{"id":3310,"date":"2017-12-12T12:24:45","date_gmt":"2017-12-12T09:24:45","guid":{"rendered":"http:\/\/oneu.edu.ua\/pages\/kafedri\/%d0%ba%d0%b0%d1%84%d0%b5%d0%b4%d1%80%d0%b0-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d1%8c%d0%ba%d0%be%d0%b3%d0%be-%d0%be%d0%b1%d0%bb%d1%96%d0%ba%d1%83-%d1%82%d0%b0-%d0%b0%d1%83\/"},"modified":"2024-08-30T11:30:23","modified_gmt":"2024-08-30T08:30:23","slug":"pro-kafedru","status":"publish","type":"page","link":"http:\/\/oneu.edu.ua\/en\/pages\/kafedri\/pro-kafedru\/","title":{"rendered":"Department of Accounting, Analysis and Audit"},"content":{"rendered":"

[vc_section][vc_row][vc_column width=”2\/3″][vc_tta_tabs][vc_tta_section title=”About department” tab_id=”1681469591898-b20b66eb-1d7b”][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n

\"\"

Lokhanova<\/strong>
Nataliia<\/strong>
Head of the Department Doctor of Economics, Professor <\/em><\/p><\/div>\n

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.<\/span><\/p>\n

The department trains highly qualified specialists in accounting, auditing, analysis, evaluation, information, accounting and analytical systems, taxation, etc.<\/span><\/p>\n

 <\/p>\n

Department specialties and scientific levels<\/b><\/p>\n

The Department of Accounting, Analysis and Audit within the specialty 071 \u00abAccounting and Taxation\u00bb provides admission and training in the following educational programs:<\/span><\/p>\n

\u2013 Junior Bachelor (educational program Accounting and Taxation) \u2013 2 years<\/span><\/p>\n

\u2013 Bachelor’s degree (educational program Accounting, Audit and Tax Consulting) \u2013 4 years<\/span><\/p>\n

\u2013 Master’s degree (educational program Accounting, Audit and Taxation of Entrepreneurial Activity; educational program International Accounting, Analysis and Auditing) \u2013 1 year and 4 months<\/span><\/p>\n

\u2013 Philosophy doctor (educational and scientific program Accounting and Taxation) – 4 years<\/span><\/p>\n

 <\/p>\n

Prospects for professional development<\/b><\/p>\n

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.<\/span>[\/vc_column_text][vc_single_image image=”49363″ img_size=”full” alignment=”center”][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section title=”Department staff” tab_id=”1683484153526-4a5cefb3-e0f9″][vc_row_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48631″ img_size=”full”][vc_column_text el_class=”image-caption”]Lokhanova Nataliia
\nDoctor of economic sciences, Professor, Head of the Department of Accounting, Analysis and Audit<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48655″ img_size=”full”][vc_column_text el_class=”image-caption”]Artyukh Oksana
\nDoctor of economic sciences, Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48654″ img_size=”full”][vc_column_text el_class=”image-caption”]Kuzina Ruslana
\nDoctor of economic sciences, Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48653″ img_size=”full”][vc_column_text el_class=”image-caption”]Boiko Olga
\nCandidate of economical science (Ph, D), Docent, Associate professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48651″ img_size=”full”][vc_column_text el_class=”image-caption”]Volchek Ruslan
\nPhD in Economics, Associate Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48650″ img_size=”full”][vc_column_text el_class=”image-caption”]Moskaliuk Hanna
\nPhD in Economics, Associate Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48649″ img_size=”full”][vc_column_text el_class=”image-caption”]Murenko Tetyana
\nPhD in Economics, Associate Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48648″ img_size=”full”][vc_column_text el_class=”image-caption”]Starenka Olha
\nPhD in Economics, Associate Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48645″ img_size=”full”][vc_column_text el_class=”image-caption”]Cherkashyna Tetyana
\nCandidate of Sciences (Economics), \u0410ssociate \u0420rofessor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48647″ img_size=”full”][vc_column_text el_class=”image-caption”]Syrotenko\u00a0Nataliia<\/strong><\/span>
\nPhD in economics, Associate Professor<\/span><\/em>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48643″ img_size=”full”][vc_column_text el_class=”image-caption”]Sherer Ihor
\nPhD in Economics, Associate Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48641″ img_size=”full”][vc_column_text el_class=”image-caption”]Yatsunska Olesia
\nPhD in Economics, Senior Lecturer<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48637″ img_size=”full”][vc_column_text el_class=”image-caption”]Podvalna Nataliia
\n<\/strong>PhD in Economics, Associate Professor<\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48639″ img_size=”full”][vc_column_text el_class=”image-caption”]Haidaienko Olha
\nCandidate of economic sciences (PhD), Associate Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48638″ img_size=”full”][vc_column_text el_class=”image-caption”]<\/p>\n

Chernyshova Liudmila
\nCandidate of Economic Sciences, Associate professor<\/span><\/em>
\n<\/strong><\/p>\n

[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48635″ img_size=”full”][vc_column_text el_class=”image-caption”]Semenova Kateryna
\nPhD in Economics, Associate Professor<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48634″ img_size=”full”][vc_column_text el_class=”image-caption”]Valentina Kubik
\nSenior Lecturer<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48633″ img_size=”full”][vc_column_text el_class=”image-caption”]Samostrol Svitlana
\nSenior Lecturer<\/span><\/em>
\n<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_single_image image=”48632″ img_size=”full”][vc_column_text el_class=”image-caption”]Askerova Irina
\n<\/strong>Lecturer<\/em>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section title=”For applicants” tab_id=”1683484154408-2f6b6251-ae30″][\/vc_tta_section][vc_tta_section title=”News” tab_id=”1681469591913-1c24a829-966b”][vc_row_inner][vc_column_inner][vc_column_text]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 :<\/span><\/p>\n

– Transfer pricing and the mechanism of its regulation in Ukraine<\/span><\/p>\n

– Information and information systems for managing the efficiency of companies<\/span><\/p>\n

We express our sincere thanks to the organizers and participants for fruitful cooperation, we hope for further cooperation.<\/span><\/p>\n

\"\"[\/vc_column_text][vc_separator border_width=”5″][vc_column_text]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.<\/span><\/p>\n

The conference was attended by students of the Stefan Batory Academy of Applied Sciences, Poland; Academy of Economic Studies of Moldova;<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

We thank the participants for their participation and interesting reports!<\/span>[\/vc_column_text][vc_gallery interval=”3″ images=”48605,48604,48603,48602″ img_size=”full”][vc_separator border_width=”5″][vc_column_text]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 <\/span>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.\u00a0<\/span><\/p>\n

We express our sincere gratitude to the Dean of the Socio-Economic College Dr. <\/span>Piotr Miller<\/span> and students and hope for further cooperation.<\/span><\/p>\n

\"\"[\/vc_column_text][vc_separator border_width=”5″][vc_column_text]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.<\/span><\/p>\n

We thank our Moldavian colleagues for fruitful cooperation, and wish the postgraduate students of the department successful implementation of their scientific achievements!<\/span><\/p>\n


[\/vc_column_text][vc_gallery interval=”3″ images=”48611,48610,48609,48608,48607″ img_size=”full”][vc_separator border_width=”5″][vc_column_text]On November 19 and 23, 2022, as part of the Internship Program at the Stefan Batory State University (<\/span>Skierniewice<\/span>, 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.<\/span><\/p>\n

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 \u2013 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.<\/span><\/p>\n

\"\"
\"\"<\/p>\n

\"\"<\/p>\n

\"\"[\/vc_column_text][vc_separator border_width=”5″][vc_column_text]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.<\/span><\/p>\n

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.<\/span><\/p>\n

Detailed information about the program is published on the MSCA4Ukraine website at the link: <\/span>www.sareurope.eu\/msca4ukraine<\/span><\/a><\/p>\n

\"\"
[\/vc_column_text][vc_separator border_width=”5″][vc_column_text]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:<\/span><\/p>\n

    \n
  1. Features of the use of cluster analysis during the formation of the audit sample.<\/span><\/li>\n
  2. Detection of deviations in the process of applying audit procedures.<\/span><\/li>\n
  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.<\/span><\/li>\n<\/ol>\n

    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!\u00a0<\/span><\/p>\n

    \"\"
    [\/vc_column_text][vc_separator border_width=”5″][vc_column_text]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 \u2013 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!<\/span>
    [\/vc_column_text][vc_gallery interval=”3″ images=”48619,48618″ img_size=”full”][vc_separator border_width=”5″][vc_column_text]\"\"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.<\/span><\/p>\n

    She also completed a 72-hour English (General English) course from March 13, 2022 to April 8, 2022 (level B2 \u2013 B2+) at ATC Language School (Bray, Ireland). Postgraduate student of the Department of Accounting, Analysis and Audit.<\/span><\/p>\n

    Professor Ruslana Kuzina from the Odesa National Economic University (ONEU), Ukraine, visited the University of Economics \u2013 Varna to teach as a guest lecturer.<\/span><\/p>\n

    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).<\/span><\/p>\n

    [\/vc_column_text][vc_separator border_width=”5″][vc_column_text]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.<\/span><\/p>\n

    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).<\/span><\/p>\n

    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.<\/span><\/p>\n

    We thank the participants for their participation and interesting reports!<\/span>[\/vc_column_text][vc_gallery interval=”3″ images=”48619,48621,48620″ img_size=”full”][vc_separator border_width=”5″][vc_column_text]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.<\/p>\n

    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.<\/p>\n

    We thank the Stefan Batory State University, Zhytomyr Polytechnic State University, and Zhytomyr Ivan Franko State University <\/a>for cooperation!!![\/vc_column_text][vc_gallery interval=”3″ images=”48626,48625,48624″ img_size=”full”][vc_separator border_width=”5″][vc_column_text]<\/p>\n

    \"\"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.<\/span><\/p>\n

    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.<\/span><\/p>\n

    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:<\/span><\/p>\n

    already today to think about passing the ACCA exams; believe in yourself and your abilities; work hard to achieve your goal.<\/span><\/p>\n

     <\/p>\n

    \"\"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 (Bia\u0142ystok, Poland) on the topic: Teaching and research in a contemporary university: \u0441hallenges, solutions and perspectives\u201d. As a result of the internship, she received a certificate.<\/p>\n

     <\/p>\n

    [\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section title=”International activities” tab_id=”1683484201554-55f2db31-f4b4″][\/vc_tta_section][vc_tta_section title=”Our graduates” tab_id=”1683484224874-cb55073e-1e87″][\/vc_tta_section][\/vc_tta_tabs][\/vc_column][vc_column width=”1\/3″][vc_cta h2=””]St. Pushkinska, 25 r.107<\/p>\n

    (048) 725-13-80<\/span><\/p>\n

    boa@oneu.ukr.education<\/span>[\/vc_cta][\/vc_column][\/vc_row][\/vc_section]<\/p>","protected":false},"excerpt":{"rendered":"

    [vc_section][vc_row][vc_column width=”2\/3″][vc_tta_tabs][vc_tta_section title=”About department” tab_id=”1681469591898-b20b66eb-1d7b”][vc_row_inner][vc_column_inner][vc_column_text] The Department of Accounting, Analysis and Audit is one of the first departments that was created at the Odesa National<\/p>\n

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