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The article discusses the role of professional judgment of an accountant in ensuring the economic security of an enterprise. Professional judgment of an accountant is defined as the ability to make informed decisions in conditions of uncertainty, using knowledge, experience, and professional standards. Economic security of an enterprise is the state in which the enterprise can withstand internal and external threats that may lead to losses or a loss of its competitiveness. It is argued that professional judgment is an important tool that enables an accountant to identify and assess threats to the economic security of the enterprise, develop measures to prevent and mitigate these threats, and monitor the implementation of measures to ensure economic security. It is established that the formation of professional judgment of an accountant takes place during their professional activities and includes the following stages: accumulation of knowledge and skills, development of critical thinking, and gaining experience in non-standard situations. Ways to improve the quality of professional judgment of an accountant are proposed, including the development of methods for assessing the professional judgment of an accountant and programs to enhance the professional judgment of accountants.

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.

Economic crimes are characterized by a variety of types, penetration and combination of several spheres of implementation in the conditions of globalization. This greatly complicates the development of tools for their detection and control. Martial law, frequent changes in legislation and various schemes for the implementation of criminal actions are factors that actualize this problem for Ukraine. The purpose of the article is to study the problems of classification of economic crimes committed by accountants. This will become the basis for the development of proposals that will develop theoretical ideas about methods of combating them. In the process of researching approaches to the classification of economic crimes, such methods as generalization, systematization, comparative analysis, and grouping were used. The theoretical basis of the research was the works of domestic and foreign scientists, information of national regulatory agencies, reports of international organizations devoted to the specified issues. The approaches of scientists to the classification of economic crimes are systematized, and their critical assessment is given. It is suggested that the classification of economic crimes involving accountants should be carried out according to the following characteristics: areas of economic crimes (frauds with calculation and payment of wages; concealment of income to reduce taxes; participation in operations to launder funds obtained illegally; embezzlement, theft); methods of committing economic crimes (entering unreliable data into reporting; forging documents); composition of participants in the economic crime (economic crimes committed by an accountant; economic crimes committed by several persons, including an accountant); pressure on the accountant (economic crimes committed by the accountant under duress; economic crimes committed by the accountant on his own initiative); use of information and computer technologies (economic crimes committed with the use of information and computer technologies; economic crimes for which information and computer technologies were not used). The given approach to the classification of economic crimes with the participation of accountants will allow to structure them and increase the efficiency and effectiveness of countermeasures against the specified illegal actions.

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. [ABSTRACT FROM AUTHOR]

The article analyzes the regulatory and legal framework and carries out scientific research and investigates theoretical issues of financial monitoring in the context of accounting and auditing practice in Ukraine. To achieve the goals of the scientific article, the author applied and used the systematic approach as one of the fundamental methods of scientific research, the hypothesis method and other general scientific and special research methods. The theoretical and conceptual foundations, regulatory and legal basis of financial monitoring in the context of accounting and auditing practice are traced. The represented research question, the regularity of testing the hypotheses accepted in the research, the need to develop theoretical foundations caused the division of the process of writing the article into specific stages and the selection of appropriate methods in each of them. It is noted that in conducting financial monitoring in the context of accounting and auditing practice in Ukraine, relevant knowledge of the regulatory and legal framework with the need to combine it with business practice is at the fore. It is proven that in order to achieve the goal of financial monitoring in the context of accounting and auditing practices, it is necessary to take into account not only the requirements of the regulatory and legal framework, but also the possibility of a conflict of interests of accountants and auditors and customers of their services. Based on the literature review, the peculiarities of financial monitoring as a concept were investigated. Suggestions for overcoming existing contradictions are given. The main results of the research are the substantiation and development of the theoretical foundations of financial monitoring in the context of accounting and auditing practice in Ukraine. The practical value of the theoretical results lies in their production orientation. The implementation of these proposals in economic activity will significantly increase the level of elements of financial monitoring in the context of accounting and auditing practice. The article will be useful to employees of accounting services, audit firms and all interested persons who are related to financial monitoring. [ABSTRACT FROM AUTHOR]

Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.

The purpose of the article is to justify the appropriateness of revision of the accounting subject and profession's title, bringing their content in line with the inevitable social, professional and scientific development of this field of activity, taking into account the current trends of digital economy and sustainable development. The discrepancy between theoretical and practical ideas about the mission, subject and title of accountants was investigated. The accounting theories were grouped according to their interpretation of the content of the accounting subject. Based on the chain “theory – subject – profession's title”, the basic relationship of these categories in accounting theory was established. Based on the chain “mission – objective functionality – profession's title”, was established that the perception of categories “subject” and “accountant's title” in practice is differ from theoretical representations. The dialectical progression of the development of accounting science and practice was discovered. It was determined that the reflection of the facts of economic activity as a subject of accounting in regulatory theories corresponds to a low level of involvement in the management of specialists under the name of “accountant”. The active participation of accountants in management is characteristic of positivistic theories, in which the nature and socio-economic consequences of the professional choice of methods for reflecting the facts of economic activity is the subject of accounting. The digital economy generates new requirements for accounting, focusing on the nature of the formation and use of the accounting data as an asset and product. Therefore, the profession's title should be changed to the “information broker” or “accounting broker”. Based on the laws of philosophy, it was proved that the institutional understanding of accounting is the pinnacle of understanding the essence of accounting. According to the institutional theory, the nature of accounting and information support for trust and manageability in the socio-economic space is the accounting subject. This theory, like modern practice, justifies the need to review the subject and profession's title, defines the key place of its representatives as “accounting guarantors” in the digital economy of sustainable development. Prospects for further research are proposed to be considered on the philosophical platforms of “accounting engineering” and “accounting imperialism”.

Summary. The relevance of the research topic is highlighted. At present, when many of the functions previously performed by the accountant, are successfully carried out by automated accounting systems, the appropriate education and experience in the specialty are not enough. In order to be in demand in the labor market, the accountant must have, in addition to professional competencies, a number of communication skills and personal skills. The content of hard skills and soft skills, the ability to check and assess the level of their mastering in specific indicators are considered. It is investigated which communicative skills and soft skills should be provided while training specialists in accounting and taxation in the field of higher education. Analysis of higher education standards in specialty 071 «Accounting and Taxation» for the first (Bachelor's and second) (Master's) degrees of higher education is carried out and general and special competencies that correspond to soft skills and those program learning outcomes that these competencies allow to achieve. There are common and different soft skills, which correspond to the competencies and make it possible to achieve program learning outcomes for different levels of higher education in accordance with the standards of higher education in specialty 071 «Accounting and Taxation». It is determined that such basic general cultural norms of communication, which form of expression is tolerance, tact, social and cultural awareness of a person, according to higher education standards in specialty 071 «Accounting and Taxation», are equally important for applicants at both levels of higher education. Such common skill as responsibility is associated with the ability to adhere to professional ethics and apply ethical principles in the performance of professional duties. It is defined that special competencies associated with the acquisition of soft skills for both of these higher education standards relate to the application of ethical principles. It is established that the standards of higher education in specialty 071 «Accounting and Taxation! take into account ethical aspects in the context of both general ethics (spiritual aspect) and professional ethics (practical aspect). The requirement to take into account current trends in changing the priority of soft skills in training the accounting professionals and in professional activities and to develop exactly those skills that are in demand now and in the near future is substantiated. [ABSTRACT FROM AUTHOR]

The article considers the process of the formation of basic principles of the ethics for the specialists of the accounting and analytical sciences. The authors provide the insight into the little-known historical information about the appearance of the key principles and requirements to the training of specialists as exemplified by the Ukrainian cooperation, including the accountants, advisors and auditors. The paper determines the structure of specialists in the accounting and analytical sciences in modern information economics, which includes the professional accountants and auditors, officials of the state control authorities and court experts. The content of the principles is shown, with which they are governed in the context of the Ethics Standards, as well as the possible security measures for the elimination and reduction of the risk of their violation. The article proposes the ways of harmonization of the norms of regulating the relations existing in Ukraine in compliance with the Accountant and Auditor Ethics Standards by all specialists, including the officials of the state control authorities and court experts.

The purpose of the article is to justify the appropriateness of revision of the accounting subject and profession's title, bringing their content in line with the inevitable social, professional and scientific development of this field of activity, taking into account the current trends of digital economy and sustainable development. The discrepancy between theoretical and practical ideas about the mission, subject and title of accountants was investigated. The accounting theories were grouped according to their interpretation of the content of the accounting subject. Based on the chain “theory – subject – profession's title”, the basic relationship of these categories in accounting theory was established. Based on the chain “mission – objective functionality – profession's title”, was established that the perception of categories “subject” and “accountant's title” in practice is differ from theoretical representations. The dialectical progression of the development of accounting science and practice was discovered. It was determined that the reflection of the facts of economic activity as a subject of accounting in regulatory theories corresponds to a low level of involvement in the management of specialists under the name of “accountant”. The active participation of accountants in management is characteristic of positivistic theories, in which the nature and socio-economic consequences of the professional choice of methods for reflecting the facts of economic activity is the subject of accounting. The digital economy generates new requirements for accounting, focusing on the nature of the formation and use of the accounting data as an asset and product. Therefore, the profession's title should be changed to the “information broker” or “accounting broker”. Based on the laws of philosophy, it was proved that the institutional understanding of accounting is the pinnacle of understanding the essence of accounting. According to the institutional theory, the nature of accounting and information support for trust and manageability in the socio-economic space is the accounting subject. This theory, like modern practice, justifies the need to review the subject and profession's title, defines the key place of its representatives as “accounting guarantors” in the digital economy of sustainable development. Prospects for further research are proposed to be considered on the philosophical platforms of “accounting engineering” and “accounting imperialism”. [ABSTRACT FROM AUTHOR]

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Accounting work in government-financed organizations has its own specifics provided by non-commercial type of activity. It is for this reason that the government-financed workers should have incentives for diligent fulfillment of their duties and providing efficient running of the whole organization. The Article offers systematization of stimulating measures aimed at enhancing efficiency of accountants' work in government-financed organizations. The role and methods of the motivational steps have been characterized and the necessity of using incentives for motivation accountants in government-financed organizations have been grounded, the role of the state in guarantying these steps fulfillment has been established. Average monthly salary dynamics for government-financed organizations workers has been analyzed in comparison with other industries workers' income. The measured have been determined to be taken within particular government-financed organizations and on the government level for enhancing material and nonfinancial incentives for government-financed accountants. [ABSTRACT FROM AUTHOR]

In modern conditions of frequent economic crimes and fraud in the sphere of information leakage there appears the necessity in preparing specialists who will secure the economic security of business entities capable of managing the risks of reducing company's economic security. The accountant's knowledge and skills should comply with the updated accounting and analytical technologies of maintaining information needs for company's economic security. Thus, extension of the content of the topics offered for discussion in the course of teaching of professional disciplines and practical training of bachelors, specialists and masters majoring in "Accounting and auditing" has been suggested in the article as well as the content of the discipline of "Accounting and analytical support of the system of economic security functioning at an enterprise" has been presented (suggested to be included in the variable part of the educational-professional program of specialists and masters majoring in "Accounting and auditing"). The offered suggestions serve to increase the quality level of well-educated specialists majoring in accounting and auditing in accordance with the contemporary practical and ethical requirements. [ABSTRACT FROM AUTHOR]