Faculty of Accounting and Management Taxation

Scientific work

Scientific schools:

The audit department supports the scientific tradition of the faculty and belongs to the scientific school of accounting KNEU.

Conducting scientific work is a strategic direction of the audit department activity, taking into account its scientific potential, the teaching staff actively participates in the implementation of fundamental research in priority scientific areas. Doctoral students, post-graduate students and students of the department are also involved in scientific work.

Among the most significant scientific results of the representatives of the scientific school in the field of control and audit, the following should be singled out:

  • the theoretical basis and methodological tools of audit in Ukraine in the conditions of restructuring of the domestic economic system on the basis of market relations have been developed. The worked out organizational provisions of accounting, control and analysis of economic activity taking into account information and communication environment;
  • scientifically-based and developed provisions of budgetary control as part of the information-analytical system of public finances management of Ukraine;
  • the main provisions of the accounting and analytical provision of management of economic entities have been formed in order to maintain their economic security in a changing competitive environment;
  • developed theoretical, methodological and applied aspects of control and analysis of the activities of economic entities in the context of the development of innovation and investment mechanisms of the economy.

The main vectors of modern scientific research of the audit department:

  • theory, methodology, methodology and organization of control/audit of assets, capital, liabilities, expenses, incomes, financial results;
  • processes, technologies, tools and procedures of control/audit systems;
  • history and prospects of the development of theory, methodology and organization of control/audit (preconditions, stages, trends, paradigms, concepts, hypotheses, postulates, principles, standards, categories, conceptual apparatus);
  • control/audit of financial reporting;
  • application and improvement of international standards of audit in Ukraine and the world, their harmonization, integration, adaptation and transformation;
  • unification of control/audit (principles, standards, standards, rules, technologies, tools and procedures) in different countries;
  • controlling the process of managing the economic activity of enterprises, institutions and organizations at the macro and microeconomic levels (development, formation, regulation, structure, composition, volume, periodicity, document circulation, regulation, reporting);
  • modeling objects and processes of control/audit (detection, justification, recognition, evaluation, structure, principles, methods, position);
  • history, current state and prospects of professional development and professional ethics of the auditor, state auditor, controller;
  • organization of professional control/audit activity, specificity of formation and functioning; control/audit regulation as public institutions;
  • information technology in control/audit;
  • interdisciplinary connection of accounting, analysis, control/audit in the system of modern sciences.

The main scientific topics that have been worked out within the scientific school over the past 10 years are:

* "Problems of audit development, state control and information technologies as an important tool of a market economy" (state registration number 0101U007344, head - doctor of economics, professor Petryk Olena);

* "Problems and prospects of audit development, state financial control and information technologies in modern economic conditions" (state registration number 0107U001337, head - doctor of economics, professor Petryk Olena);

* "Development of the theory and practice of audit and public financial control on the basis of modern information technologies in the conditions of the innovative economy of Ukraine" (state registration number 0112U002956, head - doctor of economics, professor Petryk Olena).

For the period since 2008, under the guidance of the department teachers, 3 theses for obtaining a scientific degree of the doctor of economic sciences and 17 theses for obtaining a scientific degree of the candidate of economic sciences have been prepared and defended.

The significance of the scientific resultsis to develop measures for the development and improvement of audit and state financial control in Ukraine, overcoming the existing problems of the profession, which will ensure effective and qualitative audit performance and will contribute to overcoming the negative phenomena in the state's economy due to the lack of reliable information on the activities of the sub business activities.

As a result of scientific research, a new master's program "Audit and state financial control" was launched and its appropriate methodological and organizational support was developed.

Current research:

Research work at the department since 2017 is under the theme: "Theoretical and applied aspects of the improvement of the audit institute, the system of state financial control and modern information technologies: national features and world trends"(state registration number 0117U001177, head - doctor of economics, professor Petryk Olena).

The main directions of research within the framework of the scientific theme are aimed at developing the theory and practice of improving the audit institution in Ukraine, taking into account global trends, improving the system of state financial control and audit in the sector of general government of Ukraine, the theory and practice of applying in the audit and state financial control of modern information technologies, and applied computer programs.

Participation in the research is taken by all teachers, doctoral students, post-graduate students and students of the department of audit.

In order to disseminate research and maximize their possible use in the educational process, improve the professional competence of the teaching staff of the department, deepen interaction with employers in accordance with the plan of scientific research by the department of audit on an ongoing basis, inter-departmental and interdisciplinary scientific-methodological and scientific-practical seminars, the topics of which cover a wide range of problems in the accounting field, analysis and audit in the context of innovation development.

Representatives of international organizations, leaders and leading specialists of institutions, organizations, audit firms, representatives of professional organizations, practitioners are taking part in the activities of the department.

As a result of research work, the concept of the new specialization "Digital-accounting" for the bachelor educational degree of specialty 071 "Accounting and taxation" was developed. Theses for obtaining a scientific degree of the candidate of economic sciences are defended: Bitkivska Anna on the theme "Accounting and audit of bankruptcy procedures of enterprises" (December 2017, scientific advisor - doctor of economics, professor Petryk Olena) and Shkirenko V. on the theme "Analysis and audit of investment projects" (October 2018, scientific advisor - doctor of economics, professor Petryk Olena).

The results of scientific research of the department are published in the form of monographs, articles in professional journals, abstracts of speeches at international and all-Ukrainian scientific and scientific-practical conferences.

Those who wish to participate in the work on the research topic may apply to the department of audit.

Contact information - cabinet 53, building 2, st. Degtyarivska, 49 G, tel. - (044) 371-62-54.

E-mail: ka@kneu.edu.ua.

Performed research:

According to the research plan of the audit department on the theme "Development of the theory and practice of audit and state financial control on the basis of modern information technologies in the conditions of the innovation economy of Ukraine" (state registration number 0112U002956, head - doctor of sciences, professor Petryk Olena) research was conducted in the following sections:

Section 1. Development of the theory and practice of audit in Ukraine under conditions of innovative economy.

Section 2. Public financial control and audit in the general governmental sector of Ukraine: theory and practice in an innovative economy.

Section 3. Modern information technologies and applied computer programs: theory and practice of application in audit and state control.

The purpose of the research work was to study the main directions and perspectives of the theory, methodology, organization, methodology of audit and state financial control and practical aspects of their implementation, including with the use of modern information technologies in the conditions of the innovative economy of Ukraine.

The main scientific results are as follows:

  • current trends in accounting and auditing are determined;
  • proposals were made to clarify the provisions of the draft Law of Ukraine "On audit of financial reporting and audit activities"; recommendations on improving the quality of audit and reporting in Ukraine are proposed;
  • recommendations on the practical application of ISA in the execution of tasks related to the provision of related audit services are provided;
  • for the Audit chamber of Ukraine a draft new provision on certification (certification) of auditors in Ukraine was drafted, methodological provision for conducting classes under the programs of the Audit chamber of Ukraine for the continuous improvement of the professional knowledge of the auditors "Tasks for independent review of tax reports on the example of the tax return", "Practical aspects of application of the norms of the Tax Code of Ukraine in carrying out audit tasks", "Topical issues of application in the international practice of auditing practice quality control, auditing, review, other assurance and related services" teaching materials for training program for certification of auditors discipline "Taxation";
  • proposals on the development and improvement of methodical support of internal audit of corporations were substantiated; substantiated proposals on improvement of control of corporate financial reporting;
  • recommendations on organization of tax audit of enterprises and increase of its efficiency are developed;
  • substantiated and developed the theoretical, methodological and organizational provisions for conducting inspections and state financial audit of the activities of budgetary institutions on the basis of a risk-oriented approach; improved methodological provisions for detecting offenses in the budget sphere through the definition of factors of their commission (risk factors) and risks of the activities of budget institutions; improved organization and procedure of internal audit and internal control in budget institutions; theoretical foundations and conceptual-terminological apparatus of control of activity of budgetary institutions are developed; the economic and legal definition of the essence of the concept of fraud and the classification of economic fraud is specified.

As a result of the research work, changes were made to the curriculum for the educational and qualification level of the bachelor and master in the direction of preparation 6509 "Accounting and audit": the educational and methodological support of the disciplines "Audit", "Organization and methodology of audit", "State financial control"; work program and educational materials for the study of the discipline "Audit of taxation of enterprises" were developed.

According to the results of the research the teachers of the department published the following scientific works:

  • monographs - 7 individual and collective monographs with a total volume of 87.46 printing pages. Of them: in KNEU published 2 monographs with a total volume of 33.97 printing pages; in other editions 5 monographs with a total volume of 53.49 printing pages have been published;
  • articles - 111 articles with a total volume of 44.64 printing pages. Of them: in Ukrainian journals - 26 articles in volume of 15,20 printing pages; in Ukrainian collections - 15 articles in volume 6.83 printing pages, articles in foreign journals - 2 articles in volume 1.47 printing pages; in foreign scientific collections - 6 articles in volume 1.98 printing pages; in foreign publications, which have an impact factor - 2 articles in volume 1.87 printing pages;
  • publications in other editions - 1 articles with a total volume of 5.0 printing pages

In addition, since 2013, the staff of the Department of Audit published 247 abstracts of conference reports.

Scientific and practical conferences:

The audit department takes an active part in conducting the annual International scientific and practical conference held at KNEU.

Student Science:

Student youth takes an active part in the research work of the audit department. The results of scientific research of students are presented in the course of the annual scientific student conference "Socio-economic development of Ukraine at the beginning of the XXI century" at KNEU, at the All-Ukrainian competitions of student's scientific works, All-Ukrainian Olympiads, conferences (including international ones).

Students of the department take an active part in the work of the annual All-Ukrainian Student scientific and practical conference "Accounting, analysis, audit and taxation: contemporary development concepts" held at the Faculty of accounting and tax management.

The audit department conducts work with students in 2 scientific student groups: "Audit" and "Information systems and technologies in accounting", whose research areas have an interdisciplinary character, since theoretical knowledge of professional disciplines is closely related to the practical skills of such activities, acquired with the use of modern software.

According to the results of research work, students of the department publish articles and theses of reports at conferences.