Registration Number
0225U004479,
(0123U100527)
, R & D reports
Title
Institutional and innovative solutions to current problems of accounting, taxation and auditing
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Інституційно-інноваційні рішення актуальних проблем бухгалтерського обліку, оподаткування і аудиту
Head
Kantsedal Nataliya Anatoliyvna, к.е.н.
Yalovega Lyudmila Vasylivna, к.е.н.
Registration Date
09-12-2025
Organization
Poltava State Agrarian University
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Study of the problems of modern accounting, taxation and auditing and the search for scientific solutions that have practical value in educational, scientific and professional activities. Development of proposals for improvement of methods that contribute to the development of business skills of accounting and taxation specialists, as well as masterful application of professional judgment, the result of which is the formation of relevant information for the needs of management in conditions of institutional changes.
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ABSTRACT
Research report: 46 pages, 3 figures, 3 appendices.
INSTITUTIONAL PROBLEMS OF ACCOUNTING; ACCOUNTING METHODOLOGY; ACCOUNTING PARADIGM; INSTITUTIONS OF THE ECONOMIC ENVIRONMENT; INSTITUTIONAL MODELING; OBJECT-BASED ACCOUNTING; TAX ACCOUNTING; INSTITUTIONAL LINKAGES; ACCOUNTING SYSTEM; BUSINESS TRANSACTIONS; ACCOUNTING SUBJECTS; ACCOUNTING OBJECTS; FINANCIAL INFORMATION; MANAGEMENT DECISIONS; TRANSFORMATION OF ACCOUNTING SYSTEMS.
The purpose of the study is to examine the issues of modern accounting, taxation and auditing, and to identify scientific solutions that have practical value for educational, research and professional activities. The research also aims to develop proposals for improving methodologies that enhance the professional skills of accounting and taxation specialists and support the competent application of professional judgment, resulting in the formation of relevant information for management needs under conditions of institutional change.
Research methods – to achieve the stated goal, a combination of methods was used, including abstract-logical, dialectical, analysis and synthesis, expert evaluations, modeling, and graphical methods. The institutional approach was applied as the primary analytical framework, allowing the accounting system to be viewed not merely as a set of technical rules but as a dynamic institution interacting with both the internal and external environment.
Based on the results of the research, the prerequisites for the emergence of new accounting objects were identified, which support the adaptation of accounting methodology to the challenges of the new economy, ensuring a stable information environment for risk reduction and more effective decision-making. An algorithm of institutional modeling was detailed as a tool for comprehensive diagnostics of complex business operations, enabling the identification of risks and the assessment of their impact on financial results and the quality of managerial decisions.
Product Description
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2025-12-09
