ACCOUNTANTS CERTIFICATION AS LONG WAY FROM BOOKKEEPERS TO CERTIFIED ACCOUNTANTS: EXPERIENCE FOR UKRAINE
| Autor: | Oleksandr Dluhopolskyi, Antonina Farion-Melnyk, Mykhailyna Farion, O. Ronska, Lesia Marushchak |
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| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Financial and credit activity problems of theory and practice. 2:93-106 |
| ISSN: | 2310-8770 2306-4994 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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