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Department of Accounting, Analysis and Audit

Lokhanova
Nataliia
Head of the Department Doctor of Economics, Professor

The Department of Accounting, Analysis and Audit is one of the first departments that was created at the Odesa National University of Economics. Since its foundation, it has been continuously developing all forms of academic education and maintaining a high level of scientific research in the field of accounting, taxation, control and auditing.

The department trains highly qualified specialists in accounting, auditing, analysis, evaluation, information, accounting and analytical systems, taxation, etc.

 

Department specialties and scientific levels

The Department of Accounting, Analysis and Audit within the specialty 071 «Accounting and Taxation» provides admission and training in the following educational programs:

– Junior Bachelor (educational program Accounting and Taxation) – 2 years

– Bachelor’s degree (educational program Accounting, Audit and Tax Consulting) – 4 years

– Master’s degree (educational program Accounting, Audit and Taxation of Entrepreneurial Activity; educational program International Accounting, Analysis and Auditing) – 1 year and 4 months

– Philosophy doctor (educational and scientific program Accounting and Taxation) – 4 years

 

Prospects for professional development

The professional competencies of the department’s graduates are duly assessed by large Ukrainian companies in various industries, social and fiscal services, public authorities and audit companies. Our graduates work in international audit companies, large domestic and foreign enterprises.

Lokhanova Nataliia
Doctor of economic sciences, Professor, Head of the Department of Accounting, Analysis and Audit

Artyukh Oksana
Doctor of economic sciences, Professor

Kuzina Ruslana
Doctor of economic sciences, Professor

Boiko Olga
Candidate of economical science (Ph, D), Docent, Associate professor

Volchek Ruslan
PhD in Economics, Associate Professor

Moskaliuk Hanna
PhD in Economics, Associate Professor

Murenko Tetyana
PhD in Economics, Associate Professor

Starenka Olha
PhD in Economics, Associate Professor

Cherkashyna Tetyana
Candidate of Sciences (Economics), Аssociate Рrofessor

Syrotenko Nataliia
PhD in economics, Associate Professor

Sherer Ihor
PhD in Economics, Associate Professor

Yatsunska Olesia
PhD in Economics, Senior Lecturer

Podvalna Nataliia
PhD in Economics, Associate Professor

Haidaienko Olha
Candidate of economic sciences (PhD), Associate Professor

Chernyshova Liudmila
Candidate of Economic Sciences, Associate professor

Semenova Kateryna
PhD in Economics, Associate Professor

Valentina Kubik
Senior Lecturer

Samostrol Svitlana
Senior Lecturer

Askerova Irina
Lecturer

During April 2023, as part of an international internship at the Stefan Batory Academy of Applied Sciences (Skerniewice, Republic of Poland), Doctor of Economics, Professor Oksana Artyukh and Doctor of Economics, Associate Professor Tetyana Murenko held a series of lectures on the following topics :

– Transfer pricing and the mechanism of its regulation in Ukraine

– Information and information systems for managing the efficiency of companies

We express our sincere thanks to the organizers and participants for fruitful cooperation, we hope for further cooperation.

On April 20, 2023, the Department of Accounting, Analysis and Audit, held the 9th International Student Scientific and Practical Internet Conference “Directions for the Development of Accounting, Control and Economic Analysis in the Context of Globalization”, dedicated of L. M. Kramarovskyi, Doctor of Economics, Professor.

The conference was attended by students of the Stefan Batory Academy of Applied Sciences, Poland; Academy of Economic Studies of Moldova;

100 students of primary, first and second levels of higher education of the Odesa National Economic University, the State University of Trade and Economics (Kyiv), Sumy State University, Ivan Franko National University of Lviv and other Universities of Ukraine.

Young scientists presented the results of their research on the prospects for the development of accounting, reporting, control and audit, the analytical apparatus for making managerial decisions, and modern information technologies in the management system.

We thank the participants for their participation and interesting reports!

On April 13, 2023, the associate professor of the department of accounting, analysis and audit Olga Boiko took part in the dean’s hour as a guest lecturer at Stefan Batory Academy of Applied Sciences. A lecture on “Decision making” was held. Students were introduced to the concept of the contribution margin as a basis for making management decisions, the technique of allocation limited production resources to maximize the company’s profit, and the conditions for accepting or rejecting a special order. The lecture ended with a discussion panel where students asked the lecturer questions. 

We express our sincere gratitude to the Dean of the Socio-Economic College Dr. Piotr Miller and students and hope for further cooperation.

On March 9-10, 2023, students of the third level of higher education in the specialty 071 “Accounting and Taxation” took an active part in the International Scientific Conference ISSC2023 “Accounting Challenges as seen by Young Scientists” in Chisinau (Republic of Moldova). As part of the international cooperation of ONEU, teachers of the Department of Accounting, Analysis and Audit (Prof. Ruslana Kuzina, Associate Professor Hanna Moskaliuk, and Associate Professor Nataliia Syrotenko) worked as part of the organizing committee of this conference.

We thank our Moldavian colleagues for fruitful cooperation, and wish the postgraduate students of the department successful implementation of their scientific achievements!


On November 19 and 23, 2022, as part of the Internship Program at the Stefan Batory State University (Skierniewice, Republic of Poland), Anton Starchenko, Ph.D. in Law, Associate Professor of the Department of Economics, Law and Business Management (ONEU), and Nataliia Syrotenko, Ph.D., Associate Professor of the Department of Accounting, Analysis and Audit (ONEU), held lectures in Microsoft Teams.

With applicants for higher education in Poland, the “Legal Regulation of Licensing Business Activities in Ukraine” and “Peculiarities of the Organization of Accounting in Ukraine” were considered in detail. The lectures were also attended by Petr Miller, Dean of the Socio-Economic College; Hanna Lewandowska, Coordinator for Academic Cooperation with Erasmus + Partner Countries, Doctor of Economics, Professor; colleagues from the Moldovan Academy of Economics – Maya Bayan, Deputy Dean of the Faculty of Accounting, Doctor of Economics, Associate Professor; Liudmyla Hrabarovska, Doctor of Economics, Associate Professor of the Department of Accounting, Audit and Economic Analysis; and Liliana Lazari, Doctor of Economics, Associate Professor of the Department of Accounting, Audit and Economic Analysis.


On October 24, 2022, Doctor of Economics, Senior Lecturer at the Department of Accounting, Analysis and Audit of the Odesa National Economic University Olesia Yatsunska took part in the discussion of the possibilities of the special scholarship program MSCA4Ukraine.

The aim of the program is to support displaced researchers from Ukraine, which will allow these individuals to continue their work in academic and non-academic organizations in the countries of the European Union associated with Horizon Europe.

Detailed information about the program is published on the MSCA4Ukraine website at the link: www.sareurope.eu/msca4ukraine


On June 15, 2022, for students studying in Ukraine, a lecture was held by Nobel laureate, American economist, professor at the University of Chicago James Heckman on the topic: “Development of the Theory and Methods of Analysis of Selective Samples.” The lecture was attended by students and graduate students of the Odesa National Economic University, studying in the specialty 071 “Accounting and Taxation”. During the lecture, students and graduate students of the Odesa National Economic University received answers from James Heckman to questions on the correct sampling during the audit of financial statements. In particular, the following questions were considered:

  1. Features of the use of cluster analysis during the formation of the audit sample.
  2. Detection of deviations in the process of applying audit procedures.
  3. Extrapolation of the results of audit testing to the general population of the audit sample. Formation of an auditor’s report in relation to the entire general population.

The faculty of the Department of Accounting and Audit of Odesa National Economic University and the students and graduate students of the department are sincerely grateful to James Heckman for the useful advice he provided to improve the quality of education in the audit profession! 


On May 20, 2022, at ONEU, with the support of ACU, FPAAU and PO PO of Auditors, Accountants and OKD Teachers, the International Scientific and Practical Conference “Prospects for the Development of Accounting, Analysis and Audit in the Context of European Integration” was held, which brought together participants from different parts of the world – auditors-practitioners, scientists, other specialists! Interesting reports and heated discussion proved that the professional audit and accounting community continues to work actively, develop accounting and audit in Ukraine, responding to the challenges of today! Thanks to all the distinguished participants of the Conference for their interest, reports and interesting ideas!

Mariia Honchar, a graduate student of the Department and Audit, attended the Qualitative Research course (Ph.D. level), organized by the University of Vienna as part of Ceseenet.

She also completed a 72-hour English (General English) course from March 13, 2022 to April 8, 2022 (level B2 – B2+) at ATC Language School (Bray, Ireland). Postgraduate student of the Department of Accounting, Analysis and Audit.

Professor Ruslana Kuzina from the Odesa National Economic University (ONEU), Ukraine, visited the University of Economics – Varna to teach as a guest lecturer.

During her visit, Professor Kuzina shared with the foreign students of the Erasmus+ mobility in UE-Varna her knowledge in the field of accounting, professional ethics of accountants, auditing, etc., collected over years of practical experience working with global and Ukrainian companies, the acquired knowledge on the Humphrey program in the USA, an internship at IFAC (New York, USA).

On April 20, 2022, the Department of Accounting and Audit, together with the Department of Economic Analysis, held the 8th International Student Scientific and Practical Internet Conference “Directions for the Development of Accounting, Control and Economic Analysis in the Context of Globalization”, dedicated to the 100th anniversary of the birth of L. M. Kramarovskyi, Doctor of Economics, Professor.

The conference was attended by 110 students of primary, first and second levels of higher education of the Odesa National Economic University, the University of Banking (Lviv), the State University of Trade and Economics (Kyiv) and the Educational and Scientific Institute of Management, Economics and Business of the Interregional Academy of Personnel Management (Kyiv).

Young scientists presented the results of their research on the prospects for the development of accounting, reporting, control and audit, the analytical apparatus for making managerial decisions, and modern information technologies in the management system.

We thank the participants for their participation and interesting reports!

On November 26-27, 2021, the 1st Student Polish-Ukrainian scientific and practical Internet conference Administration and Management in the Functioning of the Modern Economy and Society was attended by Mariia Sherstiuk, a second-year applicant for the Master’s degree in the educational and professional program Accounting, Auditing and Taxation of Entrepreneurial Activity; Lee Dennis and Kostiantyn Poltavtsev, the applicants for the third year of study at the Bachelor’s level of the educational and professional program Accounting and Taxation.

The young scientists presented the results of the study of the international vector of development of national accounting standards to students in Ukraine and Poland.

We thank the Stefan Batory State University, Zhytomyr Polytechnic State University, and Zhytomyr Ivan Franko State University for cooperation!!!

On November 9, 2021, an online meeting was held for students of the Faculty of Management, Accounting and Information Technologies with Tetiana Zhyhunenko, practicing auditor, Senior-Auditor (Malta), ACCA member, Malta institute accounting member.

At this meeting, everyone who wished to learn more about the benefits of the ACCA international qualification, learned why an ACCA certificate is needed at all and where to start your journey, the difficulties of passing exams and how to prepare for them, the prospects for the development of audit in Ukraine.

Tetiana also spoke about her journey from a Ukrainian auditor to successful employment in Malta as an auditor and gave some advice to the audience:

already today to think about passing the ACCA exams; believe in yourself and your abilities; work hard to achieve your goal.

 

From April 5, 2021 to May 14, 2021, Olha Starenka, Ph.D. in Economics, Senior Lecturer of the Department of Accounting and Audit, underwent an internship at the University of Bialystok (Białystok, Poland) on the topic: Teaching and research in a contemporary university: сhallenges, solutions and perspectives”. As a result of the internship, she received a certificate.

 

St. Pushkinska, 25 r.107

(048) 725-13-80

boa@oneu.ukr.education

Department of General Economic Theory and Economic Policy

Zveryakov
Mykhailo
Head of the Department, Doctor of Economic Sciences, Professor, Corresponding Member of the National Academy of Sciences of Ukraine

The Department of General Economic Theory and Economic Policy was established in 1921, at the same time as the university itself. At that time, the university was called the Odesa Institute of National Economy, and the department was called the “Department of Political Economy”. Since then, the department has consistently been one of the leading ones in the university, providing a reliable theoretical basis for economic research.

The scientific interests of the staff of the department cover the problems of modernization of the economy, the study of global transformation processes in the world, prospects and ways of development of the Ukrainian economy. The scientific hypotheses proposed by the authors take into account the current features and trends in the development of the world economy associated with the large-scale use of digital technologies and the formation of a new model of economic growth.

Specialties and levels of education

The Department of General Economic Theory and Economic Policy provides training in the following specialties:

051 “Economics” (bachelors in the educational program “Managerial Economics and Competition Policy”, masters in the educational program “Economics”, PhD in the educational program “Economics”).

281 “Public Management and Administration” (bachelors in the educational program “Public Management and Administration”).

Professional development prospects for our graduates

Graduates of the department have in-depth knowledge of the patterns in accordance with which the economy develops, have experience in using analysis tools that are used in modern social and economic theories. They possess scientific economic thinking, the skills of using a systematic approach to making managerial decisions. Therefore, they are able to work effectively in various sectors of the economy: in managerial positions at various levels in corporations, firms, banks, stock exchanges, in self-government bodies, government agencies, as well as in higher education institutions of all levels of accreditation.

Zveryakov
Mykhailo
Head of the Department, Doctor of Economic Sciences, Professor, Corresponding Member of the National Academy of Sciences of Ukraine

Zhdanova Liudmyla
Doctor of Economic Sciences, Associate Professor

Vydobora Volodymyr
Candidate of Economic Sciences, Associate Professor

Makukha Serhii
Candidate of Economic Sciences, Associate Professor


Nesenenko Pavlo
Candidate of Economic Sciences, Associate Professor


Danylina Svitlana
Candidate of Economic Sciences, Associate Professor


Lunova Olha
Candidate of Historical Sciences, Associate Professor


Rosetska Yuliia
Candidate of Economic Sciences, Associate Professor


Sharah Olena
Candidate of Economic Sciences, Associate Professor


Sukhova Tetiana
Senior Lecturer


Shatnenko Kateryna
Candidate of Economic Sciences, Associate Professor


Viazmikina Iryna
Lecturer


Patlatoy Oleksandr
Candidate of Economic Sciences, Associate Professor

Specialty 051 “Economics”

Bachelor’s degree educational program “Managerial Economics and Competition Policy”

Modern rapid and large-scale changes in the economic and social environment create corresponding challenges for the labour market, which requires skilled professionals who possess modern economic thinking, understand how the economy works, how economic processes are organized at the micro and macro levels, are able to perform analytical and predictive functions. There is a need for specialists who have acquired theoretical knowledge and practical skills necessary for solving current tasks related to managing economic processes and can propose and justify recommendations for economic policy.

The Bachelor’s program “Managerial Economics and Competition Policy” is aimed at preparing professionals for work in the business environment. The acquired knowledge provides students with opportunities for a wide range of future professions, which is particularly important in the context of rapid technological progress and changing market needs. Graduates can work in various positions in government and business.

List of disciplines – http://oneu.edu.ua/svitova-ekonomika-ta-modeli-funktsionuvannya-gospodarskih-sistem/ 

Master’s degree educational program in Economics

The educational program “Economics” is a master’s degree program that provides students with knowledge and skills for working in the global economic environment. The program allows students to expand their knowledge of economic theories, analyze global trends, understand the interaction between markets and different economic systems, and learn how to apply various models of international economic relations. Graduates of this program can hold various positions, including positions in international companies, government agencies, international organizations, research centers, and other fields.

Educational and scientific program for PhD in Economics

The rapid development of modern economic processes requires professionals who are capable of understanding these processes at a fundamental level, identifying patterns, and solving complex scientific and professional tasks. This program is aimed at preparing such specialists. It provides the opportunity to gain deep fundamental knowledge in the field of economic processes, to master the methods of scientific research, develop critical thinking skills, and cultivate the ability to engage in independent economic, scientific research and innovation activities.

List of disciplines – http://oneu.edu.ua/spetsialnist-051-ekonomika/ 

Specialty 281 “Public Management and Administration”

Bachelor’s degree educational program “Public Management and Administration”

The program is aimed at solving applied tasks in the field of public management and administration, including in the field of local self-government; preparing a fundamentally new type of managers who correspond to modern principles of public management in Ukraine. The program provides familiarity with the practice of work in state authorities, local self-government bodies, other bodies, institutions, which fall under the action of the laws of Ukraine “On Civil Service” and “On Service in Local Self-Government Bodies”

List of disciplines – http://oneu.edu.ua/publichne-upravlinnya-ta-administruvannya-bakalavr/#1592773071834-243e8b32-961b

Congratulations to Associate Professor of the Department of General Economic Theory and Economic Policy, Pavlo Nesenenko, who received with honors a master’s degree in public administration and administration at the Odesa National University of Technology on February 15, 2023.

The Rector of Odesa National Economic University recognized the team of the Department of General Economic Theory and Economic Policy for successful international activities during the 2021-2022 academic year and awarded them with a commendation for taking third place.

Based on the results of scientific research in the 2021-2022 academic year, the Department’s team was awarded a commendation by the Rector of Odesa National Economic University.

ACADEMIC MOBILITY OF THE DEPARTMENT’S LECTURERS

The lecturers of the department actively develop international academic mobility and cooperation between universities. From May 16 to May 20, Associate Professor of the Department of General Economic Theory and Economic Policy, Svitlana Danylina, participated in the ERASMUS+ PROGRAMME STAFF MOBILITY FOR TEACHING events held at the University of Applied Sciences in Nysa, Poland, in order to exchange experience, improve the level of teaching, and conduct scientific research.

As part of the program, Svitlana Danylina delivered lectures in English to students and took part in the 12th International Staff Training Week on the topic of “Crisis Management – Personal, Institutional and Global Aspects”. More than forty representatives of academic and administrative staff took part in this event, including 24 universities from 16 countries around the world. A series of training and discussion sessions were held, which were accompanied by interesting discussions and gave participants the opportunity to exchange experiences and views on crisis management.

The experience gained during the visit to the University of Applied Sciences in Nysa will contribute to the development and expansion of Odesa National Economic University’s partnerships with foreign higher education institutions, exchange of experience between academic and administrative staff, improvement of the level of teaching and scientific research.

During his internship at the Stefan Batory State University in Skierniewice, Poland, on November 4, 2021, Ph.D., Associate Professor of the Department of General Economic Theory and Economic Policy Pavlo Nesenenko delivered a lecture in Polish on the topic “Analysis of the Genesis of the Main Stages of Economic Thought”. During the lecture, key issues related to the formation and development of economic and managerial thinking from ancient times to the present day were thoroughly discussed.

The educational programs of the Department of General Economic Theory and Economic Policy provide the opportunity to create an individual educational trajectory for students, which account for 25% of the total study time. The formation of an individual educational trajectory includes the development and implementation of an individual study plan, providing conditions for students’ free choice of elective courses, and ensuring individual academic mobility of students. Students also have the opportunity to use distance learning technologies.

Special emphasis is placed on practical training of students, which corresponds to modern trends in the development of the professional sphere of economists and civil servants, and fosters the development of needed competencies in higher education students.

Teaching, instruction and scientific research within the department’s educational programs are associated with the internationalization of educational activities, which include the following main directions:

  1. international student and academic mobility, realized through various forms;
  2. collaboration with foreign educational institutions through the organization of international internships and conferences.
  3. Participation in international projects, programs (including “Erasmus+”), scientific conferences, seminars, trainings and webinars. Students have free access to Scopus and Web of Science databases.

The department’s teachers and students regularly undergo internships and exchange experience to improve the level of teaching and research. For instance, in 2022, P. Nesenenko completed an internship at the Stefan Batory State University (Skierniewice, Poland), while S. Danylina participated in the Erasmus+ Teaching Mobility: for Academic Staff program at the University of Applied Sciences in Nysa, Poland.


Svitlana Danylina (2000-2005) was the group’s student council representative and a member of the student trade union, actively participating in the student self-government at Odesa National Economic University. Since 2005, she has been working as a lecturer at the Department of General Economic Theory at Odesa National Economic University. Her research interests include capital accumulation, concentration and centralization of production and capital, financial capital, and financial globalization. In 2012, she defended her PhD thesis on “Forms of Capital Accumulation in a Transitional Economy,” and since 2013, she has been an associate professor at the department and the scientific secretary of the specialized academic council for defending dissertations. 

 

Adyrov Dmytro (2000-2005) worked as a Senior State Tax Inspector in the Control and Audit Department of the Personal Income Tax unit of the State Tax Inspection in the Prymorsky district of Odesa. Since 2011, he has been working as a Chief Specialist in the Department of State Budget Execution, Industry and Agricultural Policy at the Territorial Office of the Accounting Chamber for the Odesa, Mykolaiv, and Kherson regions of the Verkhovna Rada of Ukraine.

St. Preobrazhenska 8, room 214
zet@oneu.ukr.education