Audit in ensuring the effectiveness of tourism management

Due to the spread of the coronavirus pandemic, the losses of the tourism industry in Ukraine in 2020 are estimated at more than 1.5 billion dollars. USA. The current situation requires an adequate response from the government and business, which leads to an increased need for the use of scientific tools to justify the options for optimal economic development and relevant management decisions. Under such conditions, the key to sustainable development of the tourism industry should be the maximum use of management tools: management accounting, analysis and audit, implemented in the concept of their effective interaction. The aim of the article is to improve the theoretical and praxeological principles of management accounting, analysis and audit in the tourism management system, by developing the concept of their synergy and substantiation of prospects for implementation as a key imperative for sustainable development of the tourism industry. The economic and social significance of tourism in modern conditions is determined by the fact that the tourism business contributes to economic development, developing related industries, promotes employment, growth of gross domestic product, is a significant source of foreign exchange earnings. Experts from the World Tourism Organization emphasize the historical sustainability of tourism and its ability to create jobs after crises, and emphasize the importance of international cooperation and ensuring that the sector becomes a central part of the recovery effort after the coronavirus pandemic. To increase the efficiency of the tourism industry, as an imperative for sustainable development of the national economy, it is advisable to use such management system tools as management accounting, analysis and audit, implemented in the concept of effective interaction. The article identifies the place of a separate concept in the formation of the paradigm of management accounting, analysis and audit. One of the concepts that contributes to the modern audit paradigm is the concept of synergy between internal and external audit proposed in this study. A qualitative feature of the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The proposed scheme of management of the tourist enterprise on the basis of interaction of administrative accounting, business analysis and audit will promote their practical realization in activity of the subject of tourist business. One of the concepts that contributes to the modern audit paradigm was the concept of synergy of internal and external audit proposed in this study. A qualitative featureof the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The practical implementation of the interaction of management accounting tools, business analysis and audit at the micro level will also be facilitated by the developed scheme of tourism enterprise management based on the interaction of management accounting, business analysis and audit.

Ключові слова : туризм, туристичний менеджмент, пандемія короновірусу, управлінський облік, аналіз, аудит,аудиторська синергія Introduction. Dynamic economic conditions, turbulence of the economic environment, complexity of mobilization and distribution of resources, deepened by the pandemic of the coronavirus, have caused new challenges and a serious threat to both the world and domestic economy. According to the most optimistic forecast of the International Monetary Fund, the spread of the coronavirus will cause the world economy to fall by at least 0.01%. Forced preventive measures, which are designed to prevent the spread of the epidemic in Ukraine through the introduction of quarantine, will at the same time cause a significant blow to businesses, especially small ones. The expected consequence of the suspension of business activity will be a reduction in GDP, a decrease in tax revenues to the budget, a reduction in foreign exchange reserves, a devaluation of the national currency and an increase in the risk of default. The sphere of services, in particular, tourism are under threat.
The tourism industry has suffered the most from the spread of the coronavirus pandemic. According to the analytical note of the National Institute for Strategic Studies "On the development of tourism in Ukraine in conditions of increased epidemic risks", the losses of the tourism industry in Ukraine in 2020 are estimated at more than 1.5 billion dollars USA (Zhalilo, Kovalivska, Filipenko, Khiminets, Golovka 2020).
The current situation requires an adequate response from the government and business, which necessitates the increased need to use scientific tools in order to justify options for optimal economic development and to make relevant management decisions. In such circumstances, the key to sustainable development of the national economy and rational management should be the maximum use of management accounting, analysis and audit tools implemented in the concept of their effective interaction. The aim of the study is to improve the theoretical and praxeological foundations of management accounting, analysis and audit in modern economic conditions by developing the concept of their synergy and substantiating the prospects for implementation as a key imperative to ensure the sustainable development of the national economy. Literature review. The theory, methodology, practice of management accounting, analysis and audit is the subject of scientific interest of scientists as Bondar, Iershova (2019), Grosu, Anisie, Hrubliak, Ratsa (2019), Komirna, Miniailo, Nezhyva (2019).
Scientists such as Grosu, Anisie, Grublyak, Rats (2019) in their researches reveal the issues of management accounting as an important component of the enterprise accounting system. Achieving the goals of minimizing production costs, rationalizing the use of available resources and maintaining product quality, according to the authors of the article, is possible through the use of management accounting tools «Kaizen», «5Whys», «Six Sigma» and more. The result of the authors' scientific work are concepts and methods of evaluation and reporting aimed at supporting management decisions. The problematic issues of management accounting theory and practice in the context of risk management are revealed in their works by Bondar and Ershova (2019). It resulted into scientists forming their classification for strategic management accounting purposes. Suggestions for structuring the strategic risk management process should also be included in the scientific work of these authors.
Theoretical and praxeological foundations of business analysis and audit in the process of providing management support systems at micro and macro levels have also gained wide coverage in the scientific literature, in particular, in the scientific works of Andryeyeva, Hotsuliak, Gorbachenko (2018), Komirna, Miniailo, Nezhyva (2019), as well as other scientists of the Department of Financial Analysis and Audit of Kyiv National University of Trade and Economics (2020). Significant developments in the improvement of audit working papers are presented in the research by Bondar (2018). The result of the work of such researchers as Andreeva, Gotsulyak, Gorbachenko (2018) are the disclosure of the features of the use of analysis tools in assessing the current state, institutional risks and prospects for the development of the Ukrainian marine industry. The field of tourism has been studied by scientists in various aspects. Sagalakova (2016) in monograph researched theoretical and practical aspects of price formation for a tourist product, formed a network of business processes of a tourist enterprise. New promising areas of tourism development and features of innovative types of tourism are considered by Popova et al. (2020) and Scheyvens, Biddulph (2018). McKercher, Mak (2019) in his research conducts a comprehensive analysis and assessment of current trends in international tourism, identifying promising areas for its activation and further development.
Recognizing the importance of the research above, it should be noted that the study of the features of the use of management accounting, analysis and audit to inform decision support at any level of economic management is not losing its relevance (Yankovyi et al., 2020). The rapid development of globalization, digitalization of the vast majority of human activities, the coronavirus pandemic in 2020 and other macroeconomic factors have significantly affected the state and directions of tourism, which requires research by scientists and practitioners, finding new ways to improve tourism management. The implementation of the functions of macroeconomic planning, strategic forecasting, transparency and reliability of financial information of economic entities, ensuring the effectiveness of management decisions at the level of the national economy should be based on scientifically grounded results of management accounting, analysis and audit. Maximizing the beneficial effect of using accounting, analysis and audit tools to ensure the sustainable growth of the national economy is possible by developing and implementing the concept of their synergy. Materials and methods of research. In the context of numerous crises and economic, environmental and social problems, society has needed to find a new way of development that would allow economic systems to function effectively and in a balanced way in combination with environmental and social factors. One of the theories that has become an alternative to the concept of economic growth, which is dominated by economic interests, is the concept of sustainable development. The strategy of sustainable development is one of the key and priority in all sectors of the national economy. Its principles and main provisions are aimed at achieving harmony between the growth of economic indicators, stability in the social sphere and environmental protection. Preservation of natural resources, maintaining their sustainability and transition to resource-saving, energy-efficient technologies is almost one of the key tasks on the agenda. The system of a holistic paradigm of sustainable development of society is the concept of sustainable development of tourism, which is based on at the present stage, laid at least an understanding of the balanced unity of economic, social and environmental characteristics. Given the urgency of this issue, the United Nations General Assembly has approved the adoption of 2017 as the International year for sustainable tourism.
Sustainable tourism development is a long-term development of tourism, which achieves a balance in the implementation of economic, environmental, socio-cultural development goals based on the rational use of tourism resources and comprehensive partnership, taking into account the interests of all stakeholders.
For a meaningful understanding of sustainable development are crucial three elements that shape it as another type of development: in the formation of tourism policy invariably take into account the sustainability of development processes; sustainable development inevitably implies adherence to the idea of social justice and means not only quantitative growth, but also qualitative improvement of meeting needs; one of the basic principles is the harmony of human development, as well as innovative development. In addition, sustainable development must ensure the interaction of the economy, society (society) and the natural environment. Thus, the main components of the concept of sustainable tourism development in the region are: environmental, economic and socio-cultural stability (Bantash, Koval, Bashynska, Kozlovtseva, 2020).
The economic and social significance of tourism in modern conditions is determined by the fact that the tourism business contributes to economic development by developing such industries as agriculture, trade, construction, communications, production of consumer goods; contributes to employment, growth of potential and real gross domestic product of the country, is a significant source of foreign exchange earnings and a means of ensuring a positive balance of payments of the country.
The tourism industry has developed quite dynamically in recent decades in Ukraine (Table 1).
The data in Table 1 show a significant increase in the number of tourists served by the tourism industry, especially in 2018-2019 (in 2019, the growth rate exceeded 200% compared to 2017). Over the last 20 years, the ratio of tourists traveling abroad and domestic tourists has changed significantly. In 2000, the number of domestic tourists was almost 5 times higher than the number of outbound, in 2019 the trend is the opposite -the number of tourists traveling abroad is more than 10 times higher than the number of domestic tourists.
The COVID-19 pandemic in 2020 made significant changes in the performance of the tourism industry. The late start of the holiday and recreation season due to the introduction of restrictive measures also created a cumulative effect, which negatively affected the leisure and travel industry, as well as related industries -hotel and restaurant business, transport (passenger traffic), retail, entertainment and institutions culture. Restrictions on movement imposed by states to prevent the spread of COVID-19, falling incomes due to the economic crisis and recession potentially increase the demand for leisure within Ukraine. Domestic tourism is the main driver of preservation and revival of the industry. It is worth noting that the leading tourist countries of the Black Sea region (Romania, Bulgaria, Turkey) also focus in 2020 on the development of domestic tourism, and not only encourage citizens to relax in domestic resorts, but also introduce incentives. The possibility of attracting tourists from neighboring countries, in particular the Republic of Moldova and Belarus, should also be taken into account, for whom visiting Ukraine has certain advantages: logistical accessibility (especially for Moldovan citizens), no language barrier, developed routes, etc. However, the practical implementation of this demand will depend on the ability to establish the activities of the resort infrastructure in the face of anti-epidemic restrictions (State Statistics Service of Ukraine, 2019). For many countries of the world, the priority area of the economy is defined as international tourism, as it provides the lion's share of the total national income of states and becomes a direction of international specialization. Revenues from tourism accounted for about a tenth of global economic growth. In recent years, the industry has even been called its global driver, because it has developed much faster than the world economy as a whole (Kvach, Koval, Hrymaliuk, 2018). Ukraine with its favorable geographical position, available tourist and recreational potential, historical and cultural heritage has also been actively integrated into the global tourism industry, positioning itself as an important tourist destination (Brandão, Costa, Buhalis, 2018). Tourist activity at the present stage has been interrupted due to the spread of coronavirus around the world, the emergence of a new strain of which 2019-nCoV was confirmed in December 2019 in Wuhan (China). Given the uncertainty caused by the COVID-19 pandemic, the issue of prospects for further development of international tourism becomes particularly relevant.
Experts from the World Tourism Organization emphasize the historical resilience of tourism and its ability to create jobs after crises (Kostetska et al, 2020), and emphasize the importance of international cooperation and ensuring that the sector becomes a central part of the coronavirus recovery pandemic.
Ukrainians finally have the opportunity to reorient to the domestic tourism market: 2020 was declared the year of rural tourism by the National Tourism Organization of Ukraine. Certain prerequisites for the successful development of rural tourism in Ukraine are a relatively low level of urbanization, favorable natural conditions, low employment of the rural population, as well as preserved traditional rural culture and ethnic identity.
The current situation requires an adequate response from the government and business, which leads to an increased need for the use of scientific tools to justify the options for optimal economic development and relevant management decisions.
According to official data of the State Statistics Service of Ukraine (2020), the nominal GDP of Ukraine for 2015-2019 increased from 1979458 to 974564 million UAH (by 100.8%). For comparison, real GDP in the same analyzed period increased from UAH 1430290 to UAH 3675728 million (by 157%). This data indicates a rather good dynamic, which is unlikely to persist in the current 2020 year due to the suspension of business entities. The current situation in the Ukrainian economy, despite the persistence of a number of significant problems and risks, indicates the gradual formation of a qualitative basis for further stable economic development in the new economic realities. Growth will be supported by domestic demand, namely consumer and investment (Ministry of Economic Development and Trade of Ukraine, 2018).
However, another problem remains. According to preliminary estimates by the Ministry of Economic Development, the level of shadow economy in 2018 amounted to 30% of official GDP and is the lowest since 2009. Given that the shadowing of the economy is considered by experts to be one of the benchmarks for the effectiveness of the reforms being implemented and their acceptance by society, this result is noteworthy. One of the major threats posed by the shadow economy to the economic system is the distortion of the mechanisms of action of laws and instruments of the market, which leads to ineffective mechanisms of stimulating the economy, holding back the economic development of the country. Therefore, the government's efforts should focus, first and foremost, on the implementation of measures aimed at minimizing the impact of systemic factors of shadow economy that remain relevant, namely: low efficiency of the state in providing the institutional foundations for the development of a competitive economy; high level of corruption; poor efficiency of the judicial system; insufficient protection of movable and immovable property rights, including rights to financial assets (Ministry of Economic Development, Trade and Agriculture of Ukraine, 2019). Results and their analysis. To assess the effectiveness of the tourism industry as an imperative for sustainable development of the national economy should use such tools of the management system as management accounting, analysis and audit, implemented in the concept of effective interaction (Gaddis, 2018).
The concept in science is considered as a general idea of research, which must be provided with a certain justification for the feasibility, necessity, opportunities of realization, disclosure of the way to achieve it. The term «conceptio» means «understanding, system» and can be defined as (Azrilijan, 2004;Pavlyshenko, Topishko, Ivan, 2002): • a way of understanding, interpreting a particular subject, phenomenon, process, main point of view, a guiding idea for their illumination. The notion of concept is also used to denote the basic, sole design, constructive principle in scientific, artistic, technical, political and other spheres of activity; • system of views, this or that understanding of phenomena, processes; • a single, defining concept; • set of views, way of understanding, interpretation of a particular subject of research, phenomena and processes, a leading idea of their systematic theoretical and methodological characteristics; • a leading idea that defines the strategy of action in the implementation of reforms, programs and plans.
If the scientific paradigm in general and the paradigm of audit, in particular, involves the introduction of certain scientific achievements by all scientists in a particular field of knowledge, then the concept of audit, like many other scientific fields, provides a defining concept, main idea, a hypothesis of a specific direction, etc. The quantity and quality of concepts in management accounting, analysis and audit enrich it and contribute to the paradigm of management accounting, analysis and auditing (Audit Chamber of Ukraine, 2007). The well-known concepts are (Gaddis, 2018;Katrych, Komirna, 2018;Nazarova et al., 2019): • audit development; • materiality; • independent audit; • internal audit; • social-economic concept of audit; • assurance tasks; • R. Adams (using a system-oriented method of auditor opinion formation; concept of division of audit activity into audit and related services); • L. Dixie; • R. Montgomery; • structuring the national audit system in Ukraine; • development of procedural assurance of the audit; • system-oriented audit (corporate systems); • quality of professional independent audit; • оцінки assessing the status of internal audit in the external process; • models of audit regulation in Ukraine and so on.
Within the framework of the study, the concept is fundamentally different from the theory not only by its incompleteness, the possibility of subjective authorial decision, but also by the fact that it is often characterized by insufficient verification. This feature can be considered as a boundary, a boundary between theory and concept in science (Fig. 1). In other words, the concept can be conditionally defined as a certain «surrogate» form of theory.
The main purpose of the concept is to integrate a certain array of knowledge, the desire to use it to explain, the search for patterns. The concept, being tested by facts, is refined both in content and in terms of its cognitive boundaries. It is fundamentally important that the concept, after all, may not stand the test of practice and be neglected. For the most part, this occurs at the stages of the development of science, when the need for explanation of objects causes the emergence of many conceptual approaches that integrate knowledge and provide more or less correct explanations (Mazaraki, Drozdova, Bay, 2020).
Thus, the concept of the research implies a certain system of initial theoretical propositions, which are the basis of the research search. In the course of a scientific search, the adopted baselines are reviewed, developed, adjusted, if necessary, rejected, modified or upgraded.
Depicted in Fig.1 scheme presents the place of a separate concept in the formation of the paradigm of management accounting, analysis and audit (Gaddis, 2018). One of the concepts «N», that contributes to the modern audit paradigm is to identify the synergy concept of internal and external audit that is offered within this study. A qualitative feature of the proposed concept is the two-vector direction of its action, since it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other audit concepts (Fig. 2).
The modern economy as a whole and the economic efficiency of the entity, in particular, require an improvement in the quality of the audit, since quality audit is a factor in economic growth. Considerable aspirations of domestic business entities to participate in international capital markets, labor, financial markets, as well as in other forms of macroeconomic activity, increase of business activity of domestic business entities in these markets, announcement of their strategic plans for preparation and implementation of IPO, formed requests for targeted investment, encourage owners and CEOs to look for a reliable source of the most accurate and verified information that can be provided by an audit, but because of improperness of its quality does not provide. External audit, both compulsory and proactive, is ordered in Ukraine by a small proportion of economic entities -legal entities.
One of the key problems of the tourism sector in Ukraine is that the vast majority of travel intermediaries are registered in the form of individual entrepreneurs. According to the Law of Ukraine "On Audit of Financial Statements and Auditing", they are not subject to mandatory audit. The vast majority of such businesses do not commission an initiative audit. The consequence is that periodically, in the context of conflicts that arise between the parties, users of tourist services turn to state regulatory authorities.
The active practice of addressing entities to audit firms raises a number of unsolved issues that significantly undermine the confidence of audit clients in its results, among which the quality of the audit, poor user confidence in the audit results, are separately identified. Despite the progress of internal audit and the achievement of external audit, their capabilities are limited, which requires finding innovative approaches to enable them to interact effectively. The concept of audit synergy is aimed at solving some of these problems and, most importantly, improving the quality of the audit.
The efficiency of tourism enterprise management, as well as its economic efficiency and investment attractiveness increase if they are based on the results (or use the results) of synergy of internal and external audit (Ježovita, Tušek, Žager, 2018;Nazarova, Zaremba, Kopotiienko, Mysiuk, 2018). It has become a kind of logical answer, an innovative approach to solving certain problems and shortcomings of internal and external audit.
The development of theoretical and methodological foundations for the synergy of internal and external audit has become possible in the conditions of formation of a new stage of development of the audit -social responsibility in accordance with the socially relevant model of the functioning of the audit, the main determinant of which is the dialectical unity of the requests of the public and the auditor presented. This is achieved by implementing a set of systematic, functional, deterministic, pragmatic, semantic, sensory approaches to the relationship of all parties involved in the audit activity, public requests for audit results, opportunities and aspirations of economic entities (first of all, public interest entities, further PIE) to provide the information on quantity and quality. The implementation of these theoretical and methodological principles of audit synergy will increase the level of validity of information support of management decisions and obtain additional, synergetic effect, which, in turn, will lead to an increase in the investment attractiveness of economic entities, the individual industry and the national economy due to a possibility to provide state guarantees in part of the validation of the system of national accounts with objective and reliable information.
The concept of internal and external audit synergy is based on the effective interaction between internal and external audit. It aims at obtaining additional confidence in the validity of the auditor's opinion and the management decision taken with it, and is based on the matrix of justification of the need for audit synergy with regard to the importance of the entity for the society, and manifests itself in achieving a balance of interests of the owners and audit entities, and is the result of minimizing audit risks and enhancing the benefits of each type of audit separately.
Maximizing the beneficial effect of the interaction of management accounting, business analysis and audit tools at the micro level is possible by presenting them as elements of the management subsystem of the entity, which permanently affects the managed subsystem -economic activity (Fig. 3).
Thus, the result of implementation of the concept is an increase in confidence: the auditorin his opinion; individual users of information (both professional and non-professional) -in the accuracy of the information received (investors -in the validity of the choice of investment object); society -that the auditor gave an objective assessment of the financial and economic activities of the entity and its financial statements.
The proposed entity management scheme based on the interaction of management accounting, business analysis and audit will facilitate their practical implementation in the activities of the tourism business entity Dwyer, L., Forsyth, P., & Dwyer, W., 2020). Management accounting, analysis and audit tools allow us to evaluate the effectiveness of business as an imperative for the sustainable development of the national economy.
Conclusions. The current downturn in Ukraine requires a timely and adequate response through the development of a science-based system. An important requisition for assessing economic performance as an imperative for the sustainable development of the national economy is the use of management accounting, analysis and audit tools. In view of the foregoing, the results of this study presented the place of a separate concept in the formation of the paradigm of management accounting, analysis and audit. One of the concepts contributing to the modern audit paradigm was the concept of internal and external audit synergies offered in this study. A qualitative feature of the proposed concept is the two-vector direction of its action, since it is aimed at meeting the needs of internal and external users of information, which fundamentally differentiates it from other audit concepts. The practical implementation of the interaction of management accounting, business analysis and audit tools at the micro level will also be facilitated by a developed entity management scheme based on the interaction of management accounting, business analysis and audit, which are presented as elements of the management subsystem of the entity that affects the managed subsystem -economic activity. Investors, potential business partners, users of travel services will have much more confidence in travel companies that have passed an external audit and have a positive audit report. Internal audit, which allows to identify problematic aspects of activity, assess the effectiveness of key business processes and identify areas for improvement, is conducted in less than 5% of tourism enterprises. To increase the efficiency of tourism management of the business entity in the field of tourism, it is necessary to combine the results of internal and external audit.