Accounting and Taxation Department
Accounting and Taxation Department is considered to be a prominent Accounting teaching Department in Ukraine, and conducts educational and methodological, scientific and research work.
Main goal of the Department is to organically combine educational, methodological and scientific performance of faculty. In particular, the Department’s lecturers constantly improve content and methodic of presentation of accounting disciplines. Scientific activities of the Department are focused on further development of fundamental and applied research on accounting and taxation.
The Department conducts scientific research on the following theme “Improvement of accounting, analysis and auditing under conditions of innovative growth”. Scientific research of lecturers, PhD and Doctorate students focuses on improvement of progressive forms and methods of accounting and control in business activities, studies on theoretical base of accounting, identification and solving of methodological problems of accounting under conditions of measurement and analytical research on financial statements and value of informational data that is formed in accounting.
Among important approaches of the Department’s performance that is conducted by its lecturers, work of UN’s International working group of experts on accounting and financial reporting should be highlighted. Problematic questions that were developed by Department’s lecturers have very important applied meaning as well. Resolutions to them can be found in recommendations and proposals to projects and acting legislative requirements on accounting, control and taxations.
Practical results that were received during scientific and research work were used during preparation of monographies, scientific papers, tutoring and methodological literature, study textbooks and were implemented in study process. Over the last five years scientific staff of Department prepared 507 scientific papers: 13 monografs, 223 articles, 253 scientific notes, 18 studing books. In order to improve study process, results of scientific research were used during preparation of study plans, textbooks and study books on disciplines that are tutored by the Department.
Special attention is paid to scientific work of students that is supported by functioning of scientific club on accounting. Department’s students participate in specialized Olympiads, Contests on scientific papers and win first places.
History of the Department is closely connected to history of the University and starts from the beginning of XX century, when with help of business people, production men and lecturers under conditions of development of capital relationships in tsar Russia, 4 year High commercial courses were opened. Since then, preparation of accounting specialists has started (along with commercial and merchandisespecialists, lecturers on commercial disciplines starting and middle schools and colleges).
Before, such kind of preparation of specialists in Russia was done only on Moscow and St.Petersburg. Kyiv High commercial courses were presented on all – Russian level.
After evacuation in 1944, Kyiv Institute was brought back into Kyiv and was granted name Kyiv financial and economic institute that was placed on 2nd Andriivska str, in building of financial and economical college.
At a time 70 years ago, in 1944 in Kyiv financial and Economic institute Department on accounting studies was established (along with base departments politeconomy, finance, money circulation and studies, economical geography, statistics, mathematics, foreign languages and economic sectors).
Founder and first head of Department was PhD and Senior lecturer Tziupa Mutrophan Grigorowich. He was highly qualified lecturer on accounting, who worked as tutor in KSU named after T. Shevchenko. Some time, M.G. Tziupa acted as Director in Kyiv part-time financial institute and Dean of Accounting and Statistical Faculty of Kyiv financial and economic institute.
Times has changed, Soviet economy and Economy of Independent Ukraine developed, and therefore directions and content of Departments’ activities have changed, as well as its title:
Qualitative component and excessive size of the Department had caused creation Department of Economic analysis (head of the Department, Doctor of Economic Sciences, Professor I.I. Karakoz) in 1964 year, and in 1977 Department of Accounting in Agricultural Sector (head of the Department, Doctor of Economic Sciences, Professor Y.Y. Litvin).
In 2000, on a base of Department of Accountingand auditing in Industry, Department of Auditing studies was created (head of the Department, Doctor of Economic Sciences, Professor V.P. Zavgorodniy), and as the result Department of Accounting studies in Industry was created. In May 2003 on a base of Department of Accounting in Industry, Department of basic accounting preparation was created (at this point of time name of the Department is Department of Accounting studies) (head of the Department, Doctorate, Professor Y.A. Kuzminskiy). Department of Accounting in Industry, and the Department of Accounting in Industry was given name Business Accounting Department.
In different times the Department was leaded by PhD, Senior Lecturer M.G. Tziupa (1944-1946), Doctor of Economic Sciences, Professor P.P. Nimchunov (1946-1975), then the department was managed by Doctors of Economic Sciences, Professors Y.Y. Litvin (1975-1977), A.M. Kuzminskiy (1977-1995), M.V. Kuzhelniy (1995-2009). Since 2009 Department was leaded by Doctor of Economic Sciences, Professor M.I. Bondar. Since 2016 Department leaded by Doctor of Economic Sciences, Professor M.M. Shygun.
During the existence of the Department 20 Doctors of Economic Sciences were prepared. Among them Chumachenko M.G. – Member of academy of Science of Ukraine, Litvin Y.Y., Sopko V.V. – academician of Hungarian Academy of Science, Borodkin O.S., Bilukha M.T., Kuzminskiy A.M., Kuzhelniy M.V., Gerasimovych A.M., Zavgorodniy V.P., Kuzminskiy Y.A., Lovinska L.G., Galenko O.M., Gnylytska L.V.
During long years the following outstanding lecturers were tutoring: Yosup Mykolayovych Luchinskiy, Valentyna Andriivna Pivtoradnya, Yuriy Gavrilovich Samus, Nina Mykytivna Grabova, Oleksandr Dmytrovych Shmigel, Lydmula Vasulivna Zhylkina, Oleksiy Sergiyovych Borodkin. Viktor Petrovych Zavgorodniy, Mykola Sergiyovych Prydkiy, Volodumyr Grygorovych Linnuk.
As of 01.01.2017 Deaprtment include: 4 Doctors of Economic Sciences, Professors, 3 PhDs and professors, 19 PhDs and Senior lecturers , 2 Senior lecturers, 1 assistants without scientific degree.
THE MASTER'S PROGRAM
«ACCOUNTING AND AUDIT IN BUSINESS MANAGEMENT»
Disciplines of Master’s Degree