Financial Inclusion Remodeling: Including the Excluded Masses

Singareddy, Raja R.R.; Ranjan, Pratyush; Annamalai, Balamurugan; Chandrasekaran, Shabana

doi:10.20896/saci.v6i5.375

Cited by 20 publications

(14 citation statements)

References 7 publications

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“…It can rely on the assumption that in the planning period the company will achieve the necessary financial results, and the scale of its activities and market conditions will not change. Or it is about preparing a laborious and cumbersome system of plans considering all possible forecasts (Dobrovolskienė et al, 2017;Singareddy et al, 2019). Or the organization makes a moral commitment to review the current budget repeatedly.…”

Section: Resultsmentioning

confidence: 99%

Methodological Approaches for Strategic Economic Analysis

Prodanova¹,

Plaskova²,

Khamkhoeva³

et al. 2019

IJEBA

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Purpose: In the framework of this study, an analysis of domestic experience in the formation of a methodology for conducting strategic economic analysis was carried out. Design: The behavior of strategic economic analysis, in authors' opinion is defined as a certain process involving several stages, the result of which will be a map for effective strategic business goals. Findings: The authors have distinguish traditional (statistical), economic-mathematical and special techniques in the system of methods of strategic economic analysis; they emphasize the relevance of tools of strategic economic analysis for a commercial organization operating in modern economic conditions, but they focus on the prospects of development in the field of improvement and expansion of the methodological base of this science. Practical implications: The authors substantiated the need to include budgeting in the system of methods of strategic economic analysis and developed an algorithm for conducting strategic economic analysis of the activities of a commercial organization. Originality: As a result of the methodological foundations of strategic economic analysis, a scheme for the correspondence of its methods to the stages of its organization was developed.

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Section: Resultsmentioning

confidence: 99%

Methodological Approaches for Strategic Economic Analysis

Prodanova¹,

Plaskova²,

Khamkhoeva³

et al. 2019

IJEBA

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“…In educational institutions, it is important to consider hygiene conditions and other factors that influence the preservation of health and the development of a harmonious personality (Carothers, 2018;Bittman and Russell, 2016;Solas and Sutton, 2018;Arifin et al, 2019;. Kayumova et al, 2019;Prodanova et al, 2019a,b;Singareddy et al, 2019). An educational institution should take care of reducing the intensity of noise, bring color regulation, lighting to normal, review the layout of furniture, etc.…”

Section: Discussionmentioning

confidence: 99%

Risk management at educational institution

Suray¹,

Karpenko²,

Dubovik³

et al. 2019

JESI

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Educational institutions have the right to independently determine the paths of their development, the methods and goals of their achievement, which made them full-fledged subjects of a market economy. The public's demands for the quality of education have increased, the technological side of education has been radically updated, the economic and organizational conditions of their activities are changing rapidly, competition in the educational services market is growing, and the state's attitude towards the education system is steadily changing. Increasing the freedom and independence of educational institutions has led to an increase in their responsibility for the results of their activities. The transformation of the working conditions of the educational services market in the current conditions of socio-economic development of the Russian Federation actualizes issues that are closely related to risk management in educational institutions, because an increase in the independence of educational institutions entails an increase in managerial and, in particular, financial risks for erroneous decisions . In this regard, there is a need to search for effective risk management mechanisms, especially since today there is no universally recognized theoretical approach to the issue of risk management in the field of education.

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“…However, it can be argued that measurement, disclosure and verification of information is a complex process, as the formation of an assessment is usually developed by management (or the evaluators employed by the audited company) using significant professional judgment (Korableva et al, 2019). Moreover, the existence of special specific conditions, such as the absence of an active market, whose prices could be used as a basis, and the availability of information from other sources also complicates the audit process (Dobrovolskienė et al, 2017;Singareddy et al, 2019;Aleksandrova et al, 2017;Gurman et al, 2017;Yemelyanov et al, 2018;.…”

Section: Methodsmentioning

confidence: 99%

Approaches for Obtaining Audit Evidence at Fair Value Measurement

Prodanova¹,

Трофимова²,

Башина³

et al. 2019

IJEBA

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Purpose: The article provides a comparative analysis of several fair value measurement techniques contained in IFRS and US GAAP standards in order to select the valuation method of financial reporting elements that is most applicable to auditing. Design/Methodology/Approach: A study of the conceptual issues of valuation of accounting objects at fair value in order to select a valuation technique that allows to evaluate the asset or liability with maximum accuracy. Findings: The authors have developed a methodology for auditors to select the most accurate estimates, considering prices prevailing only in observed markets. Practical Implications: The application of the developed methodology for determining fair value can be used by auditors to form a reliable professional judgment in obtaining audit evidence. Originality/Value: The authors proposed a new audit algorithm for the validity of the valuation of assets and liabilities at fair value, based on obtaining audit evidence to determine whether the estimates in the financial statements are reasonable in relation to the applicable financial reporting framework or if they are distorted.

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Financial Inclusion Remodeling: Including the Excluded Masses

Cited by 20 publications

References 7 publications

Methodological Approaches for Strategic Economic Analysis

Methodological Approaches for Strategic Economic Analysis

Risk management at educational institution

Approaches for Obtaining Audit Evidence at Fair Value Measurement

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