Oliinyk Y. Organization of accounting in the conditions of the international integration

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0516U000234

Applicant for

Specialization

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

03-03-2016

Specialized Academic Board

Д 26.006.06

Kyiv National Economics University named after Vadym Hetman

Essay

The dissertation is devoted to the questions of the formation of a paradigm of organization of accounting which considers the institutional changes occurring in Ukraine as a result of integration into the European economic space. On this basis in the work the theoretical basis of organization of accounting has been is rethought; complex research of influence of the international integration, economic and public processes on the development of organization of accounting has been carried out on the basis of an institutional approach; evolution of organization of accounting in Ukraine taking into account development of interrelations, interaction and interference of institutes, subjects and agents in the sphere of accounting in the conditions of reforming and inclusion of Ukraine in eurointegration process has been analysed; the features of formation of accounting policies are defined and the key institutional factors that define its transformation at nation-wide and local levels have been defined; the problem aspects have been analysed and the main directions of the improvement of the accounting institutional environment have been proved; the conceptual institutional bases of modernization of regulation of accounting in Ukraine and improvement of organization of accounting of the enterprises have been offered.

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