Educational and Methodological WorkInnovative scientific and educational activities of the department began with the understanding of modern economic and educational realities in society. The profession of accountant has always been in demand on the labor market in all countries. In the era of high technologies, it has new tasks related to ensuring the economic security of the country, which requires specialists to have in-depth knowledge of tax legislation, information technologies, organizational features of business, financial intelligence tools and consulting in all areas of economic life. Considering the fact that in the 21st century the problem of transnational economic crime has become enormous (as initiators and participants in illegal operations (embezzlement of public funds, trafficking in people, weapons, narcotics) build complex financial schemes to legalize the proceeds of crime) in developed countries to counteract these negative phenomena financial intelligence units are being created, which in domestic practice is called “financial monitoring (AML/CFT)”. Therefore, the Department of Tax Management and Financial Monitoring (AML/CFT) was the first in Ukraine to launch and successfully implement a bachelor's program in the educational program “Financial Monitoring and Analysis”, which meets global trends in economic education, is modern and innovative, and forms professional skills that are highly demanded in the modern labor market. After all, financial monitoring specialists must have the latest knowledge and apply advanced methods of combating illegal cash flows. Another important direction of the department's scientific and educational activities is taxation and tax management. One of the greatest threats to the existence of any state is the shadow economy, since it acts as a major obstacle to the development of human capital, makes it impossible to fight crime, and also significantly reduces defense capabilities. However, in recent years, the scale of this phenomenon both in the world and in Ukraine has been constantly growing. At the same time, given the uncertainty provoked by the coronavirus pandemic, as well as the experience of previous crises, experts predict a further rapid increase in the pace of transition of business entities “into the shadow”. Given the above, the economic security of the country and the training of specialists capable of ensuring it come to the fore. In response to the above mentioned challenges, the Department of Tax Management and Financial Monitoring (AML/СFT) launched the OPP “Tax Management and Compliance”, which is implemented at the first (bachelor's) level, and the OPP “Tax Management and Financial Monitoring in the System of Economic Security” at the second (master's) level of higher education. Another area of scientific research of the department, the results of which have been implemented in the educational process, is the development of methodology and organization of public sector accounting. Competencies, status and professional recognition of masters in accounting and auditing in the public sector require a high level of qualification standards and professional education. Namely employees of accounting services, auditors and analysts provide the basis for making the most important financial decisions regarding the development prospects and ensure the financial stability and reliability of a state institution. Undoubtedly, knowledge of accounting and audit is needed by everyone who will be engaged in business affairs in the future. But it is important to realize the continuity of the learning process above all, one must strive to master increasingly new knowledge complexes. That is why the department has opened an OPP at the second (master's) level of higher education “Accounting and Auditing in the Public Sector”.
Last redaction: 17.03.25 |