Department of Accounting and Taxation

Research work

 Department pays great attention to research work. All teachers, young scientists who constantly improve their skills, teaching skills, academic skills take part. The department organizes research activity of students, which are part of educational process and research work which are done in overtime.
Research activity of lecturers. From 2009 to 2011 we improved methodology of calculation of commodity research and agricultural products within the implementation of tasks on the theme "Accounting and analytical support of development of mechanisms for effective management of agricultural enterprises" (state registration 0109U000784). Scientists and postgraduates continue to research within the research initiative theme "Accounting, control and analysis in the conditions of international economic integration" (state registration 0113U000042). Scientific search is done towards the following issues: development of the theory of accounting in accordance with requirements of international standardization of financial reporting; transformation of accounting and analytical support of management in terms of European integration processes; control and analytical support of system of agricultural enterprises management, improvement of control and economic analysis methods at the unstable environment; using of modern automated information systems in accounting, analysis, audit, taxation.
As part of the scientific research Faculty took active part in the elaboration and final editing of regulations (standards) draft of accounting in the public sector: 122 "Intangible assets", 124 "Income" 126 "Rent" 127 "Impairment of Assets" 136 "Biological assets" that are based on IPSAS considering IMF GFSM 2001.
In 2017 new research project "Scientific and methodological support of accounting and calculation of cost plant growing production costs" which is given to competitive selection of basic and applied research, scientific and technological development, implementation of which will start in 2018 at the expense of the state budget.
Research work of Department also is focused on developing of effective accounting systems of economic activity of educational and Universitys` research enterprises (Agronomy Research Station, Velyka Snitynka teaching and research economy enterprise them. O.V. Muzychenko, teaching and research Farm "Vorzel"). For this purpose, professors of Department upgraded configuration of program "1C: Enterprise 8, accounting for budgetary institutions in Ukraine agricultural focus," which combined accounting of budgetary institutions and industrial farms. It was done in cooperation with the company "In-Agro" (Cherkassy). Advanced program is the only innovative product in the domestic market for using in budget establishments which manufacture (processing, sale) agricultural production, Ministry of Agriculture and Food, Ministry of Defense of Ukraine, State Penitentiary Service of Ukraine, National Academy of Agricultural Sciences of Ukraine, schools of Ukraine.
Obtained practical results of research are used in writing the dictionary-reference books, monographs, textbooks and tutorials. The main singled out:
- dictionaries and directories: Y.V. Kaliuha. Ukrainian-English terminological dictionary of regulatory support for economic activity in Ukraine (2010.). Finances. Budget. Taxes: National and international terminology: in 3 vol. (2014).
- monographs: I.V. Malyshev "Theory of double entry" (1979.); G.G. Kireytsev "Functions of Accounting" (1990); L.K. Suk "Accounting and control of agricultural production" (1990); V.S. Lytvynenko "Accounting and control support of cost management: institutional approach" (2015) and others.
- textbooks, tutorials: Accounting in agriculture (L.K. Suk, 1994), theoretical basis of study of economic disciplines (O.F.Verbylo, 1995), Audit and Audit activity (ed. L.S. Shatkovskoyi 1996 .) Accounting (L.K.Suk, 2008), Basis of audit (S.I. Derev'yanko et al., 2008); Financial Accounting (L.K.Suk, 2010, 2012), Tests for independent distance testing of students (Y.V.Kaliuha and others, 2013), Textbook for preparation to comprehensive state examination of professional disciplines for students field of study "Accounting and Audit" (Y. Kalyuha and others, 2013), Organization of accounting (L.K. Suk and others, 2016), Audit (S.I. Derev'yanko and others, 2016) and others. The scientific achievements of professorial teaching staff is presented with numerous publications in journals which are included to the scientific-metric databases Scopus, Index Sorernicus, RINTS and to foreign and Ukrainian journals which are included to the list of professional. Publication of scientific achievements in foreign language are recently modified(tab.).

   Research activity of students. One of the goals of Department is development of researching work among students, providing acquisition of competences in research in accordance with the chosen specialty as part of the learning process. Students from the first courses take part at research work. Within the research topics of Department joint researches are conducted by teaching staff and students. There are two groups of student at the Department of Accounting and Taxation: "Problems and methods of accounting, control and analysis" (Science. Head - Ph.D., Associate Professor S.I. Derevianko) and "Accounting for the current economic conditions "(Science. head - Ph.D., Associate Professor V.S. Litvinenko).
Twice per year Department organizes All-Ukrainian students` scientific conferences aimed at improving quality of students` research, depth of study of contemporary issues of accounting, analysis, control and taxation and identify priority issues for further development of science. Main fields of research that examines at the conference devoted to contemporary issues of accounting and analytical maintenance of economic security, accounting, analysis and audit in terms of the use of innovative computer technologies. Young researchers publish results of their researches at articles and reports.
According to the results of researches students prepare reports for participation in international student scientific forums, conferences and research papers to participate in internally university’s, city and regional competitions which are conducted according to the Ministry of Education and Science of Ukraine, their scientific achievements in recent years get high marks.

An important aspect of scientific activity is cooperation with leading domestic and foreign scientists. Scientific communication is supported with research centers and leading economic universities in Lutsk, Kharkiv, Lviv, Ternopil, Chernivtsi, Odesa and Zhytomyr. There is effective cooperation with the NSC "Institute of Agrarian Economy of Ukraine, DNNU" Academy of Financial Management, "Federation of Professional Accountants and Auditors of Ukraine, publisher of the newspaper "All about Accounting", State Treasury Service of Ukraine, State Audit Office, specialized departments of the traditional universities of Ukraine and other leading academic institutions.




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