Browsing by Author "A.A. Iskakov"

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    DEVELOPING THE METHODOLOGICAL TOOLS OF SOCIAL AUDIT IN AGRICULTURAL ORGANIZATIONS
    (2022 International Young Scholars' Conference, 2022) A.A. Zhangaliyev; A.A. Iskakov; E.Zh. Syzdykova
    Abstract Importance. In today's economic environment, the role and significance of social audit is increasing, especially when analyzing the socio-economic activity of agricultural organizations. In terms of the scope of audit, social compliance audit is a complex phenomenon, and enables to evaluate social conditions of functioning at different levels of government. Objectives. The study aims to substantiate theoretical principles and develop practical recommendations to improve the techniques of social audit in agricultural organizations. Methods. Using the historical and systems approach, methods of induction, deduction, comparison, economic and statistical analysis, systematization and generalization of data, we reviewed modern methods of social audit and offered methodological tools to conduct it. Results. The paper presents basic procedures for conducting the social audit of agricultural organizations under modern conditions, and indicators to be used to monitor the change in the social position of the organization. The findings may be helpful for the theory and practice of audit. Conclusions. The absence of uniform principles and rules of social audit prevents from applying its findings and recommendations to generate corporate social reporting. When developing the techniques of social audit, it is important to take into account industry characteristics of activities, scale of operation and number of personnel, and the geographical location of the auditee.