RESULTS OF THE FULFILLMENT OF THE NAAS RESEARCH PROGRAMME TASKS IN 2024
36.00.00.61.P. Scientific support of information and audit services for entrepreneurship and rural self-government in the conditions of post-war transformation of the agrarian system of Ukraine.
Scientific and Methodological Department, Head - Doctor of Economics, Professor, Academician of NAAS Zhuk V.M.
Stage 2024 Scientific support of information and audit services for agrarian entrepreneurship.
In 2024, the Institute of Accounting and Finance had a significant impact on: the development of the agrarian economy, namely
- methodological support and professional training of auditors was provided for the needs of the Public Oversight Body for Auditing in Ukraine (OSNAD) (4 Programmes were developed; 8 educational events were held: 70 auditors were covered). The economic effect is UAH 10 million;
- to meet the needs of farmers, medium-sized agricultural enterprises and advisory services: 4 methodological recommendations were developed; 8 reference books; 2 manuals; 150 consultations were provided; 28 accountants were certified (SAR, CAP/CIPA). The economic effect is UAH 30 million;
The Institute has made a significant impact on the development of advanced science and education in Ukraine by publishing the journal ‘Accounting and Finance’, which is among the TOP 25 most cited in Ukraine; conducted internships for 120 teachers and researchers. The economic effect of this impact is UAH 15 million.
According to the results of the research:
- methods and practical recommendations for providing information and audit services to agrarian entrepreneurship under martial law (termination, relocation, bankruptcy, etc.) have been developed;
- key models of recognition and accounting of property (non-current assets, capital investments and inventories) depending on the consequences of military operations, which demonstrate how various management decisions made by the management of the enterprise under martial law affect the status of assets, are proposed;
- developed methodological recommendations on the use of accounting estimates and assumptions in the work of the auditor under martial law;
- methodological approaches to the construction of management accounting and costing of agricultural enterprises were improved;
- 4 Programmes of educational activities for continuous professional training of auditors were developed and tested;
- 4 educational and 4 short-term events on continuous professional training of auditors were held;
- the hypothesis of the need to revise and supplement the national policy of assessing losses and compensation for the consequences of the war, in particular, in terms of focusing on the expert approach to assessment and the judicial and arbitration practice of compensation, and the introduction of an accounting approach to assessing losses, was proved.
Based on the results of the research, 22 international scientific and practical conferences, round tables and symposia (including 3 in the EU) and 2 all-Ukrainian scientific and practical conferences were held. 1 monograph in English (Estonia, EU), 2 textbooks and 8 reference books were published; 17 articles were published in scientific journals (including 3 in journals indexed by the Scopus/WoS scientometric databases).
In 2024, the innovative Cluster for Information Support of Agrarian Policy and Management in the Context of European Integration continued to operate actively. The work of the Cluster is based on the organic interaction of the Institute of Accounting and Finance of NAAS, the Federation of Auditors, Accountants and Financiers of the Ukrainian Agricultural Sector, knowledge transfer through the international scientific and production journal Accounting and Finance and the portal Accounting and Finance of the Agricultural Sector, involvement of industry associations and representation in public councils at the Ministries and agencies of Ukraine. The potential economic effect of the cluster's work in the post-war period is estimated at 50 million euros.
