This article is devoted to the problems of forming analytical support for the management of economic activities of industrial enterprises under emergency situations. It is established that the current ap-proaches of the formation of economic analysis in economic activities do not allow to fully assess the impact of emergencies on the financial conditions of the enterprises. Therefore, a taxonomic analysis technique is applied, which allows to represent the level of business development mathe-matically and to identify the most influential factors, including the consequences of emergencies. Methodological provisions for the use of taxonomic analysis are also developed, which consist of successive stages of application of analytical procedures for evaluating the development of the enterprise. This includes a comprehensive assessment of the level of development of the enterprise in the context of emergency situations by calculating an integrated taxonomic indicator; assessment of the structure and dynamics of the integrated emergency indicators and the assessment of the consequences of the emergency. The methodology is applied and tested on the example of activity of PAP “Novokramatorsky Automobile-Building Plant”. Overall comprehensive assessment of the level of development of the enterprise allows us to identify advantages, disadvantages and “bottlenecks” in the activity of the enterprise. It also identifies and mobilizes internal economic reserves, optimize the financial and economic activity of the enterprise as a whole, as well as timely diagnose the presence and depth of the crisis. The methodology can be applied at the enterprises of different branches of national economics with different sizes.

A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the change of directors propose rationalization and competence. The frequent number of CEO’s appearances in photos is a proxy of arrogance. The testing was carried out on the registered pharmaceutical companies of the Indonesian stock exchange in the span of the 2015-2019 period. The samples were selected by the means of sampling technique which is purposive. Data are scrutinized by the means of panel data regression. The analysis results show that the characteristics of the industry positively affects financial reports which are fraudulent. Changing top management positions such as directors can be an indication of financial reports which are fraudulent. The personal financial need variables, the caliber of external auditors and the quantity of CEO’s appearance in photos pose no effects on the fraudulent financial statements of the Indonesian's pharmaceutical companies.

The use of an online accounting system is considered to be a major innovation in accounting in the application of the stages of the company's accounting cycle. The purpose of this study is to evaluate cloud-based accounting systems in terms of compliance with accounting standards, security systems using the Parkerian Hexad theory and the functions of each part of Accurate Online. The form of this research is qualitative and quantitative. The data collection method was carried out by distributing questionnaires and interviews to Accurate Online users. The sample of this research was obtained as many as 113 samples. The results of this study indicate that Accurate Online has passed all levels of technological readiness, and is on a scale of 9 in technological readiness, which has become a trusted cloud-based accounting information system that has proven to be successful in operating the technology, as well as in providing the benefits of ease of management. corporate financial transactions.