组织会计部门的管理:克服乌克兰戒严令的挑战

Tetyana Hrebenyk, Maryna Ivashchenko, Olha Shcherbyna
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摘要

会计人员管理的研究是相关的,因为现代会计服务作为一个具有特定行政职能的组织的结构单位,不断地转变和适应一个积极的环境的压力。会计人员的有效管理使转型过程易于管理,这对整个公司的运作、生产力和可持续性都有积极的影响。该研究的目的是总结在战争条件下公司会计服务管理的实践经验和当前趋势。这项研究的基础是关于会计组织和人事管理、统计和分析研究以及会计领域立法行为的科学著作。本研究采用传统的认知理论方法(概括、演绎、分组、分析、综合);实证方法(观察、描述个人经验)和图解法。本文的重点是管理人员与会计部门作为一个团队的互动。它展示了戒严令的不利条件如何迫使会计师和管理人员联合起来使组织适应新的现实。具体来说,讨论了自战争开始以来在乌克兰企业会计管理领域出现的最困难的问题。该研究调查了会计服务管理的几个方面,如:人员配备、为会计师创造适当的工作条件、会计业务流程数字化作为提高安全性的工具、工作效率的心理因素。特别注意到会计和管理人员在极端条件下忠诚的新表现。提出了管理者的社会责任问题以及道德和伦理原则对会计师组织决策的影响。作者建议的人事策略已被证明是在战争时期管理组织会计部门的最佳策略。本研究具有重要的实践价值,因为它建议组织管理者应关注会计人员的需求,并将适应戒严条件的传统和创新的人事管理方法应用于会计服务
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Management of an organisation’s accounting department: Overcoming the challenges of martial law in Ukraine
The study of accounting personnel management is relevant since the modern accounting service as a structural unit of an organisation with specific administrative functions is constantly transforming and adapting in response to the pressure of an aggressive environment. Effective management of accounting personnel makes the transformation process manageable, which has a positive impact on the functioning, productivity, and sustainability of the entire company. The purpose of the study was to summarise the practical experience and current trends in the management of the accounting service of a company in the conditions of war. The study is based on scientific works on the organisation of accounting and personnel management, statistical and analytical studies, and legislative acts in the field of accounting. The study employed traditional theoretical methods of cognition (generalisation, deduction, grouping, analysis, synthesis); empirical methods (observation, description of personal experience), and the graphic method. The paper focused on the interaction of managers with the accounting department as a team. It was demonstrated how the unfavourable conditions of martial law forced accountants and managers to join forces to adapt the organisation to the new realities. Specifically, the most difficult issues that have arisen in the field of accounting management at Ukrainian enterprises since the beginning of the war were considered. The study investigated such aspects of accounting service management as: staffing, creation of appropriate working conditions for accountants, digitalisation of accounting business processes as a tool for enhancing security, psychological factors of work efficiency. Particular attention was paid to new manifestations of loyalty of accountants and managers in extreme conditions. The problem of social responsibility of managers and the influence of moral and ethical principles on organisational decision-making by accountants was raised. The authors suggested personnel strategies that have proven to be the best in managing an organisation’s accounting department in times of war. This study is important and has practical value, as it suggests that organisational managers should pay attention to the needs of accounting staff, as well as apply both conventional and innovative methods of personnel management adapted to martial law conditions to the accounting service
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