Кафедра обліку і аудиту
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Item type:Наукова стаття, Personalization of Banking Products (Services) using Digitalization Technologies(2023) Holiachuk, NataliіaThe aim of the article was to build and test a potential assessment model using digitalization technologies for the personalization of banking products. The methods of graphic modeling, and expert survey were used in the research. The experience and specifics of using digital tools were analyzed, and the appropriateness of their application in bank practice was determined using the example of a Ukrainian bank. The potential of implementing specific technological solutions for the personalization of banking products (services) in the practice of the analyzed bank is determined. The Markowitz Model was applied for the allocation of the investment budget for the implementation of digital technologies with the purpose of improving the personalization of banking products (services). It was shown how the practical implementation of digital technologies and digitization tools will contribute to the growth of the competitiveness of this bank in the highly competitive market of banking products through the personalization of the client experience. Prospects for further research include the identification and structuring of digital tools that can be applied to specific expected personalized experiences.Item type:Наукова стаття, The impact of digital technologies on accounting transformation(2025) Holiachuk, NataliіaDigital technologies are significantly transforming accounting, changing the methods of collecting, processing, and analysing financial information on a global scale. The aim of the study is to assess the impact of digital technologies on accounting transformation in seven countries with different levels of digitalization. The research employed the following methods: quantitative approach, analysis of panel data for 2020-2024, and econometric modelling. The assessment was carried out using a fixed-effects model that takes into account institutional and technological factors of transformation. The results showed that the United Kingdom (UK) and Germany have the highest accounting transformation indicators: within 43.5-47.2 points and from 41.0 to 44.8 points, respectively. This is explained by a high level of digitalization (DigitalTechIndex over 80) and the full application of International Financial Reporting Standards (IFRS). At the same time, Ukraine, despite limited digital resources (Digital Technology Index within 36.2-49.7), demonstrates positive dynamics of transformation — from 28.0 to 33.2 points. This is determined by the implementation of IFRS and existing regulatory support. It was found that digital transformation significantly improves accounting practices in combination with the adoption of IFRS and the development of human capital. The results emphasize the need for strategic implementation of digital technologies in accounting, which has implications for politicians and financial institutions. The study can be useful for shaping digital development policies and modernizing financial reporting. Further studies should focus on industry analysis and studying the impact of artificial intelligence (AI) in accounting decisions.Item type:Наукова стаття, Employment in the agricultural sector in the coordinates of the digital economy: new parameters and strategic vectors of social policy(2022) Holiachuk, NataliіaThe intensive development and spread of digital technologies in recent years have significantly changed the face of key sectors of the economy and the social sphere. In current conditions, agriculture is on the verge of overcoming global challenges associated with transformational processes in the economy and society as a whole. Rural territories are the most important resource of the country, they have a powerful natural, demographic, economic, historical, and cultural potential, which can ensure sustainable diversified development of the region, full employment, high level and quality of life of the rural population. Employment in rural areas is affected by several complex and ambiguous factors - the total number of able-bodied population, the development of the agricultural sector, the provision of enterprises with material and technical resources, and the entrepreneurial activity of rural residents, the development of social infrastructure and several other factors.Item type:Наукова стаття, TRENDING TOPICS OF ACCOUNTING RESEARCH: EXPERIENCE OF UKRAINE(2022-06) Zhurakovska, Iryna; Nuzhna, Oksana; Tluchkevych, NataliiaThe purpose of the research is to identify trend topics of scientific research of accounting in Ukraine and to develop a methodology for assessing the relevance of research. To assess the relevance of research topics, we undertook the study in three phases:1) comparison of research topics in Ukraine and Germany using analytical methods; 2) study of the conformity of research topics in Ukraine to the directions of the strategic development of Ukraine; 3) doing a survey among scientists on their experience in choosing research topics. In general, the findings of the study suggest that dissertation topics in Ukraine do not correspond to either the directions of European scientific research on accounting or the State Development Strategy of Ukraine.In this situation, the scientists themselves have to make a choice. First, they should undertake really useful developments for practice in Ukraine that may be of little interest to foreign scholars and practitioners, but that influence the citation of research results. Or second, they should deal with issues that may help address global needs, but in Ukraine, they may not be needed for some time, although relevant. Our conclusion is that accounting is a “service” for obtaining information and the development of a meth-odology for applying this tool in practice is the task for scientists. In Ukraine, we receive developments with a delay; therefore, it is important to take into account the current trends in accounting in the world.In Ukraine, the war has been going on for 8 years, but this topic is not presented at all in accounting, which requires reforming the system of scientific research on accounting, which is carried out with state funds.Item type:Наукова стаття, Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise(2022) Holiachuk, NataliіaIn the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.Item type:Наукова стаття, Правові вимоги та практичні аспекти бухгалтерського обліку у фізичних осіб-підприємців: досвід України й країн ЄС(Київ, 2025) Жураковська, Ірина Володимирівна; Сидоренко, Роман ВікторовичФізичні особи-підприємці займають провідне місце в економічному середовищі й України, і країн Європейського Союзу. Вони забезпечують значну частку зайнятості та надходжень до бюджету. Законодавчі норми, які регулюють облік їхньої діяльності, мають свої відмінності порівняно з компаніями, що створює специфічні виклики для підприємців. Об’єктом дослідження є система правового регулювання та практика ведення бухгалтерського обліку у фізичних осіб-підприємців в Україні та країнах Європейського Союзу. Предметом дослідження є правові вимоги, методи, механізми та практичні інструменти ведення бухгалтерського обліку фізичними особами-підприємцями, а також проблеми та перспективи їх удосконалення з урахуванням європейського досвіду. Метою роботи є розробка моделі бухгалтерського обліку для підприємців в Україні відповідно до інформаційних запитів малого бізнесу та органів контролю. Порівняльний аналіз щодо практики країн ЄС дає можливість виділити ключові напрями вдосконалення українського законодавства. Зокрема щодо стандартизації фінансової звітності, цифровізації облікових процесів і запровадження європейських підходів до аудиту та контролю за діяльністю підприємців. У ЄС практика ведення бухгалтерського обліку фізичних осіб-підприємців тісно пов’язана з вимогами простоти, податкової прозорості, захисту прав споживачів і забезпечення рівних конкурентних умов на ринку. Результати дослідження показали, що доцільно оновити спрощений облік для підприємців в Україні шляхом розробки єдиних форм книг для всіх підприємців, тільки змінювати обов’язковість ведення окремих книг (наприклад, на спрощеній системі недоцільно вести книгу амортизації основних засобів) і затвердити вичерпний перелік документів, які підтверджують записи в книгах і які повинен мати підприємець. Практичне значення статті полягає в тому, що запропоновані підходи до вдосконалення обліку можуть бути використані й підприємцями, й органами державної влади при розробці нормативно-правових актів. Дослідження підкреслює необхідність забезпечення балансу між державним контролем і свободою підприємницької діяльності, що є ключовим чинником сталого розвитку малого бізнесу.Item type:Наукова стаття, Moral Principles in Finance: Challenges and Risks in the Context of Contemporary Commerce(Uruguay, 2025-08-10) Nuzhna, OksanaIntroduction: The study is based on an empirical study of the importance of ethics in accounting as an important element of ensuring the transparency of financial reporting and trust in economic systems. In the modern business environment, accounting professionals face a number of challenges and threats, including: conflict of interest, managerial pressure, the use of aggressive tax schemes, distortion of financial reporting, manipulation of financial data, challenges of digital transformation. Methods: This empirically based study summarizes scientific, theoretical, and practical approaches to defining the role of accounting ethics in the business environment. Results: The main standards of ethical responsibility according to the Code of Ethics for Professional Accountants (IESBA) and the key factors of ethical violations that cause global financial scandals are identified. The ethical principles of global accounting practice and the features of the application of international standards in the USA, Germany, Australia, Canada and Japan are considered. A comparative analysis of tax evasion in 2024 showed that economically developed regions have higher rates than underdeveloped ones. The importance of corporate culture and the transfer of innovations in the formation of accounting ethics is emphasized. Unethical practices undermine the image of companies and deter investment. Conclusions: Key areas for developing universal ethical standards for accountants in a global context have been identified. Adherence to ethics, use of control, audit, and innovation in a competitive environment are factors of successful business, strengthening trust, transparency, and integrity of financial information.