Achievement of accounting and taxation in the historical retrospective (devoted to the 120th anniversary of the foundation of the National University of Life and Environmental Sciences of Ukraine)

Abstract

The preconditions of formation and historical aspects of development of the accounting and taxation Department of NULES of Ukraine are considered. In particular, it is substantiated that the Department of Accounting and Taxation is leading in the training of specialists in the field of specialty (training direction) "Accounting and Taxation" ("Accounting and Audit"). Periodization of the history at the Department with refinement names (Accounting and Auditing, Accounting, Analysis and Audit) appears as a consistent change at the chronological stages. Its founder-organizer and first head in 1959 became Associate Professor S.M. Rogachenko. With his participation, calculation type of the estimated accounting Plan in the collective farms, which was officially recognized in Ukraine, and subsequently became the all-union, which contributed to the creation of integrated system of Accounting in agriculture instead of an autonomous. Historically, a powerful scholarly school has been formed, aimed at further development of fundamental search and applied research on Accounting, and over time - Audit and Taxation. The emergence, development and enrichment of the academic accounting school coincides with the leadership at the Department of the Doctor of Economics, Professor I.V. Malyshev, who carried out a fundamental scientific research with an impact on the theory of Accounting by substantiating the method of double recording. The content of the basic researches of scientists, their contribution to the professional formation of competitive modern accountants in the conditions of the educational process is revealed. In particular, Professor Kireytsev G. G. prepared 32 Candidates and two Doctors of Economic Sciences (L.V. Gutsalenko, P.L. Suk); carried out scientific research at the most important theoretical socio-economic and scientific and technical problems of Accounting development in Ukraine. The scientist carried out his scientific research in two main areas: theoretical and methodological principles of Accounting development and training of accounting personnel in the system of higher agroeconomic education. The results of scientific research were published in more than 200 scientific and methodological works, among them were monographs, textbooks, manuals. Among the scientific works in the nomination "Monograph in the field of economic knowledge in the direction of: Accounting, Audit and Statistics", in particular the monograph "Globalization of the Economy and the unification of the Accounting methodology" (2008), was recognized as the best one by NAAS of Ukraine. The scientific achievements of the Professor at the Department L.K. Suk are outlined: he has developed the Recommendations of the check form of control of the internal economic calculation, Recommendations of the application of the journal-order form of Accounting, Typical standards for the planning, accounting and calculation of the production (works, services) cost of agricultural enterprises; the imitative accounting and analytical model of reproduction management of long-term biological plant production assets has been formed; in practice, proposals have been approved to reflect and group the costs of their cultivation. 14 candidate dissertations have been defended under scientific guidance of the scientist. The directions of modern researches of leading scientists, which became the decisive factors in forming the scientific outlook of students, were determined. In particular, head of the Department Professor E.V. Kaliuga within the Strategy for the Modernization of the Accounting System in the Public Sector for 2007-2015 (Resolution of the Cabinet of Ministers of Ukraine No. 34 of 16.01.2007) took a direct part in the elaboration and final editing of national accounting standards drafts (public accounting standards) (forward - NP(S)APS: 122 "Intangible assets", 124 "Revenue", 126 "Rent", 127 "Impairment of assets", 136 "Biological assets", built on the basis of the IPSAS, taking into account the IMF GFSM 2001). E. V. Kalyuga was awarded with gratitude of the Methodological Accounting Board under the Ministry of Agrarian Policy of Ukraine (2010), with the Honorary Diploma of the Ministry of Finance of Ukraine (2011), with other awards for a significant contribution to the development of Ukraine's Accounting and high professionalism. Effective scientific and methodological work on updating and improving the normative-methodical providing of Accounting and financial reporting was carried out by E.V. Kaliuga in the composition of the Methodological Accounting Council of the Ministry of Finance of Ukraine (from 2007 for the next eight years). In scientific researches of Professor E.V. Kaluga theoretical and methodological principles of Accounting in the state sector of Economy, the estate of economic control in Ukraine and directions of its reform are prioritized. Various problematic issues of Accounting, Auditing and Taxation in the conditions of harmonization of domestic Accounting and Control to the requirements of international standards are consistently developed in secured dissertations under the direction of Professor E.V. Kaluga (five Candidates of Economic Sciences have been prepared and defended). The article systematizes the results of research work of students as an integral part of the educational process and one of the most important means to improve the quality of training and education of specialists with higher education, professional competence and competitiveness of future graduates in the labor market, able to creatively apply in practical activities scientific achievements. Significant attention is dedicated to the international activity at the Department, which became an integral part of its evolutionary development. Professors carry out joint research on the problems of the theory and methodology of Accounting with scientists from foreign educational institutions through the preparation of scientific articles, reports for international conferences, postgraduate students for the implementation of dissertation papers; lecturers undergo a scientific-pedagogical internship at the Warsaw University of Life Sciences under a program of scientific exchanges organized by UNESCO (Ph.D., Associate Professor Litvinenko V.S., 2016). The activization of international activity at the Department with the direct participation of students is emphasized. In particular, the American Institute of Management Accountants (IMA), which has more than 80,000 members from 120 countries, has provided six scholarship grants to the most talented Master students: A. Dudnichenko, R. Gorbunenko, V. Chekarev, V. Vovchenko, O. Gnesy and N. Pinchuk. The program provides free training and passing exams to one of the most popular among practitioners international qualifications in managerial Accounting, "Certified Management Accountant (CMA)", and as a result - the acquisition of complex competencies which are necessary for the work of specialists in the field of Accounting, Audit and Taxation or related financial sector at domestic and international companies. Within international cooperation the University Bachelors, Masters and Postgraduate Students of the Department of Accounting and Taxation successfully study abroad at leading universities and study internships at enterprises in Poland, Czech Republic, Germany, Switzerland, Denmark, Japan, USA, gaining experience in European education and innovative knowledge in specialty. The necessity of cooperation not only with foreign ones, but also with domestic scientific and educational institutions is substantiated because the issue of graduate`s employment has special importance for the Department of Accounting and Taxation. The Department's own experience in shaping the bases of passing students' practice and ensuring the employment of graduates is revealed. Range of business and scientific partners are used in full measure, among them are the Research Financial Institute DNNU «Academy of Financial Management», State Audit Office of Ukraine, leading consulting company EBS and others. The need and high value of cooperation with experts-practitioners, representatives of government bodies is confirmed by the cycle of recent meetings. The strategy of Accounting and Taxation Department aimed at the comprehensive updating of all spheres of its activity, the intensification of the educational process, deepening of research work with students, the growth of qualifications of future accountants and the prestige of the profession is outlined. The presented scientific achievements, the developed partnership relations testify that the Department is not just a certain contingent of scientific and pedagogical workers, the place of transfer of their knowledge to the next generation. This, above all, is traditions based on the years and style of study, the motivational atmosphere of scientific knowledge with the involvement of students in this process. At the same time, the new challenges of society development, the current world crisis of education and, finally, the scientific achievements of the Department of Accounting and Taxation require its modern faculty members to formulate and implement new tasks and goals. Among the priorities are identified the search for alternative and rational ways to strengthen positions at the educational field, multiplying and disseminating at the domestic and international levels scientific achievements that would meet modern European challenges, including life-long learning, reorientation of the educational process from traditional ways of transferring existing knowledge to students to development their abilities and innovations, their ability to learn. At the same time, it is important to integrate the directions of educational, research and educational work of students, which must be realized both during studying and outside the educational process. The driving principles of the Department of Accounting and Taxation are defined: combination of the best existing educational traditions of the Department and the experience of domestic and international higher educational institutions; flexibility in responding to existing social changes, creativity and innovation of faculty members.