On October 10, the Assembly Hall of the main building of Lviv Polytechnic National University hosted the 6th International Scientific and Practical Conference on Accounting and Analytical Support in Enterprise Management System. Researchers from various universities who showed their interest in education and science, as well as in the challenges that arise in these processes, attended the event. Thus, at Panel 1, they discussed issues related to the challenges of our time and the directions of development of the accounting profession and professional education. According to one of the conference participants, this was a very good initiative of the organisers, as it develops quite relevant issues. The conference was important for its participants, so it was quite emotional and sometimes controversial. But this only confirms that the meeting was a good basis for addressing certain issues related to the topic of the panel.
Professor Mykola BONDAR, Dean of the Faculty of Accounting and Tax Management, Vadym Hetman Kyiv National Economic University, Chairman of the Subcommittee on Accounting and Taxation of the educational and methodological complex of the discipline on Business, Management and Law, the Ministry of Education and Science of Ukraine, started the event with his presentation. He identified the problems of regulating the speciality 071 «Accounting and Taxation» and the requirements for higher education standards as the discussion topic of the conference. The professor put forward his vision of the concept of the regulation system of education and training, planning to form it into a certain strategy and model. He also voiced his thoughts on where to move forward in this regard. This applies not only to education in general, but also to progressive organisations and vocational education regulated by the Ministry of Finance of Ukraine.
Professor Petro KUTSYK, Rector of the Lviv University of Trade and Economics, spoke about STEM education and the emergence of a new accounting paradigm.
Professor Inna LAZARISHYNA, Department of Statistics and Economic Analysis, National University of Life and Environmental Sciences of Ukraine, outlined current trends and challenges of professional education in accounting and taxation.
Nataliia PARFENIUK, President of the NGO «Professional Organisation of Auditors, Accountants and Lecturers of Accounting and Control Disciplines» spoke on the synergy of theory and practice. She also reviewed practical cases in teaching accounting and accounting controls disciplines.
Professor Nelia PROSKURINA, Head of the Department of Accounting and Taxation, Zaporizhzhia National University, addressed an extremely relevant topic, namely the challenges of the audit profession under martial law and post-war recovery in Ukraine. In her report, the professor highlighted the main issues of audit activities related to martial law. In particular, these include the loss of qualified personnel of audit firms, physical danger to employees of these firms, revision of audit risk assessment, etc.
The subject area of audit engagements was also presented: 1) social payments and compensation for the population and combatants; 2) restoration costs; 3) loss of property; 4) assistance of foreign states (funds, enterprises) to Ukraine.
Professor Sławomir Sojak, Nicolaus Copernicus University, Toruń, Poland, covered the general topic from a different angle, showing accounting through a historical prism. He drew attention to the Polish accounting publications published in Galicia during the partitions and in the interwar period (1918–1939). Thus, he mentioned such course books as commercial accounting for vocational school education, factory accounting (Pietrzycki Veltze), agricultural production accounting (Au, Brzozowski, Wisniewski), public accounting (Kluzik-Orzechowski, Kulczycki), and accounting theory (Ciompa, Lulek).
In his report, Professor Sojak also mentioned authors of educational publications related to Ukraine. Among them there are Janina Halle, who wrote a synopsis of trade accounting for the first grade and second grade of secondary merchant schools; Tadeusz Kistryn, a graduate of the Commercial Academy in Lviv, who published a course book entitled «Science of Commerce» (Lviv, 1909), approved by the National School Council, as well as a number of other publications; Antoni Theodor Pawlowski (1859–1942), a mathematician who initiated the establishment of the Higher School of Foreign Trade in Lviv in 1922; Romuald Starkel (1850–1888), an educator, teacher of Polish and German, translator, author of school course books and literary works, was associated with Lviv and Krakow.
