HISTORICAL MILESTONES, PERSONALITIES AND ACHIEVEMENTS IN EDUCATIONAL AND SCIENTIFIC ACTIVITIES OF THE DEPARTMENT OF ACCOUNTING AND AUDIT
The Department of Accounting and Auditing was established as part of the Faculty of Management of the Kharkiv State Technical University of Agriculture (today – the Faculty of Management in the process of its development and expansion was transformed into the Educational and Scientific Institute of Business and Management, and the university was named after Peter Vasylenko and granted national status). The order on the establishment of the department was signed by the rector of the university on August 27, 1999, before the beginning of the academic year.
The main purpose of the Department of Accounting and Auditing was to provide comprehensive training for students of economic specialties, as well as training of highly qualified accountants-economists for the agricultural sector of Ukraine.
The founder and first head of the department was an outstanding scientist, experienced leader – Corresponding Member of NAAS of Ukraine, Doctor of Economics, Professor Volodymyr Yakovych Ambrosov, who held this position for almost 15 years, until February 2014. For a long time, he combined successful scientific activity and management of the Department of Accounting and Auditing. Volodymyr Yakovych, who had considerable experience in practical work at agricultural enterprises, was the head of a scientific institution dealing with the organization and economy of agriculture, well understood the importance of accounting and control for the successful functioning of agricultural entities. During the years of scientific activity, he published about 700 scientific and methodical works, more than 100 individual and collective monographs, 25 textbooks, and manuals. Under his leadership, 18 candidates of economic sciences and 4 doctors of economic sciences were also trained. Volodymyr Yakovych, thanks to his status, the experience of cooperation, friendly relations with a wide range of prominent agrarian economists and scientists in other fields, promoted topical and important international scientific-practical conferences and forums at the Faculty of Management and later at the Institute of Business and Management of KhNTUА, congresses on the problems of agricultural development, improvement of accounting and financial systems, etc.
The first head of the department – Doctor of Economics, Professor, Corresponding Member of NAAS of Ukraine Ambrosov V.
The department began its first academic year in 1999 with the following members: Ambrosov Volodymyr, Belebekha Ivan, Bondar Svitlana, Voichuk Hryhorii, Hirzheva Olha, Lutsenko Olena, Malii Olena, Marenych Tetiana, Nakisko Oleksandr, Novikov Ivan, Onehina Viktoriia, Shevtsova Nataliia.
The composition of the department (2002)
Doctor of Economics, Professor, Honored Worker of Education of Ukraine Belebekha Ivan came to the department with significant teaching and research experience in the field of accounting. At that time Ivan was one of the few scientists who defended his doctoral dissertation, which directly concerned the problems of accounting, he also had experience in organizing educational and scientific activities in accounting and control, because he managed to work as head of accounting departments at the universities of Kursk and Ternopil. and Dnepropetrovsk.
After Ambrosov Volodymyr, the department was headed by representatives of his scientific school – Doctor of Economics, Professor Krasnorutsky Alexei was the head from 2014 to 2015, and Doctor of Economics, Professor Marenych Tetyana, who is the head of the department from 2015 to the present day..
The period of activity of the department under the leadership of Krasnorutsky Alexey was marked by an increase in the number of entrants to the specialty “Accounting and Auditing”, an increase in the share of teachers with the degree of candidate of sciences, strengthening the material and technical base of the department.
The development of the department under the leadership of Professor Tatiana Marenych was characterized by streamlining and improving the teaching and research work of teachers, further increasing the pace of training of scientific and pedagogical, and scientific personnel of higher qualification, expanding the scope of training for bachelors and masters. specialty “Finance, Banking and Insurance”.
An important component of teachers’ work is the preparation of textbooks and manuals of the highest quality. Among them are textbooks: Marenych T. Accounting in agricultural formations (2005) with the stamp of the Ministry of Education and Science of Ukraine; Entrepreneurial activity and agribusiness (edited by M. Ilchuk, T. Ishchenko) (2006) stamped by the Ministry of Agrarian Policy and Food of Ukraine; Accounting in production and agricultural service cooperatives (edited by V. Plaksienko) (2017) stamped by the Ministry of Education and Science of Ukraine; as well as textbooks: Ambrosov V., Marenych T., Novikov I., Labunska S., Nakisko O. Accounting for business transactions under the new Chart of Accounts (2000) with the stamp of the Ministry of Education and Science of Ukraine; Fundamentals of Entrepreneurship and Agribusiness (2002) with the stamp of the Ministry of Agrarian Policy and Food of Ukraine; Ambrosov V., Marenych T. Organization of commercial settlement in agricultural formations (2006) with the stamp of the Ministry of Education and Science of Ukraine; Ambrosov V., Marenych T., Girzheva O., Polyvana L. Automation of accounting in agriculture on the basis of the software complex “Universal-5” (2006) with the stamp of the Ministry of Education and Science of Ukraine; Onegina V., Nakisko O., Rudenko S. Tax system (2012) with the stamp of the Ministry of Education and Science of Ukraine; Accounting and Auditing: Workshop on Remote Testing (edited by M. Ogiychuk, V. Plaksienko, E. Kalyuha) (2018) stamped by the Ministry of Agrarian Policy and Food of Ukraine; Marenych T., Rudenko S., Nakisko O. Workshop on financial accounting (2016); Ryzhikova N., Nakisko O. Cost Management (2016); Krutko M., Kalinichenko S., Girzheva O., Kuskova S. Financial Management (2016).
The teaching staff of the department is actively engaged in scientific activities. Doctor of Economics, Professor Marenych Tetyana is the head of the scientific school “Mechanisms of economic regulation of agricultural producers in terms of forming an innovative model of agriculture.” During the existence of the scientific school, 5 candidates and 4 doctoral dissertations were defended.
The department carries out three research topics. Research topic “Competitiveness management systems of agricultural products in the globalization of agricultural markets” is funded by the Ministry of Education and Science from the budget, and the topic “Development of a mechanism for accounting policy in market conditions following the strategy and tactics of the entity” is financed by the enterprise which ordered its development.
The staff of the department occupies one of the leading positions in KhNTUA in terms of publications in scientific journals, which are included in the most authoritative international scientometric databases – Scopus and Web of Science. Today, taking into account the pending publications, each teacher of the department has an average of 3 such publications.
Marenych Tetyana is the chairman of the specialized scientific council for the defense of doctoral and candidate dissertations in the specialty 08.00.04 – economics and management of enterprises (by type of economic activity), which was opened at KhNTUA. Its scientific secretary is Serhiy Rudenko, Associate Professor of the Department of Accounting and Auditing, Candidate of Economic Sciences. Professor of the Department, Doctor of Economics Yuri Zaitsev is a member of the specialized scientific council for the defense of doctoral dissertations of Sumy National Agrarian University.
The student scientific circle “Modern Accountant’s Club” works at the department, which is headed by Doctor of Economics, Professor Marenych Tetyana Hryhorivna. Students majoring in “Accounting and Taxation” and “Finance, Banking and Insurance” are actively published in the bulletins of the student scientific society of the Educational and Scientific Institute of Business and Management, participate in scientific and practical conferences of KhNTUA and other institutions of higher education. scientific works submitted to All-Ukrainian competitions. The Department of Accounting and Auditing annually holds the first rounds of the All-Ukrainian Student Olympiads, based on the results of which it selects the most talented students, who then compete with representatives of all Ukraine based on the best universities in the country. During its twenty-year history, the department has a significant collection of prizes for students at the All-Ukrainian Olympiads and competitions of scientific works.
Gubar A. – winner of the All-Ukrainian competition of student research papers (2015)
Obzha T. – winner in the nomination of the All-Ukrainian Student Olympiad (2019)
Teaching accounting and financial disciplines require from the teaching staff of the department not only theoretical knowledge but also practical experience. Most of the teachers have experience as accountants, are engaged in consulting companies. Doctor of Economics Yuriy Zaitsev, who has significant practical experience in management, is an experienced statesman, and currently heads the Central Department of the Main Department of the State Tax Service of Ukraine in the Kharkiv region. Yuriy Oleksandrovych’s experience and professional qualities, which he shares with applicants for higher education and scientific degrees, significantly improve the level of their professional training and allow them to acquire relevant competencies in today’s conditions.
Meeting of management and leading specialists of the State Tax Service in Kharkiv region with teachers and students (2017)
An important and interesting area of work of the Department of Accounting and Auditing is the development of non-standard approaches in educational activities, students’ interest in obtaining and consolidating the acquired knowledge. As a result of such activities at the department in 2009, it was proposed to hold competitions for knowledge of key accounting disciplines in the form of a popular intellectual game “Brain Ring”. This event allows involving students from other higher education institutions in the educational process, which encourages young people through the competition to an in-depth study of academic disciplines, as well as develops cooperation between teachers of different educational institutions in preparation for the game. The department also organizes this competition for students of technical schools and colleges of economic specialties, which allows increasing the efficiency of career guidance work of KhNTUA. We have experience in organizing and conducting intellectual competitions of other institutions of higher education in the Kharkiv region, and our university in 2018 won a well-deserved award – Diploma and gold medal at the X International Exhibition “Innovation in Modern Education” (Kyiv) in the category “Innovative educational environment: new challenges and modern solutions”.
> Diploma of the winner and gold medal at the X International Exhibition “Innovation in Modern Education” (2018)
Participants in the intellectual game “Brain Ring” (2009)
Participants of the intellectual game “Brain Ring” (2011)
Along with the current staff of the department, it is necessary to mention the teachers who have made a significant contribution to its formation and development, are high-class professionals, and currently work in other departments of KhNTUA and higher education institutions. Among them: Doctor of Economics, Professor Onegina Victoria is currently the head of the Department of Economics and Marketing of KhNTUA; Doctor of Economics, Professor Oleksiy Krasnorutsky heads the Department of Production Organization, Business, and Management of KhNTUA; Doctor of Economics, Associate Professor Svitlana Plotnytska – Professor of Management and Public Administration, Kharkiv National University of Municipal Economy. O. Beketova; Doctor of Economics, Associate Professor Anatoliy Lytvynov works as a professor at the Department of Agrologistics and Supply Chain Management of KhNTUA; Doctor of Economics, Professor Svitlana Labunska – Professor of Accounting and Business Consulting, S. Kuznets Kharkiv National University of Economics; Candidate of Economic Sciences, Associate Professor Lyudmyla Belyaeva – Associate Professor of Accounting and Taxation, Kharkiv Educational and Scientific Institute of the University of Banking; Candidate of Economic Sciences Olga Girzheva works as an associate professor of the Department of Entrepreneurship, Trade and Exchange Activity of KhNTUA; Candidate of Economic Sciences Danylenko Valeriy – Associate Professor of the Department of Agrologistics and Supply Chain Management, KhNTUA, currently teaches at the University of the People’s Republic of China.
The composition of the department (2009)
Also a significant contribution to the development of the department was made by Bondarenko Nina, Vasyutyn Natalia, Vashchenko Nadiya, Veretelnyk Nina, Voychuk Hryhoriy, Vorfolomeeva Lyudmyla, Znaidyuk Sofia, Kidanova Nina, Myroshnychenko Karina, Novikov Ivan, Prokhvatilov Yuriy, Yakovleva.
Among the achievements of teachers of the department I would like to note the initiative of Onegina Victoria Mikhailovna on the cooperation of KhNTUA with the US Department of Agriculture, which started in 1999 and was embodied in attracting teachers of economic departments to internships at leading US universities (University of Ohio, Ohio). and other). The program is designed for six months, funded by the US government, and provides an opportunity to master professional English at a high level, to develop author’s curricula based on the experience of agricultural development in the US, to establish links between institutions and research and teaching staff of universities. The participants of this internship from the Department of Accounting and Auditing were: Onegina Victoria, Lutsenko Olena, Krasnorutsky Oleksiy, Danylenko Valeriy.
At present, the Department of Accounting and Auditing employs 3 doctors of economics, professors – Marenych Tetyana, Zaitsev Yuriy and Ryzhikova Natalia; 7 candidates of economic sciences, associate professors – Birchenko Natalia, Krutko Margarita, Lutsenko, Maliy Olena, Nakisko Alexander, Polyvana Lyudmila and Rudenko Sergey.
The composition of the department (2019)
The current department of accounting and auditing is filled with active work to increase the number of students through the implementation of original measures for career guidance; advanced training of teaching staff through foreign internships in the European Union and in-depth study of English; participation of teachers of the department in the development of new research topics submitted for grants; participation in activities for students aimed at the development of the civil society of the state.
Graduation specialties
071 – Accounting and taxation
072 – Finance, banking and insurance
Defense of master’s theses (2018)
List of courses
“Accounting (general theory)”; “Accounting”; “Financial Accounting”; “Managerial Accounting”; “The tax system”; “Finance, money and credit”; “Finances”; “Money and credit”; “Finance of the enterprise”; “Statistics”; “Financial statistics”; “Insurance”; “Banking”; “Accounting in banks”; “Accounting in budgetary institutions”; “Budget system”; “Audit”; “Organization and methods of audit”; “Accounting in the sectors of the national economy and in small businesses”; “Resource and cost management”; “Economics and Finance of Enterprises”; “Accounting in foreign countries”; “Accounting for foreign economic activity”; “Organization of accounting”; “Forensic accounting examination”; “Reporting of enterprises”; “Accounting and reporting in taxation”; “Information systems and technologies in accounting and auditing”; “Automation of accounting”; “Integrated accounting automation systems”; “Financial analysis”; “Financial management”; “Accounting in enterprise management”; “Strategic accounting”; “Methodology and organization of research in accounting and auditing”; “Accounting according to international standards”; “Audit of corporate taxation”; “Tax control”; “Financial audit”; “Insurance services”; “Taxation of business entities”; “Investment”; “Finance in public administration”; “Accounting and control in the public administration sector.”
Research activities
Research topic “Formation of directions and mechanisms to increase the efficiency of agro-industrial production in the context of globalization”, state registration number 0116U007411, 2017-2021.
Accordingly, the scientific activity of the department is conducted in the following areas:
–Modern realities and trends in the development of the accounting and analytical system of Ukraine in the context of economic globalization;
– Innovation and investment activities of enterprises and associations of agro-industrial production;
– Financial and credit support of agro-industrial enterprises in the context of economic globalization;
– Management of innovation and investment development of agro-industrial enterprises in the context of globalization;
– Features of agro-industrial integration in the context of economic globalization;
– Conceptual bases of state support of the agricultural sector of Ukraine and ways of its improvement in the conditions of globalization;
– Mechanisms of development of production potential of subjects of agro-industrial production in the conditions of globalization;
– Theoretical and methodical bases of risk management in the enterprises of agro-food sphere.
Doctor of Economics, Professor Marenych Tetyana is the head of the scientific school “Mechanisms of economic regulation of agricultural producers in terms of forming an innovative model of agriculture.” During the existence of the scientific school 5 candidate and 4 doctoral dissertations were defended.
Research topics with funding are performed at the department. Research topic “Systems for managing the competitiveness of agricultural products in the globalization of agricultural markets” (2019) is funded by the Ministry of Education and Science from the budget, and the topic “Development of a mechanism for accounting policy in market conditions in accordance with the strategy and tactics of the business entity “(2018) funded by the company that commissioned its development.