Course goal: the formation of common, global and specific competencies for the development of accounting system and models at the national and sub-national levels.
Courseobjectives: students' understanding of the prerequisites of accounting as a science and as a practical activity; study the process of formation of accounting theories and concepts; acquiring skills evaluation of new ideas in accounting sphere; acquiring the ability to identify of key features of national accounting systems and the implementation of benchmarking; skills of sustainable construction of new accounting models and their modifications; development of scientific prediction technology in the scientific development of accounting.
Results of educational:
After studying science student must:
- have understanding of: the content of the accounting system and its main components; common methodological approaches to the study of accounting system; the essence of the scientific ideas of individual accounting schools; the evolution and development of accounting forms; the essence of the theory of double entry of economic facts and peculiarities of its development; the stages of development of accounting theory and practice in Ukraine.
- have ability to: formulate of methodological approaches to the development of accounting system; carry out a comparative analysis of national accounting systems on key attributes; separate periods of the development of accounting methods, techniques, categories; establish of basic accounting models at the national and sub-national levels; characterize the main features of French, Italian, German, American scientific schools of accounting; determine of the main origin of features of management accounting, auditing.
Topics: The accounting system and its elements. The origin, evolution and establishment of a modern accounting system. Formation of accounting systems in the ancient world and Europe in the early Middle Ages. The impact of scientific accounting schools on the development of accounting system in XIX-XX centuries. Models of national accounting systems: types and criteria for comparison. Interethnic accounting paradigm in the context of IFRS. Regulatory aspects of the development of accounting models at the country level. Model of national accounting system and its transformation.