Accounting Institute: on the Genesis and Impact of Management Revolutions

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Ph.D. Nataliia Semenyshena
Nadiya Khorunzhak
Inna Lazaryshyna
Oleksandr Yurchenko
Yuliia Ostapenko
صندلی اداری


The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management. 


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Integration System of Education, Science and Production
Author Biographies

Ph.D. Nataliia Semenyshena, West Ukrainian National University; Podillia State University

Ph.D. in Economics, Associate Professor of Accounting, Taxation and E-business technologies Department.  She teaches disciplines taught: Accounting and Reporting according to International standards; Scientific research methodology, Enterprise reporting, Accounting policy, Accounting in banks, Organization of accounting. Scientific interests: Financial Accounting, Institutional Accounting Theory, IFRS, Accountancy policy, Economics. ResearcherID A-8626-2016

Nadiya Khorunzhak, West Ukranian National University

Khorunzhak, Doctor of Science (Economics), Professor Department of Accounting and Control in Public Administration, Ternopil National Economic University. She teaches disciplines taught: Accounting and control in the management of public sector entities, Accounting in public sector, International accounting. Scientific interests: International Standards and Accounting features in foreign countries, Accounting, Control and Analysis. Accounting in the Public Sector. Author of more than 135 scientific works. 

Inna Lazaryshyna, National University of Life and Environmental Sciences of Ukraine

Doctor of Economics, Professor, Head of the Department of Statistics and Economic Analysis

Oleksandr Yurchenko, National Academy of Statistics, Accounting and Auditing

Ph.D. in Economics, Associate Professor of the Department of Accounting and Taxation. 

Director of the Professional College of Business and Analytics.

Yuliia Ostapenko, Kyiv National Economic University named after Vadim Hetman

Ph.D. in Economics, Associate Professor of Department of Tax Management and Financial Monitoring. She teaches disciplines: tax management, accounting and reporting in taxation, organization of accounting, and control at the enterprise. Scientific interests: problems of theory and practice of accounting and taxation, accounting in enterprise management. Author of more than 56 scientific works. 


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