Registration Number
0221U101422,
0115U007166
, R & D reports
Title
Methodological and methodical principles of improving the quality and capacity of accounting information for the building professional competency of workers of accounting and financial services
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Head
Popko Yevheniia Yu., Кандидат економічних наук
Registration Date
21-01-2021
Organization
Company with additional liability "Institute of Accounting and Finance"
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According to the results of the research, a number of theoretical and practical results were obtained and substantiated, which are characterized by certain elements of scientific novelty, in particular: theoretical and methodological bases of formation and change of professional competence of employees of accounting and financial services based on maturity of revision of a subject and the name of a profession in accounting, adjustment of their maintenance in accordance with inevitable social and professional and scientific growth of this sphere of activity in digital age and sustainable development are substantiated; developed methodological and methodological principles of advanced training and certification of employees of accounting and financial services of agro-industrial enterprises on the basis of IFRS, taking into account international principles and standards of education, approved by the IFA; Digital direction of improving the quality of accounting and reporting information in the formation of professional competence of accountants through the introduction of dynamic (online) reporting, which combines indicators of financial and non-financial nature, is impossible without the use of professional judgment, lifelong learning and awareness in the field of digitalization. The practical significance of the obtained results lies in the application of the obtained developments to increase the professional competence of accountants of agricultural enterprises, which is of strategic importance for ensuring food security and social stability in Ukraine and the world. Implementation of the proposed methodological and methodological principles of professional development and certification of accounting and financial services, taking into account international principles and educational standards approved by the IFA, will help solve the problem of staff quality in agricultural enterprises and, consequently, the quality and potential of accounting information.
Product Description
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Voloshyna Olena V
Ostapchuk Serhii M
Petruk Oleksandr M
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2021-01-21