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ACCOUNTANTS CERTIFICATION AS LONG WAY FROM BOOKKEEPERS TO CERTIFIED ACCOUNTANTS: EXPERIENCE FOR UKRAINE

Authors: Dluhopolskyi, O.; Farion-Melnyk, A.; Farion, M.; Ronska, O.; Marushchak, L.;

ACCOUNTANTS CERTIFICATION AS LONG WAY FROM BOOKKEEPERS TO CERTIFIED ACCOUNTANTS: EXPERIENCE FOR UKRAINE

Abstract

In the article there were considered the problematic aspects of accountants’ certification in Ukraine, as well as the relevance of professional certification as a universal tool for recognition of qualifications in accounting in professional circles and in the labor market. The most popular institutions and organizations which are specializing in the training of accounting professionals in the field of accounting ACCA, CIPA, IFA, CPA, CIMA, ITFA, CAP, CFA are cited. The problematic approaches to organization of education in the country are analyzed in comparison with the international experience, where higher education is not required for the professional activity of accountant, but the emphasis are made on proceeding of professional development. The reasons for the lack of readiness of enterprises and companies to finance training programs for improving the skills of accountants and obtaining certificates are justified. A detailed analysis of the functional differences in work between traditional and certified accountants has been carried out. It has proved that the key indicator that can confirm the qualification and professional training of an employee in all aspects of accounting according to International standards is a relevant certificate, which is not only recognized by international accounting experts, but also the fundamental basis for creating a confidence base for foreign investors and business-partners.

Keywords

кваліфіковані фахівці, HF5001-6182, certified accountants, финансовый учет, international practice and audit, financial accounting, accounting, qualified professionals, 657, міжнародна практика та аудит, accounting organizations, система звітності, сертифицированные бухгалтеры, організації з бухгалтерського обліку, financial information, результаты деятельности бухгалтеров, Business, HB71-74, reporting system, бухгалтерський облік, организации по, accountants performance, бухгалтерский учет, сертифіковані бухгалтери, финансовая информация, международная практика и аудит, Economics as a science, система отчетности, результати діяльності бухгалтерів, фінансовий облік, квалифицированные специалисты, фінансова інформація

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold