Vyriausiojo buhalterio lyderystės raiška formuojant ir įgyvendinant įmonės apskaitos politiką

LTStraipsnyje apibendrinama dalis tyrimo rezultatų apie Vakarų Lietuvos verslo įmonių apskaitos politikos formavimo patirtį ir problemas. Tyrimo tikslas - išanalizuoti vyriausiųjų buhalterių lyderystės raišką formuojant ir įgyvendinant Apskaitos politiką. Vyriausiojo buhalterio lyderystė pasireiškia per darbuotojų santykius, grindžiamus sąžiningumu, profesine kompetencija ir konfidencialumu. Tyrimo rezultatai atskleidė, kad daugelyje verslo įmonių nepakankamai skiriama dėmesio Apskaitos politikai kaip reikšmingam vyriausiųjų buhalterių lyderystės raišką formalizuojančiam dokumentui. [Iš leidinio]Reikšminiai žodžiai: Apskaitos politika; Lyderystė; Lyderystės raiška; Lyderystės raiškos reglamentavimas; Reglamentavimas; Accounting policy; Expression of leadership; Leadership; Regulation; Regulation of leadership expression.

ENFor business success, it is not enough for exclusive leaders to lead the company. It is necessary to develop leadership at all levels of the company’s managers. One of these positions in companies - chief accountants. Small and medium-sized business, that usually do not have a financial manager are dominated in Lithuania. The chief accountants of these companies not only keep accounts, but also plan, analyze, forecast the company’s financial flows and results. Such specialist is required to have leadership skills so that the top manager and other employees understand the importance of accounting management requirements and evaluate the benefits of the accountant’s analysis, forecasts and suggestions. However, the managers of the company often do not pay enough attention to the organization of accounting and strengthening the role of chief accountant. Therefore, there are problematic questions such as whether business managers delegate sufficient accountability to the chief accountants to deal with strategic accounting issues, or do they pay enough attention formatting accounting policies? The object of the research is the role of chief accountants of Western Lithuanian business enterprises in formation and implementation of company Accounting Policies. The aim of the study is to analyze the leadership expression of chief accountants in formation and implementation of Accounting Policies. For the expression of leadership chief accountant must have the same power leverage as the other top-level managers. Heads of the company’s must promote, improve their leadership, creativity, uniqueness, their willingness to develop, create opportunities for their leadership in their day-to-day activities and initiatives, plan and implement strategic goals and commitments of the company.Leadership of the chief accountant is manifested through employee relationships based on trust, commitment, honesty, professional competence and confidentiality. The goal of the chief accountant’s leadership is to keep a wellmanaged account. In order to achieve the company’s goals, the top manager uses the chief accountant and instructs him to prepare one of the most important local company documents - Accounting Policy. The results of the study revealed that in many business companies, insufficient attention is paid to formalizing document of Accounting Policy as a key expression of leadership of chief accountants. Most of the interviewed informants do not consider the Accounting Policy to be a significant formalizing tool for their leadership. This document would become more significant for companies if it would delegate greater responsibility and independence to chief accountants in preparing and approving accounting-related improvements. [From the publication]

• Vadyba / Management
• Ekonomika / Economics