Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives 2019, vol. 13, no. 1

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  • Publication
    Z kartos finansinės socializacijos formavimąsi lemiantys agentai
    [The role of financial socialization agents in Z generation context]
    research article; ;
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2019, vol. 13, no. 1, p. 1-11
    Moreover, due to the innovativeness of the Z generation, the factors that estimate influence of financial socialization agents are likely to be irrelevant to the Z generation.
      621  892
  • research article
    Kelmere, Laila
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2019, vol. 13, no. 1, p. 12-18
    The role of the state in regulating the business environment is high and there are situations where the state must promote the suspension of the company's business and liquidation of the company, if it results in the improvement of the business environment. The research aim is to analyze the State Revenue Service (SRS) impact on taxpayer’s business directly or partly directly by using enactments and as a result the impact on the company’s liquidation. The author compiled statistics from the SRS public reports about the SRS activities to put the business environment in order and promote fair competition in business using tools for taxpayer operation-restricting measures. And also schematically presented the provisions of the regulatory enactments regarding the suspension and renewal of the taxpayer’s economic activity, as well as exclusion from the Register of Enterprises in case if the violation does not relate to the employment of employees without a contract. Used methods: the monographic method, statistical methods, logical analysis and synthesis, the graphics method, the logical and constructive methods were used in analyzing results and making judgments. The present research used the author’s previously made research, the Latvian enactments The Commercial Law and The Law on Taxes and Duties, the annual reports of the State Revenue Service of the Republic of Latvia and their statistics. Starting from 2013 in the average for 11073 taxpayers per year the SRS suspend their economic activity. Started from 2014 the SRS terminated the taxpayer activity in 29321 cases and from this amount the 27076 taxpayers were registered in the Register of Enterprises and mostly are limited liability companies. According to the statistical data author concludes that SRS is very active to put the business environment in order and it affects on the number of excluded entities from Registers of Enterprises too. During 2012 – 2017 were registered 83121 entities and excluded 53645 entities in the Register of Enterprises, and in the same time of period (2012 – 2017), SRS suspended 50335 taxpayer’s economic activities but renewing the economic activities only 4.93% of them.
      144  151
  • research article
    Klimaitienė, Rūta
    ;
    Ramanauskaitė, Justina
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2019, vol. 13, no. 1, p. 19-27
    Many research studies have identified an increasing number of disadvantages that arise from using traditional budgeting methods that must be addressed in order to achieve better performance management. The aim of this research is to investigate the current budgeting practices of the largest manufacturing in Lithuania and to find out if the budgeting practices of Lithuanian companies lead to the issues that can be observed in literature and foreign studies. The main objective of the research is to identify the prelevant budgeting trends in the largest manufacturing Lithuania companies and to compare these results with the results of the research accomplished in other countries. The design of the study is based on empirical study-questionnaire. A questionnaire for the assessment of the current budgeting practices used by the largest Lithuanian companies was created. A cross-sectional analysis of the results has been performed. The performed questionnaire-based survey indicates certain trends in budgeting practices in Lithuania. The cross-analysis results show that companies with highly rated budget have more sophisticated budgeting methods and, conversely, companies that rated their budget with the average rating, have more traditional budgeting methods. The most important aspects which affect the effectiveness of budget are indicated. The research points out the necessity of adopting more sophisticated budgeting aspects which contribute to greater satisfaction while using budgets for better performance management. This study reveals which budgeting aspects make a significant impact on the satisfaction and the effectiveness of budgets. The interpretations of results allowed to define the main trends of budgeting in companies of Lithuania. The results of previous researches from Czech Republic companies, Luxembourg companies, South African Republic companies, Spain companies, Canada companies, Malaysia companies, Australia companies and a study conducted by Quantrix, which were accomplished by other authors were presented and these results were compared with the results of the research accomplished in Lithuania. Such course of investigation allowed to identify the the following most important aspects that affect budgeting efficiency and satisfaction: strategic goals set in the company; the budgeting period; including employees in the budgeting process; the period of the budget created for the operating activities of the company; flexibility of budgets; the frequency of budget review; using and including key performance indicators. The findings of empirical analysis revealed that Lithuanian companies do not use all listed main aspects that affect budgeting efficiency and satisfaction. So it is important for these companies to include these aspects into budgeting process.
      255  416
  • Publication
    Reikšmingumo taikymas finansinio audito metu: Lietuvos auditorių požiūris
    [An application of the materiality: the approach of the Lithuanian auditors]
    research article
    Raziūnienė, Daiva
    ;
    Verbickaitė, Gintarė
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2019, vol. 13, no. 1, p. 28-37
    Finansinių ataskaitų auditoriai, rinkdami audito įrodymus, turi atsakingai vertinti reikšmingumo parametrus ir priimti objektyvius profesinius sprendimus dėl reikšmingumo apskaičiavimo metodų, palyginamosios bazės ir procentinės normos. Atliekamo tyrimo tikslas ištirti Lietuvos auditorių ir jų padėjėjų požiūrį į reikšmingumo koncepcijos taikymą ir jų sprendimų priėmimą. Tyrimu siekiama atsakyti į klausimą kokioms palyginamosioms bazėms ir procentinėms išraiškoms Lietuvos atestuoti auditoriai ir jų padėjėjai teikia pirmenybę nustatydami reikšmingumą konkrečiam audituojamam sektoriui. Tyrimu siekiama nustatyti vyraujančias darbinio reikšmingumo reikšmes; įvertinti kaip tokie veiksniai kaip audituojamo kliento verslo sektorius, audituojamo kliento rizika, dydis, bendradarbiavimo trukmė, ankstesnių metų audito rezultatai paveikia finansinio kintamojo bei procentinio dydžio pasirinkimą; išsiaiškinti kokios reikšmingumo nustatymo ribos yra svarbios auditoriams, jų padėjėjams priimant profesinį sprendimą. Anketinei apklausai pasirinkti respondentai – Lietuvoje atestuoti auditoriai ir auditorių padėjėjai. Duomenys analizuojami naudojant IBM SPSS Statistics programą. Rezultatų vertinimams taikomos dažnių lentelės, skaičiuojamos proporcijos. Vertinant 65 tyrime dalyvavusių asmenų duomenis, nustatyta, jog 95 proc. respondentų praktikoje daugiausiai naudoja pavienės taisyklės (pastovaus procento) metodą. Kiti mažiau aktyviai naudojami metodai yra atitinkamai: kintamo dydžio metodas, kombinuotas, absoliutinio dydžio metodas ir statistinės formulės.Tyrimo duomenys pagal ūkio sektorius rodo, kad apdirbamosios gamybos, prekybos, statybos, transporto paslaugas teikiančioms įmonėms labiausiai tinkamais rodikliais reikšmingumui nustatyti yra 1–5 proc. nuo pagrindinės veiklos pardavimo pajamų, finansiniam sektoriui 1–5 proc. nuo palūkanų pajamų, o ne pelno siekiančioms organizacijoms 1–5 proc. nuo finansavimo pajamų. Reikšmingumo nustatymo sudėtingumą lemiantys veiksniai pagal svarbą išsidėsto taip: aiškios metodikos neturėjimas; reikšmingumo metodikos trūkumai; reikšmingumo neapibrėžtumas tarptautiniuose audito standartuose; alternatyvių reikšmingumo nustatymo būdų nežinojimas.
      274  219
  • research article
    Rudžionienė, Kristina
    ;
    Guptor, Marina
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2019, vol. 13, no. 1, p. 38-46
    The aim of the research is to assess the quality of financial reporting of state-owned enterprises in Lithuania. Having evaluated the methods of quality assessment of financial statements presented in scientific sources, it was identified that financial accounting quality is often defined in the literature considering its qualitative characteristics. In the paper, fundamental and enhancing qualitative characteristics and the chosen methods of assessment were briefly discussed. The selected method of data collection for research was a content analysis of financial statements in 2017. The indexes for the qualitative characteristics of each individual financial statement were calculated. After the analysis of qualitative characteristics of financial statements, it may be stated that 45.90 % of enterprises have a sufficient and 50.8 % of them an average quality of financial statements. The maximum and the mean values of faithful representation, understandability, comparability and timeliness also reveal similar results that the quality of information is more than average. The total quality index is positively related to the sum of assets, revenues and the number of employees of the enterprise. The state-owned enterprise size indicators (assets, revenues, number of employees) can be considered as the determinants which influence information disclosure in the financial statements.
      196  161