Advanced Theories in Accounting and Taxation

Major: Accounting and Taxation
Code of subject: 8.071.00.O.006
Credits: 4.00
Department: Accounting and Analysis
Lecturer: Professor Oleg Stepanovich Vysochan
Semester: 2 семестр
Mode of study: денна
Learning outcomes: 1. The ability to objectively assess the level of development of modern accounting thought in line with the latest global and domestic economic doctrines. 2. Ability to use the dialectical method of cognition, systematic and specialized approaches to the study of accounting and taxation. 3. Ability to apply international experience to establish a target framework for the development of accounting and taxation in the information age. 4. Ability to form certain aspects of viable accounting theory, to establish norms of its practical adaptation for making an additional contribution to the domestic accounting science of today. 5. Ability to establish promising areas for improving the latest accounting concepts (institutional, strategic, value-oriented, etc.). 6. Ability to synthesize theoretical developments in the field of social and environmental accounting for practical implementation in the formation of integrated reporting of the corporation. 7. Ability to assess the economic feasibility of developing new provisions for modern accounting theories.
Required prior and related subjects: Co-requisites: Methodology of scientific research in the accounting and analytical field of knowledge Accounting and reporting system in the architecture of modern economics
Summary of the subject: Current state and directions of development of accounting as a science. General and specific methods of research on accounting issues. The essence of accounting theory and concepts of taxation. Categorical and conceptual apparatus of accounting and taxation. Basic accounting paradigms: anthropological, process, information, behavioral, etc. Methodology of construction of accounting theories of social and ecological accounting. Modern theories and concepts of accounting: institutional, strategic, value-oriented, cluster, etc.
Assessment methods and criteria: Current control (30%): іndividual research task - 30 points; Examination control (70%): Written component - 60 points; Oral component - 10 points
Recommended books: 1. Atkinson A.A., Kaplan R.S., Matsumura E.M. and Young S.M. Management accounting: Information for decision making and strategy execution / 6th edition. – Edinburgh : Pearson education limited, 2012. – 550 p. 2. Baldarelli M.G., del Baldo M. A journey in social and environmental accounting, accountability and society : research monograph. – Newcastle: Cambridge Scholars Publishing, 2020. – 173 p. 3. Littleton A.Ch. Structure of accounting theory. – American Accounting Association, 1977. – 234 p. 4. Silva Oliveira A.B. The beginner's path to accounting research methodology : Research techniques for accounting and management. – Independently Published, 2020. – 326 p. 5. Eganov O.Y., Azhishchev V.F., Pogorelova O.V., Balanenko O.G. Information systems and accounting technologies: monograph. 2nd ed., Reworked. and ext. - Warsaw: RS Global Sp. z O.O., 2020. - 131 p. 6. Zhuk V.М. Development of accounting theory: institutional aspect: monograph. - Kyiv: NSC "IAE", 2018. - 408 p. 7. Reporting of corporations as a component of the information space of sustainable development: a monograph / T.I. Yefimenko, L.G. Lovinska, Ya.V. Oliynyk and others. ; for order. L.G. Lovinska. - Kyiv: DNNU “Acad. Finn. management ”, 2019. - 400 p. 8. Legenchuk S.F. Accounting theoretical knowledge: from theory to metatheory: a monograph. - Zhytomyr: ZhSTU, 2012. - 336 с. 9. Malyshkin O.I. Accounting and audit of taxes in Ukraine: theory, methodology, practice: monograph. - Kyiv: Center for Educational Literature, 2013. - 376 p. 10. Nikitishin A.O. Tax policy in the context of economic transformation: a monograph. - Kyiv: Kyiv. nat. trade and economy University, 2019. - 480 p. 11. Petruk O.M. Harmonization of national accounting systems: monograph. - Zhytomyr: ZhSTU, 2018. - 420 p. 12. Shkulipa L.V. Development of accounting in the measurement of international standards of financial reporting and innovative technologies: methodology and practice: monograph. - Nizhyn: FOP Lukyanenko VV, TPK “Orchid”, 2020. - 616 p.