IDEAS home Printed from https://ideas.repec.org/a/iaf/journl/y2023i2p38-46.html
   My bibliography  Save this article

Accounting Professional Associations in Ukraine and Europe

Author

Listed:
  • Yevheniia Popko

    ("Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine)

  • Yuliia Shenderivska

    ("Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine)

Abstract

Today, the professional movement of accountants in Ukraine is characterized by a low influence on the profession's development and therefore needs improvement. The article aims to compare the activities of European and Ukrainian public organizations of accountants according to key characteristics to highlight the weaknesses of the Ukrainian accounting movement. The comparison method made it possible to compare the experience of 55 European public organizations and 6 Ukrainian ones, which, in combination with the methods of analysis and synthesis, led to the identification of nine key indicators of the effectiveness of public associations and the clarification of the weaknesses of the Ukrainian public movement of accountants. The application of the mathematical method made it possible to reveal the financial burden on members of organizations and establish a connection between it and the practical tools used by professional associations to achieve their goals. The values of European public organizations, the benefits of training contract participants, the requirements of foreign associations for professional certification and the weaknesses of the domestic accounting movement are illustrated with the help of a graphic method. The researchers found that the weaknesses of the accounting movement in Ukraine are: weak positioning, a limited list of practical tools, minimal influence on the regulation of the profession, simplified requirements for certification, insufficient budget for the implementation of the goal, insignificant promotion of successful employment of members, insufficient maturity of civil society, partial implementation of the International standards of education. The results of the study make it possible to form a holistic vision of further actions of representatives of the authorities, public organizations and their members to strengthen the status of the accountant as a guarantor of the economic security of the country, as well as the involvement of the accounting community in solving socially significant issues in the country.

Suggested Citation

  • Yevheniia Popko & Yuliia Shenderivska, 2023. "Accounting Professional Associations in Ukraine and Europe," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 38-46, June.
    • Handle: RePEc:iaf:journl:y:2023:i:2:p:38-46
    DOI: 10.33146/2307-9878-2023-2(100)-38-46
    as

    Download full text from publisher

    File URL: http://www.afj.org.ua/pdf/995-buhgalterskiy-profesiyniy-ruh-v-ukraini-ta-evropi.pdf
    Download Restriction: no
    File URL: http://www.afj.org.ua/en/article/995/
    Download Restriction: no
    File URL: https://libkey.io/10.33146/2307-9878-2023-2(100)-38-46?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Schafer, Brad A. & Cleaveland, Catherine & Schafer, Jennifer B., 2020. "Stakeholder perceptions of the value of accounting student organizations," Journal of Accounting Education, Elsevier, vol. 50(C).
    2. Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Veneziani, Monica, 2014. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education," Accounting forum, Elsevier, vol. 38(1), pages 67-89.
    3. Louise Crawford & Christine Helliar & Elizabeth Monk & Monica Veneziani, 2014. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education," Accounting Forum, Taylor & Francis Journals, vol. 38(1), pages 67-89, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    2. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    3. Manea Andreia, 2022. "Ethics in exam-supporting documents of professional accounting associations: A cross continent comparison," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 16(1), pages 827-836, August.
    4. Andreia Manea & Claudia Mihaela Rapan & Viorel-Costin Banta, 2022. "Comparison of Professional Accounting Associations' Inclusion of Ethics in the Practical Experience Requirement," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-32, June.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    6. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.

    More about this item

    Keywords

    public organization; accountant; membership benefits; certification; employment of accountants;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2023:i:2:p:38-46. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serhiy Ostapchuk (email available below). General contact details of provider: https://edirc.repec.org/data/iafkvua.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.