Department of Accounting and Taxation

Scientific schools

 The first researched issues of department were accounting and economic support of building in rural areas associated with the reorganization of MTS and selling of machinery to existing at that time collective farms, introduction of guaranteed monetary remuneration, creating of conditions for the principle operation of cost accounting. Powerful scientific school was historically created and aimed at further development of basic exploratory and applied research regarding accounting at first and then - audit and taxation. Calculation type of accounting plan at the collective farms which was officially recognized in Ukraine and later became the All-Union was researched with the participation of the first department head S.M. Rohachenko. It contributed creation of integrated accounting system in agriculture instead of non-integrated.
The next stage in the development and enrichment of scientific school of accounting coincides with the stewardship of Doctor of Economic Sciences, Professor I.V. Malyshev who made fundamental scientific research with the impact on accounting theory by justification of method of double entry.
Professor G.G. Kireytsev worked at the department and conducted research on major theoretical socio-economic and scientific-technical problems of accounting development in Ukraine till the last days of his life. Scientist made his research in two main areas: theoretical and methodological principles of accounting and preparation of accounting staff in the system of high agro-economic education. Results of research were published in more than 200's scientific and methodical works, including monographs, textbooks, tutorials. Monograph "Economic globalization and standardization of accounting methodology" (2008) is recognized by NAAS as the best in Ukraine among the scientific works in the nomination "Monograph in the field of economic knowledge in the direction: accounting, audit and statistics". Textbooks "Finance Companies" and "Financial Management" (2002) were recognized as the best in the competition among Agrarian Universities of Ukraine. G.G. Kireytsev has trained 32 candidates and two doctors of Economics (L.V. Hutsalenko, P.L. Suk).
L.K. Suk took part in development of Recommendations of check form of internal calculation control, Recommendations for using of journal-order form of accounting, Typical standarts for planning, accounting and cost calculation of goods(works, services) of agricultural enterprises; forming of simulative accounting and analytical model of control under playback of long-term biological assets in plant growing; practical testing of suggestions for mapping and cost grouping of their cultivation. L. Suk`s scientific school is developing by team of researchers from different generations who have protected candidate dissertations(14) under the guidance of scientist.
Head of Department Professor Ye.V. Kalyuha took direct part in the elaboration and editing of the final projects national regulations (standards) of accounting in the state sector(Hereinafter - NA (P) BODS 122 "Intangible assets", 124 "Income" 126 "Rent" 127 "Impairment of Assets", 136 "Biological assets" that are based on IPSAS based IMF GFSM 2001) within the Strategy of modernization of the accounting system in the state sector 2007 - 2015 years. Professor Ye. Kalyuha participated in the project of modernization of state finances - advisory support of reform implementation and modernization of accounting in the public sector (contract № 15010-02 / 100). A significant contribution to the development of accounting in Ukraine and Ye.V. Kalyuha`s professionalism were marked by gratitude from Methodological Council on issues of Accounting at the Ministry of Agrarian Policy of Ukraine (2010), Certificate of honor from the Ministry of Finance of Ukraine (2011) and other awards. Effective scientific and methodological work to update and improvement of normative and methodological support of accounting and financial reporting was conducted by Ye.V. Kalyuha as part of Methodological Council for Accounting at the Ministry of Finance of Ukraine (since 2007 over the next eight years). Theoretical and methodological principles of accounting in the public sector, state economic control in Ukraine and ways of its reformation received priority at the Professor Ye. Kalyuha`s researches. Various problem issues of accounting, audit and taxation in the conditions of harmonization of national accounting and control according to international standards constantly develops in protected dissertation work under the guidance of Professor Ye. Kalyuha (prepared and defended five Candidate of Economic Sciences).

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