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International Accounting
 

Personnel security of economic entities: Condition control using management information systems

Vol. 27, Iss. 3, MARCH 2024

Received: 30 November 2023

Received in revised form: 21 December 2023

Accepted: 1 February 2024

Available online: 15 March 2024

Subject Heading: CONTROL AND AUDIT

JEL Classification: H61, I23, M40

Pages: 322–341

https://doi.org/10.24891/ia.27.3.322

Vera N. SERDYUK Donetsk State University (DonSU), Donetsk, Donetsk People's Republic, Russian Federation
vera290256@mail.ru

https://orcid.org/0009-0008-0351-2550

Natal'ya Sh. PONOMARENKO Donetsk State University (DonSU), Donetsk, Donetsk People's Republic, Russian Federation
n.ponomarenko369@mail.ru

https://orcid.org/0000-0002-8511-5450

Elizaveta E. ERMOSHINA Voronezh State University (VSU), Voronezh, Russian Federation
liz.ermoshina@gmail.com

https://orcid.org/0000-0003-2375-4502

Subject. This article discusses the issues of control over the condition of personnel security as a part of the general security system of an economic entity.
Objectives. The article aims to conduct a critical review and develop an original definition of the Personnel Security concept, evaluate the developed systems of indicators used for monitoring and assessing personnel security, analyze the main modern information systems of personnel management and highlight their positive and negative characteristics, and analyze the capabilities of personnel management information systems as an information base for monitoring the condition of personnel security of an economic entity.
Methods. For the study, we used analysis and synthesis, induction and deduction, grouping, and comparison.
Results. The article presents the results of a review of the definitions of personnel security and offers the author-developed definition of personnel security of economic entities. It systematizes the characteristics of various information systems of personnel management and analyzes the possibilities of using them as an information base for monitoring the condition of personnel security of an economic entity.
Conclusions and Relevance. At present, there is no unified approach of scientists to the definition of Personnel Security, as well as to the composition of indicators that are necessary to control the condition of personnel security and the personnel element of the economic security system of any economic entity. A critical assessment of the composition of indicators necessary for the control of personnel security shows that it is not an inert and static system, the indicators are mobile and dynamic for each economic entity. The set of these indicators depends on the specific institution, its organizational and legal form, the reporting period, external and internal environmental conditions, etc. The results obtained can form the basis for further development of ideas about the control and assessment of personnel security, as well as economic security for making informed and effective management decisions.

Keywords: economic security, higher educational institution, internal financial control, economic analysis, factors of economic security

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