Department of Accounting, Analysis and Audit

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.