id: 28602
Назва: Institutionalization of the accounting profession: Ukrainian case
Автори: Metelytsya V., Petruk О., Rozheliuk V., Balla І., Medvid L.
Ключові слова: Institutional Influence, Institutionalization, Accounting, Accounting Profession, Accounting Organization, Institute of Accounting, Private Enterprises, State Enterprises
Дата публікації: 2021-06-03 10:31:07
Останні зміни: 2021-06-03 10:31:07
Рік видання: 2021
Аннотація: The aim of the study is to identify the influence of institutionalism on the accounting profession in Ukraine, in particular, to establish and assess the factors of such influence, its tools, characteristics and forecasting, on this basis, the prospects for the development of the institution of the accounting profession with an emphasis on the agricultural industry. Institutional impact on the accounting profession and its consequences are revealed through the use of a historical approach in research. To assess the initial conditions that have developed in Ukraine in matters of accounting, its development, the impact on it of existing institutions, including international ones, empirical analysis and assessment of the process of institutionalization of the accounting profession and its description in scientific professional literature were applied. To collect sociological information on the nature and characteristics of the accounting profession, a survey was conducted based on 180 accountants of private agricultural enterprises and 70 accountants of state enterprises in the system of the National Academy of Agrarian Sciences of Ukraine in the context of 4 elements of the profession: functions and professional ethics of an accountant, legal regulation of accounting activities (organization and methodology accounting and reporting), educational training of accountants, professional accounting associations. To summarize the results of the survey, their illustration and analytical assessment, a graphical method was used.
URI: http://repository.vsau.org/repository/getfile.php/28602.pdf
Тип виданя: Статті Web of Science Core Collection
Видавництво: Independent journal of Management & Production (IJM&P). 2021. Vоl. 12, №. 3. Р. 167-186.
Розташовується в колекціях :
Ким внесений: Адміністратор
Файл : 28602.pdf Розмір : 750825 байт Формат : Adobe PDF Доступ : Загально доступний
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