Programme (EET (UTC+2))

 

 

FIRST DAY

25th of November

Link to video:

Opening ceremony and first part of plenary session

10.00-10.15

OPENING CEREMONY

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)

PLENARY SESSION

Link to video:

Second part of plenary session

Third part of plenary session

10.15-11.45

Moderators

Prof. Svetlana Bychkova

(Saint-Petersburg State Agrarian University, Russian Federation)

Prof. Rasa Subačienė

(Vilnius University, Lithuania)

10.15-10.45

Prof. Ramona Rupeika-Apoga

(University of Latvia, Latvia)

DIGITALISE OR DIE: THE DIGITAL TRANSFORMATION OF COMPANIES

10.45-11.15

Assoc. prof. Julita Wasilczuk

(Gdansk University of Technology, Poland)

ABIDE, AVOID OR ALTER – INFLUENCE OF INSTITUTIONS ON TAX MORALITY

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?

11.45-12.00

Break

12.00-13.30

Moderators

Prof. Iveta Mietule

(Rezekne Academy of Technologies, Latvia)

Assoc.prof. Ramunė Budrionytė

(Vilnius University, Lithuania)

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

12.30-13.00

Aušra Miltenytė

Digital Transformation & Innovation Director, PwC Lithuania

NEW WORLD. NEW SKILLS. AUDITORS AND ACCOUNTANTS THAT DEVELOP ROBOTS

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

13.30-14.30

Break

14.30-16.00

Moderators

Prof. Rūta Šneidere

(University of Latvia, Latvia)

Assoc. prof. DaivaTamulevičienė

(Vilnius University, Lithuania)

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

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

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

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

16.00-16.15

Break

16.15-17.15

Donaldas Duškinas

HOW TO SPEAK TO BE HEARD AND UNDERSTOOD?

 

SECOND DAY

26th of November

10.00-17.00

SECTIONS’ SESSIONS

Link to video:

First part of accounting and audit section

Second part of accounting and audit section

First part of analysis section

Second part of analysis section

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)

   

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)

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

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 

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 

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

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

11.30-12.00

Break

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)

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

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

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

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

PhD student Asta Šalienė

Assoc.prof. Daiva Tamulevičienė

(Vilnius University, Lithuania)

REVIEW OF PERFORMANCE AUDIT IMPACT STUDIES

13.30-14.30

Break

14.30-16.30

Session of students’ research papers

(10 min for presentation, 3 min for questions and discussions)

Link to video:

Sesion of students’ research papers

Announcement of the best students’ research papers

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)

Neringa Raštutytė

Assoc.prof. Aurelija Ulbinaitė

(Vilnius University, Lithuania)

INTERACTION BETWEEN SOCIAL BUSINESS SUSTAINABILITY AND CONSUMER PURCHASE DECISION: CONCEPTUAL FRAMEWORK 

Kamilė Medeckytė

Assoc.prof. Daiva Tamulevičienė

(Vilnius University, Lithuania)

RESEARCH ON THE AWARENESS AND APPLICATION OF STRATEGIC MANAGEMENT ACCOUNTING INSTRUMENTS IN LITHUANIAN COMPANIES

Karolis Čirba

J. assist., PhD student Daiva Raziūnienė

(Vilnius University, Lithuania)

IDENTIFICATION OF FACTORS FOR BIG DATA APPLICATION IN THE FINANCIAL AUDIT

Ieva Turskytė

Assoc.prof. Alfreda Šapkauskienė

(Vilnius University, Lithuania)

BIBLIOMETRIC ANALYSIS OF CENTRAL BANK DIGITAL CURRENCY RESEARCH

Deimantė Žukauskaitė

Assoc.prof. Dalia Daujotaitė

(Mykolas Romeris University, Lithuania)

IDENTIFICATION AND ASSESSING RISKS OF MATERIAL MISSTATEMENT OF THE FINANCIAL STATEMENTS

Tetiana Dvorianova

Assoc.prof. Svitlana Pokhylko

(Sumy State University, Ukraine)

A DIGITAL PLATFORM AS A  DIVERGED TYPE OF DIGITAL BUSINESS MODELS

Diana Šabanova

Assoc.prof. Viktorija Cohen

(Vilnius University, Lithuania)

CAPTURING AND MEASURING INNOVATION IN SERVICE-BASED COMPANIES

Julius Kviklis

(Vilnius University, Lithuania)

THE IMPACT OF THE COVID-19 ON THE STOCK MARKETS: CASE OF ITALY

Ramūnas Radzevičius

Assoc.prof. Aurelija Ulbinaitė

(Vilnius University, Lithuania)

RELATIONSHIP BETWEEN HEALTHCARE SPENDINGS AND LIFE EXPECTANCY IN THE USA

16.30-17.00

ANNOUNCEMENT OF THE BEST STUDENTS‘ RESEARCH PAPERS

 

Program of 3A conference

 

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