The team of the Department carries out the research into the theory and practice of accounting in credit and budgetary institutions, and the economic analysis, as well as the concept of the accounting and analytical support to the management of business entities in conditions of the international integration.
The Department is studying comprehensive scientific subjects, such as Modernising Accounting in Banking and Budgetary Institutions, and Improving Analytical Support to the Management of Business Entities. The research into this area is pursued by all members of the Department.
Major lines of the scientific activity cover issues of the harmonisation of domestic methods of accounting, analysis and audit with international concepts, the concepts of the development of accounting and audit in activities of banking institutions in conditions of the international integration, the development of accounting for, and financial control of, the activities of budgetary entities in conditions of the international integration, the modernisation of the toolkit of the economic analysis of business activities of enterprises, organisations and institutions in conditions of the international integration.
Members of the department have developed new concepts of accounting and analytical systems focused on harmonising domestic and foreign methods of accounting, analysis and audit. Conceptual grounds of national accounting policies (standards) for banks and budgetary entities have been substantiated. The methodology of the compilation of financial statements of banks under international standards has been improved. The structural base model of national accounting policies (standards) in budget-funded institutions has been developed; a mechanism of the organisation of the development and the implementation of national accounting policies (standards) in budget-funded institutions has been created. The concept of the strategic analysis of banking activities has been uncovered.
Results of the research activities of the Department over the last 5 years have been covered in four monographs and more than 280 research papers published in domestic and foreign bulletins with the total volume of 286.7 printer's sheets.
1. Осмятченко В.О. Бухгалтерський облік в умовах застосування інформаційних технологій (Accounting under Conditions of the Application of Information Technologies): Монографія. - К. КНЕУ, 2010. - 17,46 д.а.
2. Кириленко В.Б. Облік, контроль і аналіз депозитних операцій в банках (Accounting, Control and Analysis of Deposit Transactions in Banks): Монографія. - К. КНЕУ, 2008. - 10 д.а.
3. Парасій-Вергуненко І.М. Стратегічний аналіз в банках: теорія, методологія, практика (Strategic Analysis in Banks: Theory, Methodology, Practice): Монографія. - К. КНЕУ, 2007. - 10 д.а.
Last redaction: 25.04.18