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ИД «Финансы и кредит»






International Accounting

An analysis of the labor and wages of the internal affairs bodies in the context of personnel security

Vol. 23, Iss. 7, JULY 2020

Received: 2 July 2020

Received in revised form: 7 July 2020

Accepted: 9 July 2020

Available online: 16 July 2020

Subject Heading: Managerial accounting

JEL Classification: J31, J33, M12, M41

Pages: 755–776


Glushchenko A.V. Volga Research Institute for Production and Processing of Meat and Dairy Products, Volgograd, Russian Federation


Kucherova E.P. Institute of Economics and Finances of Volgograd State University (VolSU), Volgograd, Russian Federation

ORCID id: not available

Yukina A.Yu. Volgograd State University (VolSU), Volgograd, Russian Federation

ORCID id: not available

Subject. This article analyses the priorities of the management and use of staff and labor at different levels of socio-economic systems.
Objectives. The article aims to develop and justify the importance of measures to improve insider threat management and mitigate personnel risks.
Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, abstraction, and the expert evaluation, point rating, tabular, and graphical techniques.
Results. The article defines the role and formulates the concept of personnel security for the internal affairs authorities in the economic security system of the organization. It also identifies specific threats and risks associated with employment relations and factors that reduce motivation of personnel. The article presents an original method of calculating incentive payments through the use of a points system, and working documents to minimize risks and threats.
Conclusions. The proposed measures to improve human resources security will help the internal affairs authorities make optimal organizational and management decisions in order to improve personnel security, and have a beneficial impact on the economic condition of the institution as a whole.

Keywords: personnel security, wages, threat and risk, law enforcement agencies, employee engagement, incentive payment


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