Oliynyk O. "Economic analysis development under institutional changes: theory, methodology, organization"

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0509U000203

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

24-03-2009

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

Purpose of research: is complex solution of the problem of economic analysis development under the institutional changes by working out conceptual ways of improving theory, methodology and economic analysis organization as an applied functional science, professional activity and academic discipline. Object of research: is theory and practice of the economic analysis Subject of research: Theoretical and methodological as well as organizational and applied bases of economic analysis development under the institutional changes Methods of research: historical and logical methods; general methodological bases of system approach; logical and gnoseological methods; analysis, synthesis, abstracting, idealization, summarizing, induction, deduction methods; comparative and legal method; bibliometric and bibliographic methods; monitoring, comparison, specification, statistical method, method of complex estimation, modeling, formalization Scientific novelty Scientific novelty of the results obtained lies in the complex solution of the scientific problem of economic analysis development under the institutional changes by working out conceptual ways of improving theory, methodology and economic analysis organization as an applied functional science, professional activity and academic discipline. The major results characterizing the scientific novelty of the thesis are as follows: the statements have been obtained for the first time: scientifically grounded approach towards the identification of multiaspect context of economic analysis as an applied functional science, a professional activity and academic discipline, their social meaning and system transformation under the influence of institutional changes; e theoretical and methodological statements of economic analysis computerization using methods and models of data analysis (OLAP and Data Mining), which foresee differentiation and integration (economic analysis' computerization as a separate activity as well as within the system of business entity's management) depending on target purpose of the informational request of the users. The issues have been improved as follows: economic analysis methodology in the part of grounding its multilevel structure, namely; system of economic analysis egulation taking into account the peculiarities of the national development of economy, historical traditions, mentality (non-formal restrictions), that foresees synthesis of economic, legal, moral and ethical components aimed at providing qualitative characteristics of effective analytical information for satisfying institutional requests; classification of economic analysis subjects according; complex approach towards economic analysis system organization at an enterprise in the part of developing the concept of organization, development and improvement of such system for the different business entities according to the organizational and legal forms, types and scales of activity, organizational management structures; approaches towards organizing the process of teaching analytical academic disciplines in the system of higher economic educational institutions aimed at satisfying the needs of postindustrial economy as well as forming economic consciousness of Ukrainian citizens. The following issues have undergone the further development: revealing the tendencies of economic analysis development within social and economic formations by studying of its evolution taking into consideration scientific traditions; research of establishment and development of Ukrainian scientific analytical school; theoretical grounds of economic analysis as an applied functional science using system approach; revealing the consequences of economic analysis and control interrelations, the character of which determines the necessity of analytical methods' standardization for external subjects of business control aimed at increasing the level of social trust to results of control through decreasing skew information as well as optimization of methods' variety, minimizing the influence of the subject of control; development of economic analysis computerization models taking into consideration the improvements of present-day software; revealing cognitive aspects of forming specialist on economic analysis through developing the requirements towards the system of knowledge and skills for providing economic analysis development as a practical activity and academic discipline. Implementation extent: research results have been implemented into the practice of Zhytomyr Region State Administration, Central Administrative Board of Economy, Private Limited Company "Novokramatorsky Mashynobudivny Zavod", Corporation "The Group of Companies "Planeta", Auditing firm "HLB Ukraine", Auditing Chamber of Ukraine, Zhytomyr Central Department of Tax Police of the State Tax Inspection. Some results are applied in the educational process of Zhytomyr State Technological University, Khmelnytsky National University, Belarussian State Economic University in teaching "Economic analysis", "Financial analysis", "Strategic analysis"

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