GLOBALIZATION AND ITS IMPACT ON THE ACCOUNTING AND CONTROL SYSTEMS IN PERSONNEL MANAGEMENT AT ENTERPRISES

Abstract

B a c k g r o u n d. Globalization processes actualize the task of harmonizing and harmonizing national legislation with international, in particular EU legislation, leads to changes in the field of activity aimed at achieving the most effective use of skills and motivation of personnel to achieve the company's goals, are influential factors in the formation of accounting and control management support staff. The development and application of information technologies require the use of a powerful toolkit of modern software products to present information in the accounting and control system in an acceptable electronic format.

M e t h o d s. The basis of the research is the use of the following methods: logical generalization, systematization, analysis (labor market analysis), comparison, grouping, and tabular methods (visualization and identification of global risks for enterprises in the future, development of global accounting and control), which define the problem and combine research results into a single integrated system.

R e s u l t s. The study proved that geopolitical tensions remain a key risk for the world economy and Ukraine. To achieve Sustainable Development Goals, companies can open up new opportunities and reduce the level of acceptable risks, increasing the growth of the financial value of corporate sustainability (ESG). The processes of global integration also cover the spheres of social and labor relations, in particular personnel management – the growing role of the employee's personality, the implementation of global principles – Inclusivity, Diversity,and Equality. In conditions of uncertainty, reliable and analytical information about the movement of the company's personnel through the organization of accounting and control support is necessary.

C o n c l u s i o n s. The main factors of modern reality are instability, uncertainty, complexity and ambiguity. The future of the labor market is affected by demographic changes, accelerated automation of all processes, development of existing and emergence of new sectors, emergence of new professions, and reorientation of demand for new skills and abilities. This requires the motivation and high qualifications of the staff, the application of new approaches to the management of the company's personnel, and its accounting and control support. Information technologies and constant updating of accounting and reporting standards, ISAs, and global internal audit standards require further careful study of the requirements for the application of international practices and their adaptation at the national level.