Publisher: Vilnius University   (Total: 37 journals)   [Sort by number of followers]

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Accounting Theory and Practice     Open Access   (Followers: 3)
Acta medica Lituanica     Open Access   (Followers: 1)
Acta Museologica Lithuanica     Open Access  
Acta Orientalia Vilnensia     Open Access   (Followers: 1)
Acta Paedagogica Vilnensia     Open Access   (Followers: 1)
Archaeologia Lituana     Open Access  
Baltistica     Open Access  
Bibliotheca Lituana     Open Access  
Criminological Studies     Open Access   (Followers: 2)
Informacijos mokslai     Open Access  
J.ism Research     Open Access   (Followers: 3)
Kalbotyra     Open Access  
Knygotyra (Book Science)     Open Access  
Lietuvių kalba     Open Access  
Lietuvos istorijos studijos     Open Access  
Lietuvos Matematikos Rinkinys     Open Access   (Followers: 3)
Lietuvos Statistikos Darbai     Open Access   (Followers: 5)
Literatūra     Open Access  
Lithuanian Surgery : Lietuvos Chirurgija     Open Access  
Nonlinear Analysis : Modelling and Control     Open Access   (Followers: 1)
Organizations and Markets in Emerging Economies     Open Access   (Followers: 5)
Politologija     Open Access  
Problemos     Open Access  
Psychology     Open Access  
Religija ir kultūra     Open Access   (Followers: 6)
Respectus Philologicus     Open Access  
Scandinavistica Vilnensis     Open Access   (Followers: 5)
Semiotika     Open Access   (Followers: 3)
Slavistica Vilnensis     Open Access   (Followers: 1)
Socialinė teorija, empirija, politika ir praktika     Open Access  
Sociology : Thought and Action     Open Access  
Taikomoji kalbotyra     Open Access   (Followers: 2)
Teisė : Law     Open Access  
Verbum     Open Access  
Vertimo studijos (Translation Studies)     Open Access  
Vilnius University Open Series     Open Access   (Followers: 4)
Vilnius University Proceedings     Open Access   (Followers: 5)
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Accounting Theory and Practice
Number of Followers: 3  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2538-8762 - ISSN (Online) 1822-8682
Published by Vilnius University Homepage  [37 journals]
  • 2007, No.1, Table of Contents

    • Authors: Žurnalo Archyvas
      Pages: 1 - 1
      Abstract: Redkolegijos žodis, 7 Buhalterinės apskaitos raida Romualdas Bartaška, Vidaus audito sistema Lietuvoje: raida,  funkcionavimas ir perspektyvos, 9 Jonas Mackevičius, Buhalterinės apskaitos reglamentavimas per pirmąjį Lietuvos nepriklausomybės paskelbimo (1918 – 1928 m.) ir atkūrimo (1990 – 2000 m.) dešimtmetį, 15 Romualdas Valkauskas, Nacionalinė sąskaityba. Sąnaudų – išeigos metodas: istorinė raida, 19 Buhalterinės apskaitos teorija ir praktika Borisas Jefimovas, Metodologiniai apskaitos pokyčių aspektai, 23 Rasa Kanapickienė, Kristina Rudžionienė, Finansinės apskaitos reglamentavimo pokyčiai, 26 Laimutė Kazlauskienė, 1-ojo verslo apskaitos standarto „Finansinė atskaitomybė“ ir Tarptautinių apskaitos standartų finansinių ataskaitų sudarymo ir pateikimo pagrindų lyginamoji analizė, 33 Renata Legenzova , Lietuvos buhalterinės apskaitos reglamentavimo pokyčių vertinimas ES apskaitos harmonizacijos procesų kontekste, 38 Kristina Rudžionienė, Rasa Kanapickienė, Požiūrių į apskaitos teoriją tyrimas Lietuvos mokslininkų darbuose, 42 Rasa Subačienė, Ilgalaikio materialiojo turto finansinės ir mokestinės apskaitos skirtumai, 48 Kostas Valužis, Veiklos rezultatų ataskaitų sudarymo ypatumai skirtingų veiklos sričių įstaigose bei įmonėse, 52 Buhalterinės apskaitos specialistų rengimas Danutė Binkienė, Buhalterinės apskaitos studijų programos įgyvendinimas Kauno kolegijoje: patirtis ir tobulinimo galimybės, 56 Irena Černiauskienė, Lina Striaukaitė, Žemaitijos kolegijos buhalterinės apskaitos specialybės studentų profesijos pasirinkimo motyvacija, 61 Nijolė Gedvilienė, Aušra Gabrevičienė, Virginija Giliuvienė, Studentų motyvacija pasirenkant buhalterio specialybę Marijampolės kolegijoje, 67 Emilė Grigalevičienė, Marytė Zenkevičienė, Vidurinės mokyklos matematikos žinių įtaka buhalterinės apskaitos programos studijoms kolegijoje, 74 Vida Holšanskienė, Buhalterinės apskaitos specialistų mokymo turinio pokyčiai laiko kontekste, 80 Birutė Petrošienė, Danguolė Šidlauskienė, Studentų savarankiškas darbas – jo dalykinių gebėjimų atspindys, 84 Asta Pikelienė, Buhalterinės apskaitos studijų organizavimo kokybės tyrimas Vilniaus kolegijoje, 89 Arūna Plytnikienė, Buhalterinės apskaitos specialistų rengimo raida Alytaus rajone, 97 Alma Skujienė, Buhalterinės apskaitos studijų programos tobulinimas siekiant tenkinti darbo rinkos poreikius, 103
      PubDate: 2019-03-26
       
  • 2008, No.2, Table of Contents

    • Authors: Žurnalo Archyvas
      Pages: 2 - 2
      Abstract: Buhalterinės apskaitos raida Jonas Mackevičius, Buhalterinės apskaitos reglamentavimas sovietinės okupacijos laikotarpiu Lietuvoje (1945 – 1965 metais), 7 Buhalterinės apskaitos teorija ir praktika Agnė Lapinskaitė, Kristina Rudžionienė, Poveikio gamtai atskleidimas Lietuvos įmonių atskaitomybėje, 18 Vilma Vaitekūnaitė,  Jurgita Vaitkevičiūtė, Profesionalaus sporto klubų apskaitos tvarkymas, 28 Rasa Subačienė, Romualdas Valkauskas, Ilgalaikio materialiojo turto remonto ir rekonstravimo išlaidų apskaita ir analizė, 38 Raimondas Sidliarevičius, Klaida ir apgaulė finansinėje atskaitomybėje, 50 Renata Steckienė, Vidaus kontrolės įmonėje samprata ir struktūra, 64 Gailutė Gipienė, Rasa Kanapickienė, Raimonda Lepečkienė, Sąnaudų pripažinimo lyginamoji analizė: Lietuvos,  Latvijos ir Švedijos pavyzdžiu, 77 Buhalterinės apskaitos organizavimas užsienio šalyse Jūratė Vireliūnaitė, Monika Mandeikaitė, Buhalterinės apskaitos organizavimas Suomijoje, 87 Rokas Visockas, Buhalterinės apskaitos organizavimas Slovakijoje, 96 Recenzijos Jonas Mackevičius, Naujas apskaitos vadovėlis, 106 Jonas Mackevičius, Vertinga monografija apie apskaitos informacinę sistemą, 108
      PubDate: 2019-03-26
       
  • 2008, No.3, Table of Contents

    • Authors: Žurnalo Archyvas
      Pages: 3 - 3
      Abstract: Jonas Mackevičius, The regulation of financial accounting in Lithuania during the Soviet occupation (1966–1989) , 7
      Vita Daubarienė, Kristina Rudžionienė, The selection of evaluation methods representing true and fair view of a financial performance of a company, 18
      Darius Gliaubicas, The research of management accounting methods in Lithuanian companies, 32
      Romualdas Valkauskas, Economic fluctuations: indicators, statistical description, 52
      Vladislav Tomaševič, The main principles of policy formation of working capital management, 61
      Martynas Novikovas, Application of Berry ratio in transfer pricing, 74
      Romualdas Bartaška, Liuda Gargasienė, External and internal audit of projects financed by EU funds, 81
      Agnė Ramanauskaitė, Exposure of intellectual capital in financial report of a company, 94
      PubDate: 2019-03-26
       
  • Cover and Editorial Board

    • Authors: 2018 17-18 BATP
      Pages: 1 - 4
      PubDate: 2018-10-01
       
  • Training of High Qualifications in the Accounting, Statistics Direction in
           Accordance with Professional Standards

    • Authors: Svetlana Bychkova, Svetlana Timoshenko
      Pages: 7 - 17
      Abstract: [full article and abstract in English] The human potential of science is the basis for the formation of the scientific elite, which has declined significantly in recent decades in Russia. The process of forming the human resources potential of a higher school science must begin with the qualitative organization of research activities of students. Then it is necessary to conduct training of scientific personnel in postgraduate study. At the final stage after graduation from the graduate school, it is necessary to carry out measures to secure the trained scientific personnel in higher education with the replacement of a certain post. The human resources potential of science should be considered as an integral characteristic of the available capabilities of each employee. It is important not only to properly assess this potential, but be able to form it. The training of highly qualified personnel is an important strategic stage in the formation of the human potential of science and increasing the competitiveness of the university, taking into account the presence of such negative factors as the aging of scientific personnel, the transfer of scientific and teaching staff to other spheres of the economy, etc.  The competitiveness of a higher educational institution largely depends on postgraduate education, which significantly affects the rating indicators of the university. Objective of this research is carrying out a complex author’s research of the current state of training of the top skills in the Accounting, Statistics direction taking into account application of professional standards and also definition of positive and negative sides in the course of their interface. The research is conducted by means of the system analysis. The retrospective analysis of development of system of the higher education in Russia is also applied. The drawn conclusions confirm need of improvement of the existing system of the higher education in a number of the directions. It is necessary to understand that the personnel potential of science is the multidimensional category more difficult according to the contents, than the personnel capacity of the organization.
      PubDate: 2018-10-01
      DOI: 10.15388/batp.v0i1.11948
       
  • Intellectual Capital in the Context of Strategic Business Development

    • Authors: Romualdas Broniukaitis
      Pages: 18 - 28
      Abstract: [only abstract in English; full article and abstract in Lithuanian] The need to establish themselves in a dynamic and complex business environment urges organisations to look for innovations that would foster business development. Organisations are forced to continuously develop and improve new strategies for competitive advantage, flexibility and innovativeness. The aim to succeed in a complex and heterogeneous environment leads to the approach that the most valuable organisational resource is its intangible assets – its employees’ knowledge and skills. Maintaining the level of these assets and integrating them into organisation’s activities becomes the critical factor in strategic business development. Theoretical approach and the central assumption of this study is that intangible resources are a strategic asset that plays the key role in creating long-term competitive advantage. The article aims to demonstrate the importance of intellectual capital and its influence on strategic business development. The article develops a new understanding of business development in a long-term perspective by emphasising the importance of the interrelationship between intellectual capital and its elements for organisational success. The article highlights the importance of a strategic approach to holistic management of intangible resources in pursuit of organisational effectiveness. The article uses methods of literature review, comparative analysis and synthesis.
      PubDate: 2018-10-01
      DOI: 10.15388/batp.v0i1.11950
       
  • Searching For Information Quality of Financial Statements: From the Main
           Principles Up To Neuroaccounting

    • Authors: Marina Guptor, Kristina Rudžionienė
      Pages: 29 - 42
      Abstract: [only abstract in English; full article and abstract in Lithuanian] The aim of the article is to study the relationship between neuroscience and financial accounting, the fundamental aspects of decision-making and decision-making by accounting specialists from the perspective of neuroscience. Methods: conceptual, critical, systematic analysis of scientific literature, comparison and generalization. Properly grouped and presented information in the financial statements conveys a clear and understandable picture about an entity that has to reduce the level of entropy (uncertainty) of its users. The financial statements are prepared by accounting specialists, and it is therefore important that they, when preparing their reports, would replicate the details of economic events and economic facts as accurately the information of reports. Scientific literature does not have a common definition of the “quality of accounting information”, but the concept of the quality of financial statements can be considered in the context of their normative regulation. In this case, compliance with the basic accounting principles in the preparation of financial statements must ensure the quality of the reports. The results of the research carried out in Lithuania revealed that the overall average of the financial statements is 50-59%. The quality of financial reports is influenced by not only compliance with the general principles, but also the human factor. Neuroaccounting - the subcategory of neuroscience - is a new trend in the modern behavioural accounting based on the research of the activity of neurons involved in the human decision-making process. Neuroaccounting is a new way for scientific evaluation of accounting, and research results are important both for investors who analyse financial statements, for auditors who perform audit tasks, and for accountants, who record business events, analyse and reflect transactions, formation of budget and perform other accounting tasks. Neuroscience research methods can also be valuable in conducting research and determining how the brain of accounting specialists can resolve conflicts arising from the adoption of one or another decisions related to the presentation of economic transactions in accounting, their assessment as well as presentation of information about them in financial statements.
      PubDate: 2018-10-01
      DOI: 10.15388/batp.v0i1.11951
       
  • Preparation and Audit of Consolidated Statements in Belarus: Status,
           Problems, Prospects

    • Authors: Sergey Korotaev
      Pages: 43 - 56
      Abstract: [full article, abstract in English] The study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with IFRS norms and principles. Study objectives: a) analysis of normative legal acts governing the preparation of consolidated financial statements in Belarus; b) identification of problematic issues arising during preparation of consolidated financial statements in accordance with the national legislation; c) development of specific proposals for improving the methodology for preparation of consolidated statements; d) analysis of the practice of audit of consolidated financial statements prepared in accordance with the national legislation and IFRS. In order to achieve tasks assigned, the author analyzes national normative legal acts that regulate the preparation of consolidated financial statements, examines specific consolidation mechanisms that raise questions among authors of statements, identifies approaches to resolving problematic consolidation issues, identifies reasons that prevent the preparation of reliable statements, as well as reasons for their non-preparation. Investigation of issues related to preparation of consolidated statements is linked to problematic issues of audit of such statements. The conclusion includes proposals for improvement of organization and clarification of the methodology for preparation of consolidated statements, as well as proposals for amending the legislation on audit activities on issues related to the audit of consolidated accounting statements.
      PubDate: 2018-10-01
      DOI: 10.15388/batp.v0i1.11952
       
  • Investigation of Accounting Theory Issues in the Works of Lithuanian
           Authors

    • Authors: Jonas Mackevičius, Rasa Subačienė, Daiva Tamulevičienė
      Pages: 57 - 69
      Abstract: [only abstract in English; full article and abstract in Lithuanian] The article focuses on how Lithuanian authors investigate the most important issues of accounting theory. The analysis of Lithuanian authors’ textbooks and educational books examining the topics and issues of accounting theory showed that designation, volume, consistency of teaching, etc. differ. The issues of accounting significance, types, principles or policies are examined the most frequently. Lithuanian authors have introduced plenty of new and original thoughts and ideas on these issues which enrich accounting theory. Among them these are noteworthy: introduction of new accounting principles, more detailed definition of financial and management accounting, broader designation of accounting significance for the needs not only of a company, but of society, etc. These differences are explained not as much by the different approaches towards accounting theory but rather by the events and available information of the period in which the books were written. Examination of accounting theory issues in the works of Lithuanian authors is important because methodologically sound disclosure of their essence in textbooks and educational books is of key importance for training highly qualified experts of accounting.
      PubDate: 2018-10-01
      DOI: 10.15388/batp.v0i1.11953
       
 
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