CC BY
3
UDC 657
Shargorodskaya A. V.
Student of International Accounting and Audit Faculty
Federal state educational Budgetary institution of higher education "Financial University under the Government of the Russian Federation "
Russia, Moscow
Science director: Mislavskaya N.A, Doctor of Economics Associate Professor, Professor of Accounting, Analysis and Audit Department Federal state educational Budgetary institution of higher education "Financial University under the Government of the Russian Federation "
Russia, Moscow
COMMUNICATIVE PECULIARITIES OF THE RELATIONSHIP OF THE
MAIN ACCOUNTANT WITH CREDITORS AND INVESTORS
Annotation. Some aspects reflecting the specifics of the complex of relations between the chief accountant and the creditors and investors of the organization are considered. It is noted that the activities of the chief accountant in practice require the possession of certain psychological knowledge, the practice of building communication through the mechanisms of direct and feedback. The thesis is substantiated that the chief accountant is a responsible subject, honest, relating to people in a humane, unbiased manner; it is a subject that acts in the context of implementing the dominant principles ofprofessional ethics.
Keywords: chief accountant, efficiency, communication, ethics, responsibility.
Ethics, from the point of view of the categorical apparatus in question, is a separate part of philosophical knowledge, the subject of which is morality. Ethics, apart from what has been said, can be defined as some moral philosophy, a field of knowledge, the subject of which is directly morality.
Speaking about the relevance of the outlined research field, we note: corporate ethics - the ethics of business - is a personal channel of communication and an effective management tool. At the same time, the business entity that, in addition to implementing all business processes at the proper level, will have staff, personnel who, in the course of their daily communicative practice, are able to organize their communication in the most tactful, ethical, balanced way will be effective.
The consistent introduction of the elements of "business ethics" into corporate practice is the way to achieve the following strategically significant goals:
• Firstly, increasing the level of loyalty of target groups (consumers, employees of the organization);
• Second, establishing effective and sustainable communications with all
market participants (both in the context of the external micro- and macroenvironment of the enterprise). In this key, communication with such entities as creditors, investors is of particular importance.
Effective communication is always communication, in the basis of which the basis of ethical content is revealed as the basis for respectful communication and interaction.
The chief accountant, as a kind of professional activity, can be implemented in a variety of specific "areas", areas of practice.
The chief accountant is a certain basis: the head of the structural unit "accounting", and the employee taking part in the development and implementation of financial and economic decisions, and the official interacting with the subjects of the external environment: creditors, investors.
In addition, the duties of the chief accountant are to organize the work of the respective team of employees in such a way that accounting, firstly, meets the requirements of the current legislation, and secondly, it had a comprehensive comprehensive character; thirdly, it was logical, consistent.
In order to fulfill his functional duties, the chief accountant must be an expert in his business, have a mature, professional judgment that is based both on the appropriate educational level, and, not least, on the experience gained in the implementation of professional activities.
The chief accountant must necessarily be a subject having his own opinion, which would be both reasoned and justified. An important ability of the chief accountant is to correctly express their positions and, if necessary, to defend them.
The circle of counterparties - persons with whom the chief accountant interacts in the course of their professional activities - is extensive.
These are owners, founders of business, qualified management of various levels, subordinates.
Separately it is necessary to allocate a category of external subjects, among which the important place is occupied by creditors and investors.
Note that creditors and investors are, as external (that is, in no way affiliated with this economic entity), and internal.
The interests of external creditors are in most cases pragmatic: the return of accounts payable requires a tough position. On the contrary, internal creditors are often subjects of a loyal spectrum that allow longer timeframes for the implementation of commitments undertaken by the business entity.
It is important to emphasize that the behavior of a professional accountant is associated not only with the performance of duties, but also with sociology and psychology. That is, the chief accountant is a multifactorial profession.
Indeed, the chief accountant - as a person of the appropriate education, qualifications, experience - can not be limited in his activities only by the implementation of the functional assigned to him. The activity of the chief accountant in practice requires the possession of certain psychological knowledge, the practice of building communication on the mechanisms of direct and feedback.
This multiplicity of potential vectors for the implementation of the position
"chief accountant" does not cancel, however, requires a certain list of universal rules of conduct.
The relationship of the chief accountant with the creditors and investors of the organization is an area, certainly determined by a certain set of rules, common norms of communication.
What can these rules be and how can they be determined?
First, the behavior of the chief accountant should - from the position of some legal regulation - be such that, in his daily practice, he does not commit acts that may damage the authority of the profession as such.
The responsibility of the chief accountant is one of the dominant rules of his professional conduct: the chief accountant must always and certainly act in a balanced, competent, consistent manner and, most importantly, in strict accordance with the requirements of regulatory legal acts, laws, codes,
In this context, it is permissible to make some parallel with the principles of the Code of Ethics: objective is the fact that the knowledge of the current accountant by the chief accountant, compliance with its requirement is mandatory. However, some ethical code of professional activity requires, apart from what has been said, the ability to take responsible action, the ability to make decisions and, importantly, to bear responsibility for them.
In relations with creditors and investors, it is precisely the strict compliance by the chief accountant with the norms of the current legislation - the basis, basis, general principle.
The second rule of behavior of the chief accountant can be called the rule of one's own behavior in a certain way in each specific situation. In this case, the behavior of the chief accountant must meet the aggregate of some basic requirements.
Consider them.
First, decency is one of the fundamental principles of a high moral level of performance by the chief accountant of their professional powers.
Honesty is the organic inability of a professional to commit a dishonorable act. The behavior of the chief accountant should be some "pattern": he must act in such a way as to exclude the potential possibility of the appearance of doubts in his decency.
Secondly, honesty.
Honesty, impartiality of information submission is an important factor in establishing effective contact, effective communication between the chief accountant and every individual that makes up a circle of "counterparts": investors, creditors.
Honesty is the basis of effective accounting practice, in whatever field it is implemented.
Thirdly, trust - is a specific attitude of a person to the actions of another person, to himself, and is based on the conviction of his rightness, loyalty, honesty, honesty.
A professional, chief accountant should build up his communications with
investors, creditors in such a way as to trust the opposite side and to inspire her at the same time with confidence. In its communication with creditors, the chief accountant should show their importance to the organization.
Let's add that the commitment taken by the chief accountant must be respected and implemented in an unambiguous way. At the same time, there are different degrees of trust in different creditors.
For example, in relationships with banking structures, such correlations are rigid, formalized, while domestic creditors and investors are more loyal subjects, allowing for a constructive dialogue of various kinds regarding the range of obligations that are taking place.
This aspect is extremely important from the point of view of organizing the processes of interaction of the chief accountant both with his colleagues, subordinates, superiors, and with those who make up the circle of his "clients", the "core of the target audience" of his activity (chief accountant - multifaceted profession, allowing a lot of areas of practical implementation).
Fourth, the commitment of the professional chief accountant as a property determined by a set of actions that can be, to a certain extent, conventions, are defined as some act of self-sacrifice.
The chief accountant, especially if his activities are carried out within the framework of a state body, must be a person capable of specifically determining priorities: for the sake of the interests of other people, achievement of the set goals, for justice, objectivity, he must be able to abandon personal aspirations.
The chief accountant, organizing his behavioral guidelines, should be based on knowledge of ethical rules, the ability to apply them in daily practice. Obviously, how the organization builds and organizes communication with creditors, investors are the specific chief accountant, in many respects the effectiveness of his activity depends, and ethical and norms compliance is an unconditional factor of "literacy", professionalism.
All the above mentioned aspects, in essence, determine some unique complex consisting of bases and professional ethics.
The chief accountant is a responsible subject, honest, humane, unbiased; it is a subject that acts in the context of implementing the dominant principle of legality, which is decent and honest in dealing with creditors, investors.
The rules of professional conduct of the chief accountant are a complex phenomenon that reveals specific aspects of its implementation in each specific field of practice.
Speaking about the specifics of the relationship of the chief accountant with the creditors and investors of the organization from some other positions, we note that a very effective behavioral line is the follower of an assertive communication scheme.
For the chief accountant, who may have certain "working difficulties" in dealing with creditors, assertive behavior appears to be a rule in relations with investors, which should be general in nature.
From the general scientific positions the following understanding of the
"basis" of assertive behavior takes place: assertiveness is the formed complex ability of the individual to be independent of all the variety of external evaluations, exogenous factors, opinions, and the ability to independently regulate one's own behavior.
In addition, assertiveness is essentially analogous to the principle of independence: an assertive line of conduct allows a professional accountant to perform tasks impartially, without conflict of interests or negative influence of other persons, and, to carry it out so that there is no doubt about its objectivity.
Assertive behavior is responsible behavior, determined by indispensable respect and courtesy to others on the one hand, and the presence of inner strength, some unconditional potential, the "core" on the other.
Assertive behavior, considered in the context of the practice of communication of the chief accountant, is a behavior that corresponds to the following aspects:
• Firstly, the individual in any situation is able to remain correct and polite;
• Secondly, in conditions of external pressure, he correctly defends his point of view, justifies and argues his own position;
• Thirdly, he is able to say "no" to something that does not suit him;
• Fourthly, in a socially acceptable form, he insists on his rights, while his "behavioral line", "point of view" remains unchanged, but not positioned as the only true ones.
The assertive behavior of the chief accountant is a specific way of behavior, interaction in the team, with the subjects of the external environment (creditors, investors, controlling bodies), when the individual is able to present his own goals and objectives as goals and objectives of a person self-confident (in his knowledge, forces, etc.) and who knows what he needs.
It is extremely important that the aspect that assertive behavior is impossible without responsibility for one's words, actions, decisions.
The assertive behavior of the chief accountant is, among other things, the ability to remain oneself, to maintain self-control in conditions of tension and aggressiveness of the external environment, which can often occur when communicating with creditors.
One cannot help saying that the chief accountant is the head of the structural unit "accounting". Therefore, the way in which he organizes the work of his subordinates depends, among other things, a common "behavioral line" in the relations of accounting workers with investors and creditors.
Considering the foregoing, we arrive at the following conclusions.
The communications of the chief accountant are plural and invariant in their practice. The chief accountant is a responsible subject, honest, humane, unbiased; it is a subject that acts in the context of implementing the dominant principles of professional ethics.
The relationship of the chief accountant with the creditors and investors of the organization is always an invariant, multiple complex of "scenarios".
At the same time, going from the specifics of the behavior of investors and
creditors, the following aspects, we believe, will be the priority in communicating with them.
First, the clarity, consistency and validity of the position. It must be both constructive and rigid enough.
Secondly, the ability to organize such a dialogue, which would have as its goal the search for a "point of parity" of all the interacting parties. It is important that communications are targeted, focused on achieving a balance of interests.
Thirdly, the ability to competently and deliberately operate with actual data, demonstrating certain trends and overall dynamics. At the same time, it is necessary to fully answer for the undertaken obligations, bear responsibility for the decisions made.
Important from our point of view is the confident assertive behavioral line of the chief accountant as a professional responsible for his actions, for the decisions made and implemented, as a leader who is responsible for the staff of the collective he leads as a subject who is ready for a dialogue with creditors (external, internal), investors.
Mutual relations of the chief accountant with the creditors and investors of the organization should be based on the principles of "general" ethics, and, of course, ethics of professional quality.
These principles are consistent, holistic: honesty, professionalism, responsibility, commitment to words and actions, tact, skill to substantiate your point of view, position - these aspects, objectively, have an enduring significance.
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