Today, the availability of different approaches to understanding the nature of accounting policies indicates about incomplete scientific research in this area. The purpose of the article is to evaluate the features of development of accounting policy of agricultural enterprises with the aim of...

Purpose – The purpose of this paper is to introduce a new concept: the online collaborative audit system, and to design a prototype system at the national level for financial auditors, members of a supervisory body. Design/methodology/approach – Conceptualization, modelling, analysis,...