Publisher: Vilnius University   (Total: 38 journals)   [Sort by number of followers]

Showing 1 - 37 of 37 Journals sorted alphabetically
Accounting Theory and Practice     Open Access   (Followers: 11)
Acta medica Lituanica     Open Access  
Acta Paedagogica Vilnensia     Open Access  
Archaeologia Lituana     Open Access  
Baltic J. of Political Science     Open Access   (Followers: 1)
Criminological Studies     Open Access  
Ekonomika (Economics)     Open Access  
Informacijos mokslai     Open Access  
J.ism Research     Open Access   (Followers: 5)
Jaunujų mokslininkų darbai     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  
Lietuvos Statistikos Darbai     Open Access   (Followers: 1)
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: 1)
Politologija     Open Access  
Problemos     Open Access  
Psychology     Open Access  
Religija ir kultūra     Open Access  
Respectus Philologicus     Open Access  
Scandinavistica Vilnensis     Open Access  
Semiotika     Open Access  
Slavistica Vilnensis     Open Access   (Followers: 1)
Socialinė teorija, empirija, politika ir praktika     Open Access  
Socialiniai tyrimai     Open Access  
Sociology : Thought and Action     Open Access  
Taikomoji kalbotyra     Open Access   (Followers: 2)
Teisė : Law     Open Access  
Verbum     Open Access   (Followers: 1)
Vertimo studijos (Translation Studies)     Open Access   (Followers: 1)
Vilnius University Open Series     Open Access  
Vilnius University Proceedings     Open Access  
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Accounting Theory and Practice
Number of Followers: 11  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2538-8762 - ISSN (Online) 1822-8682
Published by Vilnius University Homepage  [38 journals]
  • The link between corporate social responsibility disclosure and
           profitability, in Lithuanian listed companies

    • Authors: Emilija Alenksandra Jefimova, Deimantė Kalniūtė, Gabrielė Kolesnik
      Pages: 1 - 11
      Abstract: Disclosure of CSR information can not only makes companies more attractive but also gives them a competitive advantage. Often, engaging in socially responsible activities can lead to increased costs for the company. This paper examines the relationship between corporate social responsibility disclosure and a company's profitability, which can be positive, negative and neutral. The paper presents a methodology for assessing the relationship between corporate social responsibility disclosure and profitability. The study assesses the relationship between corporate social responsibility disclosures and profitability and earnings per share of Lithuanian companies listed on the Nasdaq Baltic Stock Exchange in 2017-2022. The study found that CSR disclosure has no statistically significant relationship with return on assets (ROA), return on equity (ROE) and profitability before interest and tax (EBIT P). However, a positive, very weak statistically significant relationship was found between CSR disclosure and earnings per share (EPS). This may indicate that disclosure of CSR in Lithuanian listed companies increases earnings per share.
      Keywords: Articles ; Advancing a Holistic Framework for Classifying SAI Performance Audit
             Impact Factors: Integrated Scientific Assumptions

      • Authors: Asta Šaliene
        First page: 1
        Abstract: The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI). The research aims to identify performance audit impact factors and propose an expanded, comprehensive framework. To implement the aim, the integrative method of scientific literature analysis is employed. Throughout the study, a systematic exploration of scientific literature is conducted to identify and organize hypothetical and previously researched impact factors discussed by scholars. The identified factors are aggregated according to their characteristics, meaning, or nature, and are divided into ten pillars: accountability, context, legitimacy, political overtones, quality of the performance audit, social relations, stakeholders, logic of public administration, the multifunctional activity of performance audit, and the individual. The broader framework of performance audit impact factors created will be beneficial for further research into managing these factors, enhancing evaluation opportunities, enabling performance auditors to mitigate associated risks, and capitalizing on the positive properties of these factors.
        Keywords: Articles ; Earnings management, its motives and trends in the context of the
               development of accounting theories

        • Authors: Viltė Cibutavičiūtė, Diana Bachtijeva
          Pages: 1 - 20
          Abstract: The paper examines the concept of earnings management, including its characteristics and motives for use as presented in scientific literature. A matrix of firm and managerial motive clusters is presented in the light of the opportunistic behaviour hypotheses of positive accounting theory. The paper analyses the various types of earnings management practices and discusses profit-reducing and profit-enhancing accounting methods. It also explores the trends in the use of different types of earnings management and the reasons behind them, which can be divided into three phases. The normative period of accounting theories was characterised by the widespread use of accrual-based earnings management. During the positive period of accounting theory development, there was an increase in the practice of real earnings management. The evolution of accounting theories, improvements in auditing practices, and changes in accounting policies led to shift away from accrual-based to real earnings management.
          Keywords: Articles ; Budgeting and Analysis of Social Service Providing Institutions: the Case
                 of Care Homes

          • Authors: Renata Miškinienė, Andželika Nariūnaitė, Katažyna Basiulis, Milda Straigė
            Pages: 1 - 20
            Abstract: One of the main functions of social protection is the provision of social services to people
            who need them. In today's society, the need for social services tends to increase and needs to be
            adequately funded. However, the issues of the management and financing of these services have not
            been sufficiently investigated. In order to fill this gap, this article examines the financing arrangements
            for social services. It also analyses and evaluates the preparation and implementation of the budget of
            the institution providing such services. The object of the study is the budget for 2020-2022 of one of the
            institutions providing social services – care homes. The aim of the study: after examining the nature of
            social services and the arrangements for their management and financing, to assess the arrangements
            for preparing the budget of the care home and to analyse it budget for the period 2020-2022. The study
            found that the projected revenue and cost budget of the care home is quite different from the actual
            revenue and cost of the institution. The study identified the reasons for these variances and made
            suggestions for improving the preparation of the budget project with a view to reducing the variances
            between planned and actual amounts in future.
            Keywords: Articles ; Analysis of Major Financial Audit Scandals and Their Impact on Regulatory
                   Change

            • Authors: Živilė Simonaitytė
              Pages: 1 - 9
              Abstract: The first company collapse followed by an auditor misconduct scandal occurred in 1925. Since then, until the global economic crisis (2009), similar cases have led to changes in audit regulation and clearer or stricter responsibilities for auditors. Recently, however, the regulatory framework has not changed in the face of new audit scandals. The aim of this paper is to analyse audit scandals and their impact on audit regulation. In order to identify the changes in audit regulation as a result of financial audit scandals and the recent trends in audit regulation, the article analyses the oldest and most significant audit scandals that have led to regulatory changes, the impact of financial audit scandals in companies operating in different countries around the world, and reviews the major financial audit scandals in Lithuania. The analysis of literature, financial, court decisions and regulatory legislation identifies the oldest financial audit scandals in history, identifies the scandals that have led to regulatory changes, and examines the largest regional and national scandals and their impact on regulatory changes.
              Keywords: Articles ; Improving the Allocation of Indirect Costs Using the FABC Method (Based on
                     the Example of a Paper and Cardboard Manufacturing Company)

              • Authors: Ermina Liubinaitė, Ieva Lipskytė
                Pages: 1 - 1
                Abstract: Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process. In the search for the most accurate alternatives for allocating indirect costs, the Activity Based Costing (ABC) method has become more popular in recent decades and is increasingly used by companies. The ABC method has many advantages, but it also has disadvantages, which have led to further development of the method by proposing newer versions. These include Fuzzy Activity Based Costing (FABC), which reduces the risk of uncertainty in data collection conditions and inaccurate cost allocation. However, while the literature provides a theoretical model of the FABC approach, there is very little research focused on sector-specific companies. Given that the issue of indirect cost allocation is particularly relevant for manufacturing companies, this paper explores the possibilities of applying the FABC method in manufacturing companies, using the example of a paper and cardboard manufacturing company. The aim of the research: after revealing the principles of ABC and FABC implementation, to improve the indirect cost allocation process in a paper and cardboard manufacturing company using the FABC method. The methods used for the study were document analysis, observation, conversation, interview, and fuzzy set analysis. The results showed that the FABC method has lower cost drivers for some activities and higher cost drivers for others than the ABC method. The improvement path developed for the allocation of indirect costs using the FABC approach could serve as a good model for its implementation in other manufacturing sectors.
                PubDate: 2023-08-23
                DOI: 10.15388/batp.2023.55
                Issue No: Vol. 28 (2023)
                 
            • Evaluation of Effectiveness of Parcel Delivery Sector Companies in the
                     Context of COVID-19 Pandemic

              • Authors: Ringailė Žinytė, Gerda Jurkonienė
                Pages: 5 - 5
                Abstract: The paper examines the impact of COVID-19 pandemic on operational effectiveness of parcel delivery sector companies operating in Lithuania. As demand of parcel delivery sector‘s services has increased, it is important to find out whether the impact of COVID-19 pandemic on operational effectiveness could be considered as positive even though the sector faces difficulties related to parcel delivery. The aim of the research is to evaluate the efficiency of parcel delivery sector companies operating in Lithuania during the COVID-19 pandemic. After the literature analyses, it was decided to examine the financial statements of 27 parcel delivery companies during the COVID-19 pandemic (2020-2021) and before the pandemic (2017-2019). During the investigation the impact of pandemic was analysed using the methods of correlation, regression, and logistics analysis. The main purpose of correlation analysis was to find connections between variables and by regression analysis to find causality between dependent and independent variables. The results of pandemic ware compared with results of pre-pandemic. After this, the results of pandemic have been applied in logistics analysis in forecasting process. Overall, it became clear that during the pandemic operational profit was more effective and costs were less effective comparing with results of pre-pandemic. In addition, the results of logistics analysis showed that there is a possibility that in the future operation profit will be ineffective and costs will be effective.
                PubDate: 2023-07-14
                DOI: 10.15388/batp.2023.54
                 
            • Environmental, Social and Governance (ESG) Disclosures in the Context of
                     Firm Value and Financial Performance: a Conceptual Approach

              • Authors: Aušrinė Galdikaitė, Ramunė Budrionytė
                Pages: 2 - 2
                Abstract: The global practice of corporate reporting has evolved considerably over the past decades. Corporate managers have to take into account the information needs of stakeholders, which are no longer limited to the company's financial information. Non-financial information such as environmental, social and governance (ESG) disclosures are increasingly required. International organizations and governments are working together to develop ESG disclosure guidelines and standards that companies must, or can, report on ESG activities. Due to emerging ESG regulations, the integration of this non-financial information into the decision-making process is evolving into mandatory business behaviour, so it is important to understand how it can affect a firm's value and financial results. The article examines the origin of the ESG concept, methods of disclosure, motives, and the relationship between ESG and the firm's value and financial results. The results of the scientific literature analysis showed that ESG can influence the value of the company in a direct and indirect way. ESG directly affects Tobin's Q and stock prices and indirectly influences a company's value through financial performance (return on assets and equity and leverage). However, the impact does not occur in the short term due to the high implementation costs and the scale of the projects.
                Keywords: Articles ; Factors Affecting Auditors Decisions to Change Profession

                • Authors: Darius Vaicekauskas
                  Pages: 3 - 3
                  Abstract: The cornerstone of audit business is human resources – people, their knowledge and skills create the greatest added value in the provision of audit services. It is noticeable that recently audit companies have been facing serious human resource management challenges - it is becoming more difficult to motivate employees to continue their career in the audit business. The article examines what factors affect the decision of Lithuanian auditors to change their profession and leave the audit business. It was determined that the decision of auditors to leave the profession is affected by various factors, which can be grouped into 4 groups: (1) the image of the profession, (2) the environment of the profession, (3) the working environment and (4) the factors of working conditions. The following working conditions and work environment factors were determined to be of highest importance: (1) excessively long working hours, (2) excessive workload, (3) inability to balance work and free time, (4) uncompetitive salary. The research results show that the factors determining the auditors' decision to leave the profession do not differ significantly, regardless of the time when the auditors left the profession. However, it should be noted that auditors who left the profession in later years were more influenced by dissatisfaction with the factors of working conditions (workload, working hours, balancing work and free time, uncompetitive salary). This indicates that in recent years, with the growth of the Lithuanian economy and in general, more availability of different opportunities to pursue a career in various directions, the younger generation of auditors perceive and accept the complexity of audit work and the remuneration for it differently and choose other, more attractive work alternatives.
                  Keywords: Articles ; Level of Disclosure of Corporate Social Responsibility Information in
                         Lithuanian Companies Trading on the Nasdaq Baltic Stock Exchange

                  • Authors: Emilija Alenksandra Jefimova, Deimantė Kalniūtė, Diana Bachtijeva
                    First page: 4
                    Abstract: In today's market conditions and in the context of sustainable business, the provision of social responsibility information to information consumers is important. This paper focuses on corporate social responsibility disclosure and its importance in communicating with stakeholders. It examines the problem of information asymmetry faced by companies and the possibility of signalling to the most powerful stakeholder groups about their involvement in social activities. The paper develops a model for the calculation of a corporate social responsibility disclosure index. Based on the developed model, an empirical study was carried out to calculate the social responsibility disclosure index of companies listed on the Nasdaq Baltic Stock Exchange. The study found that over the period 2017-2022, the total amount of disclosures increased by 14.85%. It also assessed the amount and dynamics of disclosures in individual areas (environmental, social and HR-related, human rights, corruption and bribery, and verification of the implementation of corporate processes). The CSR disclosure model developed is universal and can be used to calculate a CSR disclosure index for all non-financial companies.
                    Keywords: Articles ;
                     
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Publisher: Vilnius University   (Total: 38 journals)   [Sort by number of followers]

Showing 1 - 37 of 37 Journals sorted alphabetically
Accounting Theory and Practice     Open Access   (Followers: 11)
Acta medica Lituanica     Open Access  
Acta Paedagogica Vilnensia     Open Access  
Archaeologia Lituana     Open Access  
Baltic J. of Political Science     Open Access   (Followers: 1)
Criminological Studies     Open Access  
Ekonomika (Economics)     Open Access  
Informacijos mokslai     Open Access  
J.ism Research     Open Access   (Followers: 5)
Jaunujų mokslininkų darbai     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  
Lietuvos Statistikos Darbai     Open Access   (Followers: 1)
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: 1)
Politologija     Open Access  
Problemos     Open Access  
Psychology     Open Access  
Religija ir kultūra     Open Access  
Respectus Philologicus     Open Access  
Scandinavistica Vilnensis     Open Access  
Semiotika     Open Access  
Slavistica Vilnensis     Open Access   (Followers: 1)
Socialinė teorija, empirija, politika ir praktika     Open Access  
Socialiniai tyrimai     Open Access  
Sociology : Thought and Action     Open Access  
Taikomoji kalbotyra     Open Access   (Followers: 2)
Teisė : Law     Open Access  
Verbum     Open Access   (Followers: 1)
Vertimo studijos (Translation Studies)     Open Access   (Followers: 1)
Vilnius University Open Series     Open Access  
Vilnius University Proceedings     Open Access  
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Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
 


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