Scientific Activities of the Department

The department's scientific activities are multifaceted, aimed at developing both the professional and academic levels of students, postgraduate students, doctoral candidates, and the faculty. Research is conducted in key areas related to improving the theory, methodology, and organization of accounting to enhance the information support for internal and external users for effective managerial decision-making.

The department's research work is carried out under the state budget-funded project 0123U100746: "Accounting, Analysis, Auditing, and Taxation in the Context of Globalization Changes" The main focus of the department’s research has been on the theoretical justification for the development of the national accounting system in Ukraine in the context of European integration, the development and improvement of the methodology for accounting for various types of assets, capital, liabilities, and business processes, as well as improving the control system for enterprises of different economic activities, considering the requirements of International Financial Reporting Standards (IFRS).

Research Directions

Scientific research at the department is regarded as an instrument for improving educational and professional training programs for specialists in accounting and taxation. Faculty members conduct research in the following key areas:

• Enhancing the innovative attractiveness of scientific developments in accounting through state budget and contractual research projects;
• Preparation and publication of monographs, scientific articles, reports, etc.;
• Preparation of Ph.D. and doctoral dissertations by faculty members, postgraduate students, and doctoral candidates;
• Participation of faculty members, postgraduate students, and doctoral candidates in international, national, and institutional scientific-practical conferences;
• Scientific collaboration with leading research institutions and industrial enterprises;
• Participation in international seminars and faculty internships in foreign educational institutions;
• Engaging talented students in research activities through scientific circles, research competitions, and Olympiads.

Among the significant initiatives involving faculty members is their participation in the UN Intergovernmental Working Group of Experts on Accounting and Financial Reporting, which holds national importance.

Legislative and Practical Contributions

The faculty actively participates in developing new regulatory acts related to accounting regulation (accounting standards, methodological guidelines) and improving existing legal frameworks.

The practical results of research conducted at the department have been used in the development of educational and methodological literature, textbooks, and manuals, and have been integrated into the educational process.

Dissertation Supervision and Student Research

Under the supervision of leading professors and associate professors, approximately 3 dissertations for the degrees of Doctor of Economic Sciences and Ph.D. are defended annually. Additionally, faculty members, postgraduate students, and doctoral candidates conduct practical testing of research findings at national and international scientific and scientific-practical conferences.

The department places increasing emphasis on the fundamentalization and individualization of the learning process. Fundamentalization is achieved by refining the list and content of disciplines that shape modern professional competencies of future specialists. Individualization involves specialized training tailored to the needs of various enterprises of different legal forms of ownership, with a focus on enhancing practical orientation.

Students of the Accounting and Economics Faculty actively participate in the department’s research activities, starting their research from the third semester when they begin studying the accounting system. Their achievements are reflected in participation in Olympiads in Accounting and Auditing and in conference presentations.

Achievements and Strengths

The department’s key achievements are primarily due to the high professional level of its faculty and the positive moral climate within the team.