Metelytsya V. Development of accountancy profession in agrarian sector: theory, methodology, practice

The research is devoted to the scientific ground of theoretical, methodological and practical provisions of development of agrarian segment of accountancy profession on the institutional, physiocratic, neophysics principles and achievements of scientific management schools. The falsity of global orienting points of accountancy profession's development is proved. The necessity of strengthening of national supervision of international professional institutions is defined. The separation of agrarian segment of accountancy profession is grounded. The accountancy profession mission's on investment-attractive presentation of "live" economy is disclosed. The domestic regulatory model of accountancy profession with components of state regulation, self-regulation and regulation by the economic entities and profession entities is developed. The gradual institutionalization of accountancy profession is predicted. The ways of establishing of the institute of professional accountants in agrarian sector are developed. The Strategy of accountancy profession's development in agrarian sector is developed. The Strategy aims to protect the economic interests of agrarian state Ukraine. The opportunities of strengthening of national organizational and institutional impact to the accounting professional activities at different levels of regulation are grounded.