Programme (EET (UTC+2))
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FIRST DAY 25th of November |
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Link to video: |
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10.00-10.15 |
OPENING CEREMONY |
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Dean of the Faculty of Economics and Business Administration prof. Aida Mačerinskienė (Vilnius University, Lithuania) Vice-dean of the Faculty of Economics and Business Administration PhD Linas Tarasonis (Vilnius University, Lithuania) |
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PLENARY SESSION Link to video: |
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10.15-11.45 |
Moderators |
Prof. Svetlana Bychkova (Saint-Petersburg State Agrarian University, Russian Federation) Prof. Rasa Subačienė (Vilnius University, Lithuania) |
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10.15-10.45 |
Prof. Ramona Rupeika-Apoga (University of Latvia, Latvia) |
DIGITALISE OR DIE: THE DIGITAL TRANSFORMATION OF COMPANIES |
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10.45-11.15 |
Assoc. prof. Julita Wasilczuk (Gdansk University of Technology, Poland) |
ABIDE, AVOID OR ALTER – INFLUENCE OF INSTITUTIONS ON TAX MORALITY |
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11.15-11.45 |
Jonas Akelis Managing Partner of EY in the Baltic States |
AUDIT OF THE FUTURE: HOW ARE TODAY’S CHALLENGES BRINGING FORWARD THE AUDIT OF TOMORROW? |
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11.45-12.00 |
Break |
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12.00-13.30 |
Moderators |
Prof. Iveta Mietule (Rezekne Academy of Technologies, Latvia) Assoc.prof. Ramunė Budrionytė (Vilnius University, Lithuania) |
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12.00-12.30 |
PhD Audrius Linartas Director of the Authority of Audit, Accounting, Property Valuation and Insolvency Management at the Ministry of Finance of the Republic of Lithuania Chairman of the Audit Committee at European Investment Bank |
NEW ESG DISCLOSURES TO CHANGE BUSINESS PERCEPTION |
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12.30-13.00 |
Aušra Miltenytė Digital Transformation & Innovation Director, PwC Lithuania |
NEW WORLD. NEW SKILLS. AUDITORS AND ACCOUNTANTS THAT DEVELOP ROBOTS |
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13.00-13.30 |
Kristina Jakštonytė Head of Innovation and Methodology Department in the National Audit Office of Lithuania |
ASSESSMENT OF AUDIT IMPACT – QUALITATIVELY NEW APPROACH TO ASSESS THE BENEFITS STATE AUDIT BRINGS TO PUBLIC |
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13.30-14.30 |
Break |
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14.30-16.00 |
Moderators |
Prof. Rūta Šneidere (University of Latvia, Latvia) Assoc. prof. DaivaTamulevičienė (Vilnius University, Lithuania) |
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14.30-15.00 |
PhD Marius Lanskoronskis Executive Director of Lithuanian Chamber of Auditors |
DIGITALISATION AND AUTOMATIZATION IN AUDIT AND ACCOUNTING PROFESSIONS. OPPORTUNITIES AND CHALLENGES |
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15.00-15.20 |
Prof. Alexey Taburchak (Saint-Petersburg State Technological Institute (Technical University), Russian Federation) Prof. Svetlana Bychkova, (Saint-Petersburg State Agrarian University, Russian Federation) PhD Alina Butina (Saint-Petersburg State Technological Institute (Technical University), Russian Federation) |
ANALYSIS OF RISK FACTORS FOR APPLIED PROJECTS IN THE ECOSYSTEM OF DIGITALIZATION OF THE ECONOMY |
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15.20-15.40 |
Assoc.prof. Tarmo Kadak (Tallinn University of Technology, Estonia) Prof. Erkki K. Laitinen (University of Vaasa, Finland) |
VARIATIONS OF PERFORMANCE MANAGEMENT SYSTEMS |
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15.40-16.00 |
Prof. Rasa Subačienė (Vilnius University, Lithuania) Assoc. prof. Ivita Faituša (RISEBA University of Applied Sciences, Latvia) Assoc. prof. Ramunė Budrionytė Assoc. prof. Jolanta Žemgulienė (Vilnius University, Lithuania) |
EVALUATION OF THE COMPETENCES OF MODERN ACCOUNTING SPECIALIST: CASES OF LITHUANIA AND LATVIA |
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16.00-16.15 |
Break |
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16.15-17.15 |
Donaldas Duškinas |
HOW TO SPEAK TO BE HEARD AND UNDERSTOOD? |
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SECOND DAY 26th of November |
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10.00-17.00 |
SECTIONS’ SESSIONS Link to video: First part of accounting and audit section Second part of accounting and audit section |
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10.00–13.30 |
ACCOUNTING AND AUDIT SECTION (15 min for presentation, 3 min for questions and discussions) |
ANALYSIS SECTION (15 min for presentation, 3 min for questions and discussions) |
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10.00-11.30 |
Moderators: Assoc.prof. Ivita Faituša (RISEBA University of Applied Sciences, Latvia) Assoc. prof. Aleksandra Pečiūrienė (Vilniaus Kolegija/ University of Applied Sciences, Lithuania) |
Moderators: Assoc. prof. Olena Pakhnenko (Sumy State University, Ukraine) Assoc. prof. Aurelija Ulbinaitė (Vilnius University, Lithuania) |
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Prof. Kristina Rudžionienė Miglė Černiauskaitė Assoc.prof. Rūta Klimaitienė (Vilnius University, Lithuania) |
THE IMPACT OF IFRS ADOPTION ON LITHUANIAN COMPANIES’ FINANCIAL RATIOS |
Prof. Inga Būmane Prof. Aina Joppe (University of Latvia, Latvia) |
TAX POLICY MEASURES TO COMBAT THE COVID 19 PANDEMIC |
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Prof. Svetlana Pankova; Elena Satalkina (Orenburg State University, Russia) |
ACCOUNTANT'S PROFESSIONAL JUDGMENT: THE UNCERTAINTY AND RISKS |
Prof. Iluta Arbidane Lec.Anita Puzule (Rezekne Academy of Technologies, Latvia) |
CURRENT ASSET MANAGEMENT METHODS AND THEIR APPLICATION: CASE OF LATVIA |
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Assoc. prof. Dalia Juočiūnienė Prof. Danutė Zinkevičienė (Vytautas Magnus University, Lithuania) |
PROBLEMATICS OF ALLOCATION OF INDIRECT MANUFACTURING COSTS IN AGRIBUSINESSES: EVIDENCE FROM LITHUANIA |
Assoc. prof. Katarína Čulková Assist. Daniela Hrehová (Technical University Košice, Slovakia) |
CREDIT RATING ANALYSIS OF BUSINESS CONSUMERS IN THE INDUSTRIALCOMPANY |
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Assoc. prof. Aleksandra Pečiūrienė (Vilniaus Kolegija/ University of Applied Sciences, Lithuania) |
UNDERGRADUATE BUSINESS STUDENTS’ PERCEPTIONS OF ACCOUNTING PRACTICIES AND PROFESSION |
Lec. Inta Kotane Prof. Iveta Mietule (Rezekne Academy of Technologies, Latvia) |
ANALYSIS OF BUSINESS PERFORMANCE EVALUATION PRACTICE AT MANUFACTURING SECTOR IN LATVIA |
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Prof. Olga Paraska Tetiana Ivanishena (Khmelnytskyi National University, Ukraine) |
METHODOLOGICAL BASES OF LIFE CYCLE ASSESSMENT OF TEXTILE PRODUCTS CLEANING TECHNOLOGIES AT THE CLEANING INDUSTRY ENTERPRISES |
Assist. Irma Kamarauskienė (Vilnius University, Lithuania) |
SYSTEM OF INDICATORS FOR THE FINANCIAL ANALYSIS OF PUBLIC SECTOR ENTITIES |
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11.30-12.00 |
Break |
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12.00-13.30 |
Moderators: Prof. Svetlana Pankova; Elena Satalkina (Orenburg State University, Russia) Prof. Kristina Rudžionienė (Vilnius University, Lithuania) |
Moderators: Assoc.prof. Tarmo Kadak (Tallinn University of Technology, Estonia) Assoc.prof. Ramunė Budrionytė (Vilnius University, Lithuania) |
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Lec. Volha Sushko Prof. Svetlana Vegera (Polotsk State University, Belarus) |
INDUSTRIAL WASTE ACCOUNTING AT THE LIFE-CYCLE STAGES IN THE CONCEPT OF GREEN ECONOMY |
PhD student Viktorija Bielinė Assoc.prof. Aurelija Ulbinaitė (Vilnius University, Lithuania) |
CAPTURING VALUE IN THE ECOSYSTEM OF DIGITAL BUSINESS PLATFORMS |
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J.assist., PhD student Audrius Masiulevičius Prof.em. Vaclovas Lakis (Vilnius University, Lithuania) |
APPLICATION OF QUALITATIVE CHARACTERISTICS TO EVALUATE MISSTATEMENTS IN FINANCIAL STATEMENTS: EVIDENCE FROM FACTUAL AUDIT DATA |
PhD student Oleksandra Tverezovska Prof. Larysa Hrytsenko (Sumy State University, Ukraine) |
THE IMPACT OF THE LEVEL OF FINANCIAL INCLUSION ON UKRAINE`S ECONOMIC GROWTH AND ITS FINANCIAL SECURITY |
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J.assist., PhD student Diana Bachtijeva Assoc.prof. Daiva Tamulevičienė (Vilnius University, Lithuania) |
THE SIMILARITIES AND DIFFERENCES OF EARNINGS MANAGEMENT AND CREATIVE ACCOUNTING: A THEORETICAL COMPARATIVE STUDY |
PhD student Ugnė Kasperavičiūtė Assoc.prof. Asta Stankevičienė Prof. Danuta Diskienė (Vilnius University, Lithuania) |
INFLUENCE OF EMPLOYEE EXPERIENCE CONDITIONS ON EMPLOYEE ENGAGEMENT, ORGANIZATIONAL COMMITMENT AND INTENTION TO LEAVE THE ORGANIZATION |
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J. assist., PhD student Daiva Raziūnienė (Vilnius University, Lithuania) |
MODELS AND FACTORS OF AUDITOR‘S PROFESIONAL SKEPTICISM |
Assoc.prof. Jolanta Žemgulienė Assist. Mantas Valukonis (Vilnius University, Lithuania) |
ORGANIZATIONAL COMPETENCE IN MANAGING TRANSFORMATION |
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PhD student Asta Šalienė Assoc.prof. Daiva Tamulevičienė (Vilnius University, Lithuania) |
REVIEW OF PERFORMANCE AUDIT IMPACT STUDIES |
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13.30-14.30 |
Break |
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14.30-16.30 |
Session of students’ research papers (10 min for presentation, 3 min for questions and discussions) |
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Link to video: Sesion of students’ research papers |
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Commission: Chair: prof. Rasa Subačienė (Vilnius University, Lithuania) Members: Prof. Iluta Arbidane (Rezekne Academy of Technologies, Latvia) Prof. Olga Paraska (Khmelnytskyi National University, Ukraine) Assoc. prof. Kastytis Senkus (Vilnius University, Lithuania) Assoc. prof. Asta Stankevičienė (Vilnius University, Lithuania) |
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Neringa Raštutytė Assoc.prof. Aurelija Ulbinaitė (Vilnius University, Lithuania) |
INTERACTION BETWEEN SOCIAL BUSINESS SUSTAINABILITY AND CONSUMER PURCHASE DECISION: CONCEPTUAL FRAMEWORK |
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Kamilė Medeckytė Assoc.prof. Daiva Tamulevičienė (Vilnius University, Lithuania) |
RESEARCH ON THE AWARENESS AND APPLICATION OF STRATEGIC MANAGEMENT ACCOUNTING INSTRUMENTS IN LITHUANIAN COMPANIES |
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Karolis Čirba J. assist., PhD student Daiva Raziūnienė (Vilnius University, Lithuania) |
IDENTIFICATION OF FACTORS FOR BIG DATA APPLICATION IN THE FINANCIAL AUDIT |
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Ieva Turskytė Assoc.prof. Alfreda Šapkauskienė (Vilnius University, Lithuania) |
BIBLIOMETRIC ANALYSIS OF CENTRAL BANK DIGITAL CURRENCY RESEARCH |
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Deimantė Žukauskaitė Assoc.prof. Dalia Daujotaitė (Mykolas Romeris University, Lithuania) |
IDENTIFICATION AND ASSESSING RISKS OF MATERIAL MISSTATEMENT OF THE FINANCIAL STATEMENTS |
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Tetiana Dvorianova Assoc.prof. Svitlana Pokhylko (Sumy State University, Ukraine) |
A DIGITAL PLATFORM AS A DIVERGED TYPE OF DIGITAL BUSINESS MODELS |
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Diana Šabanova Assoc.prof. Viktorija Cohen (Vilnius University, Lithuania) |
CAPTURING AND MEASURING INNOVATION IN SERVICE-BASED COMPANIES |
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Julius Kviklis (Vilnius University, Lithuania) |
THE IMPACT OF THE COVID-19 ON THE STOCK MARKETS: CASE OF ITALY |
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Ramūnas Radzevičius Assoc.prof. Aurelija Ulbinaitė (Vilnius University, Lithuania) |
RELATIONSHIP BETWEEN HEALTHCARE SPENDINGS AND LIFE EXPECTANCY IN THE USA |
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16.30-17.00 |
ANNOUNCEMENT OF THE BEST STUDENTS‘ RESEARCH PAPERS |
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