Кафедра обліку і аудиту
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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, 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.