Department of Accounting and Audit
The history of the Department started with the establishment of the Department of Economics within the General Scientific Faculty at Uzhhorod State University. The foundations of the Department were laid in 1963 when the majors of “Industry Planning”, “Economy and Planning of the Logistics”, “Planning in Agriculture”, “Finance and Credit” and “Accounting” were introduced in the form of correspondence (extramural) studies.
Training in Accounting was provided in extramural form until 1972. Besides, the evening form of studies started in 1973.
The fruitful activity of Dean I.M. Meshko and his team resulted in the division of the Department of Economics, Planning and Accounting into the Department of Economics and the Department of Accounting and Economic Analysis.
Since September 1, 1981 the Department of Accounting and Audit has operated as a separate division of the Faculty of Economics. The Department has been training specialists in accounting and audit starting from the date of its foundation when it formed student groups from the first to the fifth years of study. However, the Department staff had to undertake enormous task connected with personnel and methodological provision of the academic process, organization of cooperative education and pre-diploma training, graduation projects designing and gaining experience of curatorial work in student groups. The Department has successfully met these objectives. Marian Petrovych Holyk, Candidate of Economic Sciences (PhD), was elected the first Head of the Department of Accounting and Audit.
The Department of Accounting and Economic Analysis was established as a graduating department for the major of Accounting and Economic Analysis. However, the latter was changed into Accounting and Audit as a result of changes introduced in the list of economic disciplines by the Cabinet of Ministers of Ukraine. As a result, it was renamed the Department of Accounting and Audit in November 1994 and became the graduating department for the major of “Accounting and Audit”.
After Head of the Department Associate Professor M.P. Holyk passed away in March 1994, Associate Professor Yosyp Yakymovych Dankiv, Candidate of Economic Sciences (PhD), took charge of the Department and headed it until August 31, 2013. From September 2013 till March 24, 2014 the Department was headed by Associate Professor, Candidate of Economic Sciences (PhD) Natalia Stepanivna Brokhun. Professor Yosyp Dankiv took charge of the Department on March 25, 2014 for the second time as a result of the competition for the vacant position of the Department Head.
The activity of the Department of Accounting and Audit is focused on training specialists in accounting and audit. The organization of the Department’s work meets the requirements of a new economic policy and the needs of the society and the region for specialists in economics of a new quality. The Department’s main goal is organization of academic, methodological, scientific and educational work in view to ensure the citizens’ right to higher education. The major of “Accounting and Audit” meets international standards and the region’s needs for qualified personnel. The implementation of this goal is carried out through the fulfillment of the following objectives:
- Training qualified specialists in accordance with the need of the region’s enterprises and organizations,
- Formation of skills and abilities to perform certain tasks in various fields of accounting, control and audit,
- Carrying out research in accounting and audit, strategic and financial analysis and forecasting of regional social-economic processes and programs,
- Implementation of new forms and education methods in the academic process,
- Creating conditions for students’ expertise and training for their practical professional activity.
Beside training Specialists the Department has been training Bachelors and Masters in Accounting and Audit since September 1, 1999. The Department has all necessary conditions and a highly qualified academic staff for that purpose. In December 2013 training specialists in the majors 8.03050901 (Master), 7.03050901 (Specialist) and 6.030509 (Bachelor) of Accounting and Audit was accredited by the 4th level.
The Department consists of 23 persons of the academic and 3 persons of the technical staff.
The academic staff provides teaching of academic subjects for full-time and extramural students majoring in Economics in accordance with the curricula of the Faculty of Economics; it also retrains specialists providing a second education in “Accounting and Audit” at the Faculty of Post-Graduate Education as well as pre-university training provided at the University.
Aiming to acquire practical skills in special subjects and increase the qualification of the academic staff, the Department develops successful cooperation with the economic and accounting divisions in Uzhhorod and the Transcarpathian region.
The Department has a training accounting classroom where students acquire practical skills in accounting and audit. The Department increases the quality of training by paying considerable attention to the improvement of educational and methodological work. Extramural students have at their disposal a specialized training accounting centre (Classroom No 415) using accounting software package applications and the Internet for laboratory work and workshops.
The Department of Accounting and Audit has a website which features training complexes, electronic versions of textbooks and manuals.
The Department opened a scientific school of accounting, analysis, audit and financial reporting, with the staff engaged in research of problems of improving accounting, analysis, control and audit in the conditions of market transformation of the region’s economy. They also organize roundtable talks, provide consultations, supervise the theses of post-graduate students and organize research work of students.
The staff of the Department of Accounting and Audit together with other departments of the Faculty of Economics works on the state budgetary theme "Structural policy and regional priorities of the development of the Transcarpathian region in conditions of economic transformation". The supervisor of the topic is Professor V.P. Miklovda, a corresponding member of the Academy of Sciences of Ukraine. The Department’s topic within this theme is "Improving accounting, analysis, control and audit in the conditions of economic transformation", state registration number: 0105V004082. The supervisor of the Department topic is Professor Y.Y. Dankiv.
Students majoring in Accounting and Audit take active participation in scientific research. Students of the 3rd-5th years are engaged in scientific circles in financial accounting and reporting, management accounting, economic analysis and audit. They take active participation in student conferences that are held at Uzhhorod National University in April. The best participants make reports at national student competitions and conferences. The results of research work presented at these conferences are usually included in year papers and student scholarly papers published in student scientific journals.
Students working towards their Master degree have demonstrated high level of training in research work. Thus, student Yaroslav Sheveria (under the supervision of Prof. Y.Y.Dankiv) won in the 2nd round of the national competition of student research work in Accounting, Analysis and Audit at Kyiv National Economic Vadym Hetman University on May 17, 2006 and was awarded a diploma. Liudmyla Popovych and Mariana Khiminets took part in the second round of the national competition of student research in Accounting, Analysis and Audit on May17, 2007 at Kyiv National Economic Vadym Hetman University and were awarded a diploma of the 2nd degree. Fourth-year student Ihor Shnitser was awarded a diploma of the 3rd degree for the participation in the national competition of student scholarly papers (under the supervision of Associate Prof. V.O. Hanusych) in Zaporizhzhia in April 2010. In 2011, and fourth-year student Ihor Kulych was awarded a diploma of the 2nd degree at the same competition (under the supervision of Associate Prof. V.O. Hanusych). The graduate of 2011 Master Iana Sirak participated in the national competition of graduate papers in Accounting and Audit, won the second place and was awarded the diploma of the 2nd degree by the Ministry of Education and Science, Youth and Sports. 4th year student Maryna Radchenko majoring in Accounting and Audit participated in the 2nd round of the national competition of student papers in Accounting, Analysis and Audit that took place on March 20-21, 2012 at Kyiv National Taras Shevchenko University and was awarded the diploma of the 2nd degree by the Ministry of Education and Science, Youth and Sports. Students of the 4th year majoring in Accounting and Audit Maryna Radchenko and Roman Marushka participated in the 2nd round of the national student competition in Accounting and Audit at Ternopil National Economic University and won 18th and 22nd places correspondingly from among 190 participants from all around Ukraine; in May 2014 students Khrystyna Paniushchyk and Mariana Mashyka won 12th and 32nd places among 100 participants at the same university.
To fully support the training process, the Department has teaching materials which include modern case studies and tasks that encourage students to work more actively during lectures, seminars and workshops. The Department has multimedia equipment at its disposal. During practical classes students are involved in modeling problematic situations and role plays in accounting, economic analysis, audit and control. During 1981-2014 each member of the staff was engaged in designing and updating educational methodological complexes in each training course.
The Department is in close cooperation with Kyiv Vadym Hetman National Economic University, Kyiv Taras Shevchenko National University, Ternopil National Economic University, Lviv Ivan Franko State University, Lviv Commercial Academy, Zhytomyr State Technical University, the University of Ukrainian Cooperative Union “Poltava University of Economics and Trade”. The Department has concluded agreements of cooperation with the departments of accounting and audit of Cherkasy State Technological University and Lutsk National University.
The graduates majoring in Accounting and Audit work in various fields of economic activity in the Transcarpathian region and beyond, the positions including chief accountant, accountant of small enterprises, in banks – from ordinary bank associates to chiefs of departments and branches, head specialists and heads of tax services, local governments and public offices. There is steady demand for our graduates at the job market.
Implementation of the scientific potential of the Department staff is carried out within the scientific problem of the department "Improving accounting, analysis, control and audit during the economic transformation" through:
- participation of the Department staff in annual university conferences, as well as national and international conferences;
- publication of scholarly papers presenting the results of the research work in professional journals;
- organization of the 2nd international conference “Improvement of accounting, analysis, audit and reporting in the present conditions of globalization processes in the world economy”;
- raising the professional development of the Department staff through training at the Faculty of Continuing Education, retraining and postgraduate training;
- expanding and diversifying the Department’s relations with other educational and research institutions of Ukraine and Europe (joint seminars and scientific conferences), in particular: Graduate School of Management in Lednice and Zielona Góra (Poland); Moldova Economic Academy, Chișinău (Moldova), Graduate School of the Faculty of Economic and Social Sciences, Nyíregyháza (Hungary), Technical University and University of Economics, Košice, (Slovakia), Faculty of Economics and Management of Riga University, Latvia, Kyiv National Vadym Hetman Economic University, Kharkiv Institute of Entrepreneurship, Cherkasy Technological University and numerous related departments of accounting and audit of universities of Ukraine.
In order to improve the quality of academic, organizational, technical and educational work within the Department the following activities are planned for the near future:
- creation of accounting, analysis and audit support centre to provide various accounting and analytical services and consultations for practicing accountants on transition of Ukrainian accounting to international financial reporting standards;
- creation of scientific-research student circles and societies for in-depth study of the latest technologies of accounting, analysis and audit;
- creating the necessary conditions for publication of articles on master research in accounting and audit;
- improving curricula, internship programs, training and methodological complexes; compilation of lectures, manuals, teaching aids, teaching materials, etc.
The Department of Accounting and Audit has met many challenges for the last thirty years and now is considered one of the best departments at the Faculty of Economics in accordance with all the criteria: level of knowledge, achievements of graduates, methodological support, and the ability to work and relax. The Department associates are optimistic and willing to carry on their important work of forming their students into socially active personalities capable of creating a new Ukraine.