Бидний тухай
Багш ажилтан
Traditional monetary unit sampling (MUS) in financial auditing leaves detection risk close to 38 per cent while examining only one fifth of the account population, a structural limitation that magnifies the agency problem between public-sector entities and citizens. This study formalizes detection risk as DR = 1 - Recall, bridging machine-learning classifier performance with the ISA 200 audit assurance standard, and proposes a four-layer agentic artificial-intelligence (AI) framework that orchestrates the entire audit workflow without human intervention between successive layers. The framework was applied to 9,907 account-year observations and 3,329,189 individual journal entries (total volume MNT 16.34 trillion) drawn from the general ledger of a large Mongolian state-owned thermal power utility for the fiscal years 2023 to 2025 and was further generalized to seven additional public-sector entities (n = 7,021 accounts). At the account level the ensemble Random-Forest agent reached F1 = 0.978 and reduced detection risk to 2.01 per cent, a 19-fold improvement over MUS. At the transaction level the 15-criterion ensemble flagged 166,459 anomalous entries (5.00 per cent), of which 2,885 constituted very high-risk records. A novel aggregation-masking effect of Benford’s law is reported: 1,247 accounts that appeared statistically normal at the account level concealed clusters of anomalous transactions, a finding only retrievable through dual-level analysis. SHAP-based feature attribution was mapped to a feature-to-ISA ontology (ISA 240, 315, 505, 520) that enabled the autonomous generation of ISA-compliant working-paper text. Six independent validation procedures, including a temporal hold-out, a seven-sector test, and triangulation with two qualified opinions issued by the National Audit Office of Mongolia, confirmed robustness. An open-source web prototype (Audit AI v10.0) demonstrates zero-cost deployability. The study contributes to the broader scientific-culture debate on the ethics, accountability and global human values that should govern the transfer of algorithmic decision-making into public-sector assurance.
Human capital is increasingly positioned at the core of sustainable competitive advantage and long-term value creation. In parallel, human resource reporting has emerged as a key mechanism through which organizations communicate the strategic management of their workforce to internal and external stakeholders. While international frameworks have advanced the standardization of human capital disclosure, empirical insight into how such practices are institutionalized within emerging market contexts remains limited. In particular, the governance integration and strategic embedding of human resource reporting in transitional economies are insufficiently understood. This study investigates the institutional maturity of human resource reporting among public interest entities in Mongolia. Drawing on survey data from 41 listed firms, the analysis evaluates governance integration, standards adoption, reporting frequency, and methodological consistency across three interrelated domains: human resource policy and oversight structures, human resource accounting and information systems, and disclosure quality across eleven human capital dimensions. Descriptive statistical analysis and exploratory factor analysis are employed to assess reporting coherence and structural alignment. The findings reveal a marked disjunction between formal compliance and strategic integration. Although most firms report the existence of human resource documentation and policy frameworks, board-level oversight, digital infrastructure, and comprehensive adoption of standardized human capital metrics remain underdeveloped. Reporting practices are predominantly compliance-oriented and externally focused, with limited evidence that human capital measurement is systematically embedded within ongoing strategic decision-making processes. Moreover, strategic dimensions such as leadership development, succession planning, and workforce productivity receive comparatively weaker disclosure than compliance-driven indicators. The study contributes to strategic human resource management and governance scholarship by providing empirical evidence from an underexamined emerging economy and by demonstrating how formal institutional adoption may coexist with limited strategic internalization. The findings suggest that human resource reporting in transitional contexts may function more as a symbolic compliance mechanism than as a substantive governance tool. Implications are drawn for strengthening board-level human capital oversight, enhancing methodological standardization, and advancing the strategic integration of human capital measurement within corporate governance systems
This research addresses the question of how artificial intelligence (AI) is being adopted in Mongolia’s auditing sector by integrating theoretical approaches with data-driven evidence. Through the application of Partial Least Squares Structural Equation Modeling (PLS-SEM), the research evaluates how auditors’ digital skills, professional qualifications, and personal attributes affect their intention to employ AI in practice. The results highlight digital competence as the most decisive factor, whereas individual traits and expertise have little direct effect. The SWOT analysis points to both opportunities and barriers: while auditors are eager to adopt AI, the lack of training programs, underdeveloped infrastructure, and unclear legal environment slow down progress. This research makes both conceptual and practical contributions by suggesting ways for policymakers, industry leaders, and educational institutions to facilitate AI-enabled auditing in Mongolia.
Twenty-first-century food manufacturing faces climate change, resource depletion, energy volatility, and consumer demand for sustainable products. Firms must improve production efficiency while meeting environmental and social responsibilities. This study identifies major efficiency determinants, ranks them, and assesses alignment with sustainable development goals. Mixed methods are applied: experts validate factor groups and indicators, then AHP estimates weights and interdependencies for better strategic decisions. Findings guide a decision-support model and policies to raise profitability, resource efficiency, carbon reduction, labor productivity, and engagement. Keywords: production efficiency; multi-criteria decision-making; sustainable development; influencing factors; AHP
Abstract: Supply chain visibility plays a critical role in creating integrated values by ensuring a balance among economic, social, and environmental dimensions. Transparency is essential in building trust and collaboration among supply chain stakeholders and promoting responsible consumption. By increasing the use of accounting practices, it is possible not only to ensure financial reporting at every stage of the supply chain but also to enhance visibility by measuring and evaluating supply chain performance. Cost management is crucial for monitoring cost flows from raw materials to end users, optimizing resource utilization, and identifying risks and inefficiencies in the value chain. This article examines the factors that influence supply chain visibility and explores how accounting and cost management can contribute to improving transparency within the supply chain. Key words: cost accounting, supply chain management, supply chain visibility, linkage, supply chain relationship, green absorptive capacity, information sharing.
Increasing attention has been given to the development of student entrepreneurship, with higher education institutions prioritizing the cultivation of entrepreneurial skills among students. This study aimed to examine the mediating role of entrepreneurial self-efficacy in the relationship between university students' entrepreneurial passion and entrepreneurial intention. The research involved a sample of 337 undergraduate students from the Business School at the National University of Mongolia. To investigate the suggested hypotheses and produce insightful findings, the study employed factor appropriateness and reliability analysis, correlation analysis, and covariance-based structural equation modeling (PLS-CB-SEM). The findings revealed a positive correlation between students' entrepreneurial passion and entrepreneurial intention. Furthermore, despite the relatively moderate effect of entrepreneurial self-efficacy, the study demonstrated that entrepreneurial passion favorably influences entrepreneurial self-efficacy.Additionally, the results indicated that entrepreneurial self-efficacy fully mediates the relationship between entrepreneurial passion and entrepreneurial intention. In conclusion, the study highlights the importance of fostering entrepreneurial passion and enhancing entrepreneurial self-efficacy to strengthen students’ entrepreneurial motivation.
Introduction: Human capital disclosure (HCD) is essential for corporate transparency and sustainability, yet its adoption in emerging markets like Mongolia remains limited. This study examines HCD practices in 23 joint-stock companies listed on the Mongolian Stock Exchange (2017–2022), focusing on 20 indicators derived from international frameworks. Methods: Using qualitative and quantitative content analysis, the study evaluates 9 input and 11 output indicators. Each was scored on a binary scale, with results analyzed by sector and company size based on national classification standards. Results: The analysis revealed that while 59.4% of firms reported employee headcount and 51.2% included demographic data, fewer than 10% disclosed key financial information such as compensation (0.7%) and recruitment costs (8%). Output metrics were similarly sparse: workplace accidents were reported by 16.5% of firms, productivity by 10.2%, and absenteeism by none (0%). Large companies were generally more transparent than SMEs, and financial sector firms outperformed non-financial ones in input disclosures. Among the most transparent companies were Gobi JSC (65% input, 39% output) and APU JSC (52% input, 24% output). Discussion: The findings suggest that human capital disclosure practices in Mongolia are underdeveloped and inconsistent. The absence of standardized reporting requirements, limited awareness, and lack of regulatory incentives contribute to these shortcomings. Although larger firms and financial institutions showed relatively better performance, overall transparency remains low, especially for output and financial indicators. To improve HCD, Mongolian firms should adopt globally recognized standards such as GRI or SASB and receive capacity-building support. Policymakers are encouraged to mandate core human capital metrics and provide guidance for effective implementation.
According to the Law of Mongolia on state and local property, the Board of Directors of the company shall have an internal audit committee, and the "Methodology of internal auditing of the public sector" approved by the Ministry of Finance in 2020 sets forth the implementation of the COSO internal control model. In our study, we determined whether the internal control components of the COSO model are effective in the internal control of energy distribution companies by surveying 21 employees of internal control working for these companies by using a questionnaire method. As a result of the internal control, it is considered that the components of the COSO model are more effective than average.
Манай хамт олны сургалт, эрдэм судлалын ажлыг тасралтгүй дэмжин чиглүүлж бодлогын болон санхүүгийн дэмжлэг туслалцаа үзүүлэн ажиллаж ирсэн үе үеийн удирдлага эрдэмтэн багш нар, улс эх оны өнцөг булан бүрт ажиллаж байгаа, дэлхийн улс орнуудад суралцаж байгаа бүх төгсөгчид, ажил олгогчид болон МУИС-аар овоглосон бүхэнд төрөлх сургуулийнхаа түүхт 80 жилийн ойн мэндийг 65 жилийн түүхийг хамтран бүтээлцэж буй Нягтлан бодох бүртгэлийн тэнхимийн хамт олны зүгээс дэвшүүлж байна.
Abstract: Cost information is important information that affects management decision-making. Small and medium-sized enterprises that use modern methods combined with traditional methods have extensive experience working in the field of production costing. However, there is a need to refine the costing of service units and to improve the basis of decisions by costing using modern methods. Therefore, due to the decision to both allocate and raise funds according to performance in the health sector, we have considered that solving the problem with the help of modern methods of costing will provide an opportunity to optimize management decision-making by making a realistic performance evaluation. Therefore, the cost allocation method to effectively implement today's financing policy by objectively measuring performance results is named Performance Focused Activity-Based Costing. Keywords: Costing system, Decision-making, Performance evaluation, Activity-Based Costing
In this paper Mongolia is one of the developing countries where a significant part of its economy is provided by using natural resources - especially from the mining sector. The Mongolian present situation is a period of fluctuation between advanced economic development and a way of decline, and it can be a reflection of the so-called “natural resource curse”. In general, the current natural resource dilemma causing the economic downturn is likely to be driven by external market forces such as mineral commodity prices volatility, and internal economic stresses which would result in a slowing growth, particularly from some of the Dutch disease effects. Keywords. Economic development, Mining, Dutch disease, economic growth.
Удирдлагын шийдвэр гаргалтад нөлөөлдөг чухал мэдээллийн нэг бол зардал, өртгийн мэдээлэл юм. Орчин үеийн арга хандлагуудыг уламжлалт арга хандлагуудтай хослуулан хэрэглэх жижиг дунд аж ахуйн нэгжүүд, үйлдвэрлэлийн өртөг тооцох чиглэлээр нэлээд санаачилгатай ажилласан туршлага байна. Харин үйлчилгээний нэгжүүдийн өртөг тооцолтыг боловсронгуй болгох, орчин үеийн арга хандлагуудаар өртөг тооцож шийдвэрийн үндэслэлийг сайжруулах шаардлага зүй ёсоор бий болж байна. Иймээс бид эрүүл мэндийн салбарт гүйцэтгэлээр санхүүжих шийдвэр гарсантай холбоотойгоор тулгамдаж байгаа асуудлыг өртөг тооцолтын орчин үеийн аргуудын тусламжтайгаар шийдэх нь гүйцэтгэлийн үнэлгээг бодитой хийж удирдлагын шийдвэр гаргалтыг оновчтой гаргах боломж олгох гэж үзлээ. Иймээс гүйцэтгэлийн үр дүнг бодитойгоор хэмжин өнөөдрийн санхүүжилтийн бодлогыг үр дүнтэй хэрэгжүүлэх зардал хуваарилж өртөг тооцох арга бол гүйцэтгэлд чиглэн үйлдэлд суурилсан өртөг/Performance Focused Activity-Based Costing/ тооцох явдал юм.
In this paper Mongolia is one of the developing countries where a significant part of its economy is provided by using natural resources - especially from the mining sector. The Mongolian present situation is a period of fluctuation between advanced economic development and a way of decline, and it can be a reflection of the so-called “natural resource curse”. In general, the current natural resource dilemma causing the economic downturn is likely to be driven by external market forces such as mineral commodity prices volatility, and internal economic stresses which would result in a slowing growth, particularly from some of the Dutch disease effects.
Long-term forecasting of key macroeconomic indicators such as population is very important for future development policy making. Population plays an important role in economic decision making, social security and economic growth. So it is important to develop a good model for predicting economic indicators. In order to improve the growth model, we introduce a new model called Exlog Weighted Sum Model for predicting macroeconomic indicators. This model combines both exponential and logistic models. The proposed model was tested for predicting Mongolian population up to 2040.
Long-term forecasting of key macroeconomic indicators such as population is very important for future development policy-making. Population plays an important role in economic decision-making, social security and economic growth. So it is important to develop a good model for predicting economic indicators. In order to improve the growth model, we introduce a new model called Exlog Weighted Sum Model for predicting macroeconomic indicators. This model combines both exponential and logistic models. The proposed model was tested for predicting Mongolian population up to 2040
Үйл ажиллагааны онцлогтой сургалт, үйлчилгээний салбарын хувьд орчин үеийн өртөг тооцох аргуудаас сонгож хэрэглэх нь зохимжтой байдаг. Монгол улсын их сургууль 5 бүрэлдэхүүний сургууль, 2 салбар сургуультай боловч Бүрэлдэхүүний болон салбар сургуулийн хөтөлбөр, багшлах боловсон хүчин, элсэлтийн тооны ялгаанаас үүдэлтэйгээр мэргэжил тус бүрийн сургах процесс харилцан адилгүй өртөгтэй байсаар ирсэн. Бид энэхүү ажлаараа сургалтын болон сургалтын бус зардлыг ангилах, түүнд үндэслэн сургалтын төлбөр тогтоох удирдлагын шийдвэрийн үндэслэлийг сайжруулах арга замыг санал болгож байна.
As the population of Ulaanbaatar continues to grow, the problem of waste has become a problem. Today, although there are three integrated landfills around the city, the cost of cleaning, collecting, transporting and burying waste is still a significant burden on city and district budgets. The direction of establishing a waste recycling plant has been discussed for several years and there are several waste sorting points. If these plants start operating, the cost of burying waste will be reduced, but the cost of collection and transportation is unlikely to decrease significantly. Therefore, a methodology for cost-based waste service fees has been developed and proposed.
The Leontief Input-Output model is a valuable tool for economics. Many economic research works are devoted to analysis of Input-Output table [1]-[5]. In this paper, we consider a separation of Copper production subsector from Mining of metal ores sector which is one of the 55 economic sectors of Input-Output Table of Mongolia. We examine impact of this subsector on other economic sectors using Input-Output table for 2016 and Physical Measurement Method of Cost Accounting [6]. We compute input coefficients of new extended matrix as well as inverse coefficients.
Input-Output Table(IOT) and its application in economical and political decision making, Description of the IOT, Open static quantity models, DESCOMPOSITION METHOD OF INTER-SECTORS IN INPUT-OUTPUT TABLE: Case of MONGOLIA (IOT for 2016)
