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{"id":15336,"date":"2021-01-20T11:00:42","date_gmt":"2021-01-20T09:00:42","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=15336"},"modified":"2021-06-17T14:07:14","modified_gmt":"2021-06-17T11:07:14","slug":"the-essence-and-main-types","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/the-essence-and-main-types\/","title":{"rendered":"Dubinina M.V., Telovata M.T., Tsibulkina A.S., Filishin M.V. The essence and main types of accounting risks"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: E24, M41<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V24(2020)-08<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Dubinina Maryna<\/strong>, Doctor of Economics, Professor, Head of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-3993-0622<\/a>
\ne-mail:<\/strong> dubinina@mnau.edu.ua<\/a><\/p>\n

Telovata Mariia<\/strong>, Dsc in pedagogics, Professor, Head of the Department of Accounting and Taxation, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-3038-0350<\/a>
\ne-mail:<\/strong> levochkomariya@gmail.com<\/a><\/p>\n

Tsibulkina Anastasia<\/strong>, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

e-mail:<\/strong> tsybulkina17nastia@gmail.com<\/a><\/p>\n

Filishin Maxim<\/strong>, \u0430pplicant for Higher Education, Faculty of Accounting and Statistics, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine<\/p>\n

e-mail:<\/strong> filishin-max@ukr.net<\/a><\/p>\n

 <\/p>\n

The Essence and Main Types of Accounting Risks<\/strong><\/h2>\n

 <\/p>\n

Introduction. <\/strong>Today, in a changing economic environment, there is an objective need to focus on the concepts of “risk” and “accounting risk” as one of the main factors influencing the efficiency of enterprises, including agricultural. An important issue facing agricultural enterprises, which aim to improve their financial results, is to pay due attention to risk factors both inside and outside the enterprise. The impact of the reliability of reflection and forecasting of risks appears at the level of turnover of cash or equity.<\/p>\n

Purpose.<\/strong> The purpose of the study is to highlight the features of the theoretical foundations of the concept of “risk” in the activities and accounting of enterprises and the allocation of methodological tools for the formation of information about risks.<\/p>\n

Results.<\/strong> The theoretical bases of the concept of “risk” in the activity and accounting of enterprises are considered. The regularity of the evolution of the definition of “risk” is revealed, which causes changes in the approaches to the goals of management. The stages of risk monitoring at the enterprise are analyzed. When managing an agricultural enterprise, it is necessary not to avoid risk at all, but to assess the risk, try to anticipate, and minimize its negative impact on economic activity, through its management. Prospects for disclosure of information on risks in accounting and reporting of surveyed agricultural enterprises are identified. Systematized results of questionnaires of researched agricultural enterprises on the developed and operating system of formation of information on risks. The necessity of development and use of documentation on risks is substantiated. The methodical tools of formation of the information on risks are allocated.<\/p>\n

Conclusions<\/strong>. Risks appear and affect the activities of agricultural enterprises, regardless of the level of stability in the market. This impact is mainly negative, and can lead the company to a crisis. But risks should not be considered as a negative phenomenon. On the one hand, risks pose a danger to the company, and on the other hand help the market to get rid of uncompetitive companies. For effective risk management, analysis, quantitative and qualitative assessment of damage and the possibility of risks should be performed. The risk management process itself is multi-stage and difficult and for the successful operation of enterprises it is necessary to organize an effective risk management system.<\/p>\n

Keywords:<\/strong> risk, accounting risk, accounting, financial reporting, systematization, information support<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Bachkai, T. et al. (1979) Economic risk and methods of its measurement. Moscow: Economics [in Russ.].<\/li>\n
  2. Hnatyshyn, L. B. & Poverliak, T. I. (2014). Accounting for agricultural activities in terms of risk: methods and ways of improvement. Sbornik nauchnyh trudov SWorld<\/em>, 4(37), 80\u201388 [in Ukrainian].<\/li>\n
  3. Hnylytska, L. V. (2014). Information support of business risks: accounting aspect. Ekonomichni innovatsii<\/em>, 57, 88\u2013100 [in Ukrainian].<\/li>\n
  4. Hranaturov, V. M., Lytovchenko, I. V. & Kharichkov, S. K. (2003). Analiz pidpryiemnytskykh ryzykiv: problemy vyznachennia, klasyfikatsii ta kilkisni otsinky<\/em>. Odesa : In-t problem rynku ta ekon.-ekol. doslidzhen NAN Ukrainy [in Ukrainian].<\/li>\n
  5. Kaminskyi, A. B. (2006). Modeliuvannia finansovykh ryzykiv<\/em>. Kyiv : VPT \u00abKyivskyi universytet\u00bb [in Ukrainian].<\/li>\n
  6. Levchenko, M. O. (2009). Genesis and classification of risks in the activities of industrial enterprises. Visnyk Khmelnytskoho natsionalnoho universytetu<\/em>, 5, 174-178 [in Ukrainian].<\/li>\n
  7. Luchko, M. (2013). Uncertainty and probability of business transactions: to the issue of accounting. Sotsialno-ekonomichni problemy i derzhava<\/em>, 2, 98\u2013109 [in Ukrainian].<\/li>\n
  8. Knight, F. H. (1994). The concept of risk and uncertainty. Thesis, 5, 12-28<\/li>\n
  9. Knight, H. (2003). Risk, Uncertainty, and Profit. Moscow: Case [in Russ.].<\/li>\n
  10. Rishniak, I. V. (2003). System analysis of risk category and uncertainty. Visnyk Natsionalnoho universytetu \u00abLvivska politekhnika\u00bb, 489, 263\u2013275 [in Ukrainian].<\/li>\n
  11. Safonova, M. F. & Movchan, K. V. (2013). Methodology for managing the risks of financial and economic activities in the organization. Mezhdunarodnyj buhgalterskij uchet, <\/em>29 (275), 23\u201331 [in Russ.].<\/li>\n
  12. Sokolov, Ya. V. (2000). Fundamentals of accounting theory. Moscow: Finance and Statistics [in Russ.].<\/li>\n
  13. Ustenko, O. L. (1997). Theory of economic risk. Kiev: MAUP [in Russ.].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 04 December 2020<\/p>\n

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    Dubinina M.V., Telovata M.T., Tsibulkina A.S., Filishin M.V. (2020). The essence and main types of accounting risks. Modern Economics<\/em>, 24(2020), 50-55. DOI: https:\/\/doi.org\/10.31521\/modecon.V24(2020)-08.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: E24, M41 DOI: https:\/\/doi.org\/10.31521\/modecon.V24(2020)-08 [\/vc_column_text][vc_column_text] Dubinina Maryna, Doctor of Economics, Professor, Head of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Telovata Mariia, Dsc in pedagogics, Professor, Head of the Department of Accounting and Taxation, National Academy of Statistics, Accounting and Audit, Kyiv,
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[143],"tags":[142],"class_list":["post-15336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-24-2020","tag-24-2020"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/15336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=15336"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/15336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=15336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=15336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=15336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}