Accounting in Ukraine Before and After the Revolution of Dignity: Examples of Quantitative Analysis

Autor: Serhiy Ivakhnenkov, Svitlana Hlushchenko
Jazyk: German<br />English<br />Russian<br />Ukrainian
Rok vydání: 2019
Předmět:
Zdroj: Облік і фінанси, Iss 4(86), Pp 19-28 (2019)
Druh dokumentu: article
ISSN: 2307-9878
2518-1181
DOI: 10.33146/2307-9878-2019-4(86)-19-28
Popis: The purpose of the article is to present one of the first Ukrainian academic quantitative empirical studies, which combines the evaluation of Ukrainian businesses by involved persons with the analysis of absolute indicators. The research is based on a continuous project of surveying Ukrainian enterprises by the students of Department of Finance of the National University of Kyiv-Mohyla Academy. The questionnaire and some descriptive statistics were stated as of September 2019. Data on the organization and automation of accounting were given for two periods: 2010-2013 and 2014-2019. Changes in financial reporting, accounting organization and automation that have occurred in recent years were analysed. The availability of quantitative data has made it possible to estimate the real dynamics of accounting and financial processes in terms of: transition to reporting in accordance with IFRS; staffing; regulatory legal support; accounting automation, etc. In particular, the hypothesis about a significant increase of the share of the IFRS reporting entities has been confirmed. It was demonstrated, that the mass introduction (or renaming) of departments of management accounting at Ukrainian enterprises according to the American model has not happened. The number of enterprises which include the Chart of Accounts into the Order on Accounting Policies increased significantly. Accounting automation in Ukrainian enterprises has reached almost a hundred percent coverage and the use of unlicensed software has significantly decreased. In general, quantitative studies are of considerable practical importance, because they provide summarised information on different areas of grouping and allow structuring the trends of accounting and financial performance of enterprises, even without using complex methods of mathematical statistics.
Databáze: Directory of Open Access Journals
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