Organization of accounting in public sector institutions of Ukraine: international context

Abstract

The subject of research is the organization of accounting of public sector institutions of Ukraine. The purpose of the article is to demonstrate the features and possible directions for improving the organizational approach to accounting in institutions of the public sector of the economy. The methodological basis of the study is the general scientific and special methods of scientific knowledge, applied at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systematic approach, induction and deduction, generalization. Results of work. The article examines problematic aspects of the accounting system of state institutions of the economy. Difficulties arising in the adaptation of domestic accounting legislation to international requirements are outlined. Consideration of the development trend of the current accounting system in Ukraine. The modern practice of organization of accounting in institutions of the state sector of the economy is highlighted. The tasks and peculiarities of the organization of accounting in institutions of the state sector of the economy are considered. Field of application of results in the process of formation and implementation of budget and tax policy in modern conditions. Conclusions. In connection with the transition of the Ukrainian economy to market principles, there is a growing need for a thorough modernization of not only methods, but also the organization of accounting in accordance with world practice.

Keywords

• accounting organization
• accounting system
• accounting
• public sector of the economy