http://doi.org/10.35668/2520-6524-2024-1-03
Ovcharyk R. Yu. — PhD in Economics, Associate Professor, State University of Trade and Economics, 19, Kyoto Str., Kyiv, Ukraine, 02156; +38 (096) 197-18-87; romanovcharik@ukr.net; ORCID: 0000-0001-6536-9712
Ovdii O. V. — Senior Lecturer, National University of Food Technologies, 68, Volodymyrska Str., Kyiv, Ukraine, 01601; +38 (066) 737-10-90; ovdii@i.ua; ORCID: 0000-0003-1531-3352
Nehodenko V. S. — PhD in Economics, Associate Professor, State University of Trade and Economics, 19, Kyoto Str., Kyiv, Ukraine, 02156; +38 (096) 645-98-68; v.nehodenko@knute.edu.ua; ORCID: 0000-0001-6873-2011
Kopotiienko T. Yu. — PhD in Economics, Associate Professor, State University of Trade and Economics, 19, Kyoto Str., Kyiv, Ukraine, 02156; +38 (063) 075-94-23; t.kopotiienko@knute.edu.ua; ORCID: 0000-0001-6107-9937
Miniailo V. P. — PhD in Economics, Associate Professor, State University of Trade and Economics, 19, Kyoto Str., Kyiv, Ukraine, 02156; +38 (098) 226-77-41; v.miniailo@knute.edu.ua; ORCID: 0000-0001-5867-7135
MISSION AND PROSPECTS FOR THE DEVELOPMENT OF THE ACCOUNTING AND AUDITING PROFESSION IN THE WAR AND POST-WAR PERIOD
Abstract. Profession “accountant”, “auditor” have always been in demand on the labor market. Martial law in Ukraine, introduced in 2022, makes some adjustments in the formation of the labor market, in particular, this relates to accounting and auditing personnel. Many enterprises were forced to leave the territory of the place of registration, many employees of these positions were forced to leave Ukraine and did not return. This shows that today there is a change in the structure of the accounting and auditing staff of the enterprise. This, in turn, significantly affected the formation of wages of this category of employees, their status and needs on the labor market. The article contains studies related to the rating of positions and place of “auditor”, “accountant” in the structure of the administrative staff of the enterprise. In order to determine the prestige and salary level of “accountant” and “auditor”, the average salary level was analyzed, the rating of these positions was determined compared to other positions. The main reasons for the imbalance of positions and the low rating of “accountant” and “auditor” among other positions at Ukrainian enterprises have been studied. The general trend of changes in the average salary of this category of employees was studied, further possible changes and the influence of factors were determined. The formed conclusions, confirmed by statistical data, made it possible to focus attention on the main directions of improving the structure of the labor market of accounting and auditing personnel and analyzing the main factors that will lead to an increase in the average salary of this category of employees.
Keywords: accountant, auditor, average salary of accounting and audit personnel, rating of positions, average salary in Ukraine, requirements for accounting and auditing positions, TOP-5 positions of auditor, coefficient analysis of auditor’s (accountant’s) salary, general trend.
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