Process-based approach to organizing the accounting of labor costs and motivation in the digital economy

The article discusses the main risks of accounting for settlements with personnel in modern conditions, including those caused by significant changes in legislation, in terms of regulating the procedure for implementing expenses for labor remuneration. The authors systematized the main risks pursuan...

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Main Authors:	Blizkyi Roman, Timokhina Olga, Vlasova Tatyana, Gavrish Yekaterina
Format:	Article
Language:	English
Published:	EDP Sciences 2021-01-01
Series:	SHS Web of Conferences
Online Access:	https://www.shs-conferences.org/articles/shsconf/pdf/2021/17/shsconf_mtde2021_01020.pdf

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spelling	doaj-53ee1967279a40d3a669ac32124079f02021-05-28T14:55:32ZengEDP SciencesSHS Web of Conferences2261-24242021-01-011060102010.1051/shsconf/202110601020shsconf_mtde2021_01020Process-based approach to organizing the accounting of labor costs and motivation in the digital economyBlizkyi Roman0Timokhina Olga1Vlasova Tatyana2Gavrish Yekaterina3State University of ManagementBelgorod State National Research UniversityBelgorod State National Research UniversityKuban State Technological UniversityThe article discusses the main risks of accounting for settlements with personnel in modern conditions, including those caused by significant changes in legislation, in terms of regulating the procedure for implementing expenses for labor remuneration. The authors systematized the main risks pursuant to a number of basic accounting criteria: purpose, order, content. The proposed approach, in contrast to the existing approaches, allows to quickly segment problematic risk areas of work in accounting. The article presents the characteristics of accounting procedures in the course of reflecting operations related to the accrual, retention and payment of wages, considering the conditions of digital transformation, where, in contrast to the existing approaches, the aspects of the influence of endo- and exogenous factors in the dynamics of the development of digital transformations are systematized. The content of IAS 19 Employee Benefits has been structured by different types of benefits. The criteria for recognizing the fact of remuneration are considered, a critical assessment of the classification and approaches to different types of remuneration in the context of noonomics is given.https://www.shs-conferences.org/articles/shsconf/pdf/2021/17/shsconf_mtde2021_01020.pdf
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Blizkyi Roman Timokhina Olga Vlasova Tatyana Gavrish Yekaterina
spellingShingle	Blizkyi Roman Timokhina Olga Vlasova Tatyana Gavrish Yekaterina Process-based approach to organizing the accounting of labor costs and motivation in the digital economy SHS Web of Conferences
author_facet	Blizkyi Roman Timokhina Olga Vlasova Tatyana Gavrish Yekaterina
author_sort	Blizkyi Roman
title	Process-based approach to organizing the accounting of labor costs and motivation in the digital economy
title_short	Process-based approach to organizing the accounting of labor costs and motivation in the digital economy
title_full	Process-based approach to organizing the accounting of labor costs and motivation in the digital economy
title_fullStr	Process-based approach to organizing the accounting of labor costs and motivation in the digital economy
title_full_unstemmed	Process-based approach to organizing the accounting of labor costs and motivation in the digital economy
title_sort	process-based approach to organizing the accounting of labor costs and motivation in the digital economy
publisher	EDP Sciences
series	SHS Web of Conferences
issn	2261-2424
publishDate	2021-01-01
description	The article discusses the main risks of accounting for settlements with personnel in modern conditions, including those caused by significant changes in legislation, in terms of regulating the procedure for implementing expenses for labor remuneration. The authors systematized the main risks pursuant to a number of basic accounting criteria: purpose, order, content. The proposed approach, in contrast to the existing approaches, allows to quickly segment problematic risk areas of work in accounting. The article presents the characteristics of accounting procedures in the course of reflecting operations related to the accrual, retention and payment of wages, considering the conditions of digital transformation, where, in contrast to the existing approaches, the aspects of the influence of endo- and exogenous factors in the dynamics of the development of digital transformations are systematized. The content of IAS 19 Employee Benefits has been structured by different types of benefits. The criteria for recognizing the fact of remuneration are considered, a critical assessment of the classification and approaches to different types of remuneration in the context of noonomics is given.
url	https://www.shs-conferences.org/articles/shsconf/pdf/2021/17/shsconf_mtde2021_01020.pdf
work_keys_str_mv	AT blizkyiroman processbasedapproachtoorganizingtheaccountingoflaborcostsandmotivationinthedigitaleconomy AT timokhinaolga processbasedapproachtoorganizingtheaccountingoflaborcostsandmotivationinthedigitaleconomy AT vlasovatatyana processbasedapproachtoorganizingtheaccountingoflaborcostsandmotivationinthedigitaleconomy AT gavrishyekaterina processbasedapproachtoorganizingtheaccountingoflaborcostsandmotivationinthedigitaleconomy
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Process-based approach to organizing the accounting of labor costs and motivation in the digital economy

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