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Work Incentives for Accountants as Factor of Enhancing Efficiency of Accounting Procedure in Government-Financed Organizations


  • Iryna Ksonzhyk

    () (Mykolayiv National Agrarian University)

  • Rehina Nikitina

    () (Mykolayiv National Agrarian University)


Accounting work in government-financed organizations has its own specifics provided by non-commercial type of activity. It is for this reason that the government-financed workers should have incentives for diligent fulfillment of their duties and providing efficient running of the whole organization. The Article offers systematization of stimulating measures aimed at enhancing efficiency of accountants' work in government-financed organizations. The role and methods of the motivational steps have been characterized and the necessity of using incentives for motivation accountants in government-financed organizations have been grounded, the role of the state in guarantying these steps fulfillment has been established. Average monthly salary dynamics for government-financed organizations workers has been analyzed in comparison with other industries workers' income. The measured have been determined to be taken within particular government-financed organizations and on the government level for enhancing material and non-financial incentives for government-financed accountants.

Suggested Citation

  • Iryna Ksonzhyk & Rehina Nikitina, 2013. "Work Incentives for Accountants as Factor of Enhancing Efficiency of Accounting Procedure in Government-Financed Organizations," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 131-135, September.
  • Handle: RePEc:iaf:journl:y:2013:i:3:p:131-135

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    References listed on IDEAS

    1. Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
    2. Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
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    More about this item


    accountant; accounting management; government-financed organization; labour incentives; labour management;

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General


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