsii [Bulletin of Academy of Prosecutor General of the Russian Federation], 6(44), 52–57.
Ireland, J. (2005). Principles of Accounting. London: University of London, 280.
Kudryavtsev, V. N. & Yeminov, V. E (Eds). Kriminologiya: uchebnik [Criminology: Textbook]. 3d ed. Moscow: Yurist Publ., 734.
Svetlakov, A. G. et al. (2010). Ekonomicheskaya bezopasnost: ucheb. posobie [Economic security: textbook]. In: A. G. Svet-
lakov (Ed). Perm: Ministerstvo selskogo khozyaystva RF, FGOU VPO “Permskaya GSKhA” Publ., 328.
Myasnikovich, M. V., Polonik, S. S. & Puzikov, V. V. (2006). Upravlenie sistemoy obespecheniya ekonomicheskoy bezopasnosti [Management system of economic security]. Minsk: IOOO “Pravo i ekonomiki” Publ., 380.
Gusakov, V. G. & Ilina, Z. M. (2004). Prodovolstvennaya bezopasnost: voprosy teorii i praktiki [Food safety: theory and practice]. Minsk: Institut agrarnoy ekonomiki NAN Belarusi Publ., 136.
Bibigul, A. (2014, September 1–9). Accounting and public expectations: interrelations and transformation of accounting control function. International multidisciplinary scientific conference on social sciences and arts SGEM2014. Conference Proceedings, B.2, Vol. 2, 11–18. ISBN 978–619–7105–26–1/ ISSN 2367–5659.
Nikitenko, P. G. & Bulavko, V. G. (Eds). (2009). Ekonomicheskaya bezopasnost. Teoriya, metodologiya, praktika [Economic security: theory, methodology, practice]. Minsk: Pravo i ekonomika Publ., 394.
Voronkova, A. E., Ponomaryov, V. P. & Dibnis, G. I. (2000). Pіdtrimka konkurentospromozhnogo potentsіalu pіdpriєmstva [Support of competitive capacity of the enterprise]. Kiev: Tekhnіka Publ., 152.
Golubyatnikov, S. P. (2002). Sudebnaya bukhgalteriya: ucheb. posobie [Forensic accounting: textbook]. Moscow: IMTs GUK MVD Rossii Publ., 136.
Afanasyeva, E. G., Bakshinskas, V. Yu., Gubin, E. P. et al. (2015). Korporativnoye pravo: uchebnik [Corporate law: textbook]. In: I. S. Shitkin (Ed.). 2d revised and enlarged ed. Moscow: KNORUS Publ., 1080. Retrieved from the legal reference system «Consultant Plus».
Borisov, A. B. (2009). Bolshoy ekonomicheskiy slovar [Big economic dictionary]. 2d revised and enlarged ed. Moscow: Knizhnyy mir Publ., 260.
Golubyatnikova, S. P. (Ed.) (1998). Sudebnaya bukhgalteriya: uchebnik [Forensic accounting: Textbook]. Moscow: Yuridicheskaya literatura Publ., 368.
Tolkachenko, A. A. (1999). Sudebnaya bukhgalteriya: ucheb.-prakt. posobie [Forensic accounting. Educational-practical textbook]. Moscow: Pravovoye prosveshchenie Publ., 128.
Svetlakov, A. G., Andrunik, A. P. & Sysuev, Yu. B. (2010). Kontseptsiya ekonomicheskoy bezopasnosti: metody predotvrashcheniya riskov i ugroz organizatsiy sluzhboy upravleniya personalom: ucheb. posobie [The concept of economic security: methods to prevent risks and threats to organizations by the office of personnel management]. Perm: FGOU VPO PFNA MVD Rossii Publ., 576.
Larkov, A. N. (2014). Izbrannyye trudy [Selected works]. Comp. by A. D. Vinogradova, Introductory article by R. V.; Academy of General Procuracy of the Russian Federation. Moscow, 320.
Pickett, K. H. S. (2010). The Internal Auditing Handbook. Wiley, 1058. ISBN 978–0-470–51871–7.
Camp, L. J. & Lewis, S. (2009). Economics of information security. UK/ University of Cambridge. New York, Boston, Dordrecht, London, Moscow: Kluwer academic publishers, 295. ISBN: 1–4020–8090–5; Print ISBN: 1–4020–8089–1.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 V.V. Epishin, A.G. Svetlakov
This work is licensed under a Creative Commons Attribution 4.0 International License.
