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As much as there are opinions on the decreasing role of accounting specialist and its role at the enterprise as accounting may be robotized and many routine operations may be transferred to technical level, we have to disagree. The number of students on accountancy bodies is increasing and continues to grow. As much as accountant’s profession faces many challenges such as rapid change of technologies, business forms, digitalization, new types of currencies, transactions, global pandemic and many others, it’s still very important and forms most financial data on the entities. What indicates the need to investigate the background for the profession. The study evaluates the competencies of modern accounting specialist in new economic reality relying on the cases of Lithuania and Latvia.

The evolution of Lithuanian accounting has a long history and is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Differ- ent factors had an impact and formed the Lithuanian accounting system, and they have defined develop- ment tendencies for it. The aim of this research is to investigate Lithuanian accounting development phases and tendencies. The research methods consist of analysing scientific papers of Lithuanian authors, a retrospective analy- sis, the historical approach, inductive and deductive methods, systematisation, comparison and a sum- mary of the information. From the chronological and historical perspectives, the following Lithuanian accounting development phases were distinguished: (1) accounting origin for the period of the Grand Duchy of Lithuania (1251–1795); (2) Lithuania’s accounting status during the period of occupation by Tsarist Russia (1795–1914) and World War I (1914–1918); (3) the condition and regulation of account- ing during the inter-war period (1918–1940) and World War II in Lithuania; (4) accounting organization and regulation during the Soviet occupation period in Lithuania (1944–1990); (5) accounting status and problems in Independent Lithuania (1990–2015). The article investigates the key elements of regulation, and the achievements and problems of each Lithuanian accounting development phase.

Legislative changes are common in every area of law including accounting. At the national level the changes of accounting legislation could be connected with a membership of countries in different international organisations or unions which could rise their obligation to adopt new accounting rules or harmonize the currently valid regulation. This impact reflects not only on accounting rules but as well as on the range of fines and penalties in case of the breach of accounting legislation. The range and amount of fines and penalties could be impacted also by the national setters. The main purpose of this research paper is to investigate the influence of national and international requirements on the changes in sanctions for violation of accounting regulations and in the concepts of administrative offences in accordance with accounting legislation valid in Croatia, the Czech Republic, the Republic of Lithuania and Slovakia.

Turizmo sektorius – viena iš prioritetinių Lietuvos ir ES ūkio šakų. Šio sektoriaus įmonės labai jautrios ne tik šalies vidaus, bet ir kitų šalių ekonomikų pokyčiams, be to, jos stipriai susiję ir daro įtaką kai kuriems kitiems šalies ūkio sektoriams. Dėl šių priežasčių svarbu įvertinti ir tobulinti turizmo sektoriaus įmonių santykinių rodiklių analizės sistemą. Dauguma autorių (M . G . Jagels, W . P. Andrew, J. W . Damitio, R. S Schmidgall, A . DeFranco, T. Lattin), analizuojančių turizmo sektorių, naudoja įvairius santykinius rodiklius turizmo įmonių veiklai vertinti. Tradiciškai šie rodikliai skiriami į 5 grupes – likvidumo, mokumo, apyvartumo, pelningumo, veiklos efektyvumo, – kurias sudaro nuo 6 iki 9 bazinių rodiklių. Taip pat siūloma skaičiuoti nemažai papildomų rodiklių, ypač daug – veiklos efektyvumo. Dažniausiai nagrinėtų autorių siūlomi rodikliai tinkami apgyvendinimo ir (ar) maitinimo paslaugas teikiančioms įmonėms, tačiau turizmo sektorius apima ir kelionių agentūrų, kelionių operatorių veiklą. Šio straipsnio autoriai siūlo skaičiuoti ir analizuoti papildomus veiklos efektyvumo rodiklius, tokius kaip: sąnaudų lygis vienam kambariui, pardavimų pajamos, tenkančios vienam darbuotojui, sąnaudos, tenkančios vienam darbuotojui, vidutinis parduotų produktų skaičius, tenkantis vienam darbuotojui, pajamų rūšies lygis, tenkantis vienam darbuotojui, tiesiogiai dalyvaujančiam šios rūšies pajamų uždirbime, sąnaudų rūšies lygis, tenkantis vienam darbuotojui, tiesiogiai susijusiam su šios rūšies sąnaudų patyrimu, – tinkamus ir pastarosioms įmonėms. Visi šie rodikliai atrinkti kaip patys informatyviausi bei tinkamiausi įvairioms turizmo sektoriaus įmonėms – tiek viešbučiams, tiek restoranams, tiek kelionių agentūroms ar operatoriams. Tourism is one of the most important spheres of research as it is one of the most perspective branches of industry in Lithuania. The paper describes main economical indices of the tourism sector according to the information of the Department of Statistics, assessment of ratios and ratio groups, including the main ratio analysis groups, such as liquidity, solvency, activity, profitability, operating. The article also proposes a system of ratios analysis to be applied to tourism sector's companies.

In the present article, we investigate recent developments in the internal audit and internal control processes in the Lithuanian investment service sector. We analyze the interaction of these areas in the management of investment companies, systemize the main tasks of the internal audit of mutual and pension funds and estimate the role of the internal audit in the risk management of investment companies. We also present the results of investment services market research, based on the data from Lithuanian Securities Commission and statistical information of the Statistics Department of Lithuania as well as the analysis of legislation system for investment companies.