Chyzhevska L. Accounting as a professional activity: theory, organization, forecast of development

Chyzhevska L.V. Accounting as a professional activity: theory, organization, forecast of development. - Manuscript. Thesis for obtaining the scientific degree of Doctor of Economic Sciences on the specialty 08.00.09 - Accounting, Analysis and Auditing (by the branches of economic activities). - State Academy of statistic, accounting and audit of State committee of statistics of Ukraine, Kyiv, 2007. The thesis contains the solution of theoretical and organizational problems of accounting development as a professional activity. The new method of solving the scientific problem, which lies in the contradiction between the existing state of the development of accounting theory, methodology and organization as a professional activity and conditions of post-industrial economy and the increasing role of institutes, as well as absence of forecast of accounting development as a professional activity have been suggested and theoretically grounded in the thesis. The system of accounting as the professional activity has been developed as well as the components of accounting as a professional activity have been determined on the theoretical level. The most appropriate method of interaction of professional organizations and governmental bodies has been grounded for Ukraine. The impact of culture and education on accounting development has been determined. The model of harmonic accounting development has been established. The dependence between the way of record keeping and the accountant's mentality has been determined. The development of accounting as the educational subject has been studied. Methods of teaching accounting as method of communicating theoretical knowledge to the practicians have been improved. The system research on the theory of scientific forecast in accounting has been carried out. The effective methods of forecasting the accounting development have been revealed. Key words: accounting, accounting professional activity, accountant's functions, accountant's rights, accountant's duties, accountant's responsibility, professional ethics of an accountant, organization of accounting, ongoing accounting education, forecast of accounting development.