https://sci.ldubgd.edu.ua/jspui/handle/123456789/10347 2026-04-07T08:31:28Z 2026-04-07T08:31:28Z Стеців, Ігор Ігорович https://sci.ldubgd.edu.ua/jspui/handle/123456789/9639 2024-02-16T20:40:09Z 2021-01-01T00:00:00Z

Title: Integration of flexibility concepts in the management, accounting and financial accounting system: effectiveness of the Agile methodology Authors: Стеців, Ігор Ігорович Abstract: In a highly competitive, changing environment, organizations face the challenge of ensuring a high level of flexibility and stability. A particularly difficult task is to ensure the flexibility of organizations in the management, accounting and financial accounting subsystem. In this study, the main statement is that the flexibility of management accounting provides flexibility to other subsystems of the organization, forming a generally adaptive structure of the organization to environmental conditions. This article is based on the concept of organizational flexibility and Agile philosophy, which reflects the implications and principles of integration of methodology in accounting systems. A qualitative-empirical approach based on the secondary analysis of publications for 2017-2020 and methods of analysis and generalization was used to conduct the study. The results demonstrate the indirect impact of Agile methods on management accounting through the provision of management flexibility, supply systems, sales, production. This transforms financial accounting through the flexibility of human resources in management processes. Accounting remains the least flexible system due to legal constraints. In general, the transformation of accounting automatically occurs through the integration of technology and process automation: the structure of the organization changes, financial workers and accountants are more flexible in making decisions about planning costs, revenues, profits. Thus, automation has provided a transition from a limited, regulated, chaotic management accounting system to a flexible, hybrid one. Accounting information is the basis for economic control and organization of its process. As a result, control information is formed to make effective management decisions by managers at different levels. Skills and competencies of accountants are expanded, roles move from current to operational, tactical, strategic.

2021-01-01T00:00:00Z Стеців, Ігор Ігорович https://sci.ldubgd.edu.ua/jspui/handle/123456789/9600 2024-02-16T20:49:15Z 2021-04-01T00:00:00Z

Title: Management Aspects in the Higher Education Quality Assurance System Authors: Стеців, Ігор Ігорович Abstract: The conceptual model of analysis in the management of the competitiveness of the higher education system is substantiated. The scheme of the quality management system of education is offered, which covers two subsystems - quality control of educational services and evaluation of the quality of the result, and accordingly, each of them is characterized by its indicators. Theoretical approaches to the model of quality assurance of education are substantiated. The functions and experience of global, regional, and national institutions in ensuring the quality and social responsibility of the higher education system are systematized. The basic principles for the quality management system of higher education are proposed and characterized.

2021-04-01T00:00:00Z Стеців, Ігор Ігорович https://sci.ldubgd.edu.ua/jspui/handle/123456789/9599 2024-02-16T20:37:47Z 2021-01-10T00:00:00Z

Title: The impact of governance on agricultural production as an exclusive factor of the country’s food security Authors: Стеців, Ігор Ігорович Abstract: The agricultural production, due to the specificity of the functioning of the agricultural industry, is influenced by factors that have significant impacts on agricultural enterprises and determine the importance of state support. The unpredictable factors of agrarian production such as weather, natural disaster, and epidemics increase the risks of agricultural business. That is why farmers need to attract investments. But some farmers do not attract investment because of government subsidies. Besides, using government subsidies could have a negative impact on agrarian business. So, it is necessary to establish the effectiveness of governance for agricultural production and food security in general. © 2021 by the authors; licensee Growing Science, Canada.

2021-01-10T00:00:00Z