Кафедра обліку і аудиту
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Item type:Наукова стаття, FACTORS OF INFLUENCE ON EMPLOYMENT IN SMALL AND MEDIUM-SIZED BUSINESS IN UKRAINE(FinTechAlliance, 2021-01-12) Жураковська, Ірина Володимирівна; Сидоренко, Роман Вікторович; Шматковська, Тетяна Олександрівна; Бродська, Ірина ІванівнаIn small and medium-sized businesses, the vast majority of the entire officially employed able-bodied population of the country is employed. The number of employed people, small and medium enterprises, external factors have a significant influence, which depend on measures implemented by state authorities to stimulate the development of small and medium-sized businesses in the country. In the scientific literature of different countries there are works based on the study of similar problems by conducting a survey among representatives of small and medium enterprises. The imperfection of existing state supportive programs and the development of small and medium-sized businesses necessitates an urgent need to analyze their compliance with modern market conditions. The study includes an analysis of the impact of various external factors on the number of employees in the small and medium-sized business. A significant number of negative factors of influence on small and medium-sized businesses indicated in the state support and development programs do not really have a significant impact on the efficiency of the activities of such entities.The views of representatives of small and mediumsized businesses and state bodies do not coincide with the main problems of activity. In order to increase the number of employed in small and medium-sized businesses, it is proposed to shift the emphasis of state support and development programs to the established key factors of influence.Item type:Наукова стаття, The role of «BIG FOUR» auditing firms in the public procurement market in Ukraine(Independent Journal of Management and Production, 2020-11-01) Antoniuk, Olena; Kuzyk, Natalya; Zhurakovska, Iryna; Sydorenko, Roman; Sakhno, LiudmylaThe authors conducted a study aimed to identify the role of «Big Four» («Big 4») audit firms in the public procurement market in Ukraine.The purpose of the article is to answer the questions: whether Ukraine is in a general trend of most countries in the concentration of audit market; what is the share of revenues of the «Big Four» audit firms in the performance of audit services in the public procurement system in Ukraine. First of all, in order to get answers to these questions, the authors conducted a study of the main trends in the development of the «Big Four» companies in Ukraine. It was found that the characteristic competitive environment in the market of audit services, the impact on competitiveness of pricing policy and regulatory requirements, relating to the acquisition of audit services by public sector entities through a public procurement system "ProZorro".