Under present economic conditions, it is impossible to imagine an enterprise, institution, or organization in the manufacturing or non-manufacturing field that works efficiently and makes profits in a state of perpetual development, without specialists that organize managerial and financial accounting, internal audit, generate accounting data and perform the functions of control and analysis of business activities. Specialists in the field of accounting and audit generate financial information, important for managers, to take economically substantiated managerial decisions concerning further functioning and optimal dynamic development of an enterprise. 

The aim of the Department refers to the improvement of studying process as well as to the provision of professional training  of competitive specialists in accountancy and tax management with special competencies, socially-responsible and creative in their profession to satisfy the needs of society and the labour market.

The mission of the Department is to increase and strengthen the educational and professional potential of the state through highly qualified training of competitive specialists in accounting, analysis, audit, and taxation, with deep knowledge of Ukrainian and foreign economy that meet all the requirements of the professional labour market.

Specialist training in the specialty “Accounting and Taxation” at Kyiv National University of Technologies and Design is provided by the Department of Digitization and Business Consulting.

The Department of Audit and Accounting was fundamental at the time of the University’s foundation. The history of its development begins in 1930, when the Faculty of Economics and Engineering included the Department of General Economics and Accounting.

Later, the Department of Economics, Organization and Planning of Leather and Footwear Production was reorganized, and the Department of Economics, Audit and Accounting was established. In 2013, the Department of Economics, Audit and Accounting was reorganized and the Department of Audit and Accounting was created.

To modernize the structure of the University in 2021, the Department of Audit and Accounting was renamed into the Department of Digitization and Business Consulting.

Scientific and applied activities of the Department are focused on training highly qualified specialists in accounting, audit and taxation as well as on disclosure and solution of theoretical and methodological issues of accounting and control, taking into consideration national traditions and trends of historical development of the accountancy profession.

The Department of Digitization and Business Consulting  provides specialist training of Bachelor’s, Specialist’s, and Master’s Degrees in the specialty 071 “Accounting and Taxation”.

EDUCATIONAL PROGRAM “ACCOUNTING AND TAXATION”

Degree of higher education - bachelor. Course length - 3 years 10 months.

OUR EDUCATIONAL PROGRAM OFFERS STUDENTS:

1. Possibility to use their analytical skills and experience to ensure the confidence of corporate executives, investors, and regulators in the reliability of financial statements and other information of vital importance to business.
2. Expanding the experience and increasing its value as a specialist throughout the entire period of work in the company.
3. Training in the accounting of the economic activities of the enterprise in accordance with the norms of the current legislation;
4. Development of analytical abilities for operating financial resources of the enterprise, being prompt and competent in the field of tax and other payments.

After completing the bachelor's program “Accounting and Taxation”, the graduate will be able to demonstrate:

• ability to create accounting and analytical information for effective management of the enterprise;
• ability to display information about economic transactions of economic entities in financial and managerial accounting, their systematization, generalization in reporting, and interpretation to meet the information needs of decision-makers;
• experimental skills to monitor compliance with regulatory documents on accounting methodology and taxation, saving, and efficient use of resources;
• ability to conduct accounting procedures using specialized information systems and computer technology;
• deep knowledge and understanding to control the economic activity as an enterprise management function to ensure its effective functioning, evaluation of the results, implementation of plans, identification of violations of accepted norms and standards, and increase of responsibility.

The directions of professional activity of accounting and taxation specialists are:

• specialist in accounting, analysis, audit, and control;
• specialist in digital accounting and tax consulting;
• financier;
• economist of the enterprise;
• marketing specialist;
• personnel manager;
• economist of foreign economic activities;
• specialist in banking;
• specialist of the State Treasury;
• specialist in taxation;
• specialist in business insurance;
• specialist in commercial activities;
• specialist in economics.

EDUCATIONAL PROGRAM “INTERNATIONAL ACCOUNTING AND AUDIT CONSULTING”

Degree in Higher Education - Master. Course length - 1 year 4 months

OUR EDUCATIONAL PROGRAM OFFERS:

1. The opening of new career heights for you, as well as from the very beginning of your activity, the ability to become part of an international team that seeks to think and act globally; work, not limited to certain countries or industries.
2. Work with the biggest international corporations, fast-growing companies, and direct investment funds in the framework of large-scale projects on the world market,
3. The early adoption of the necessary measures aimed at preventing crime or responding quickly to unlawful actions is critically important.
4. Ability to become a specialist in the audit services department and have access to up-to-date information in audit and accounting, to apply an international methodology and use advanced technical tools.

After completing the program, the graduate will be able to demonstrate:

• deep knowledge and understanding of the implementation of accounting for international transactions, system analysis of the international environment of companies, and monitoring of major competitors in the market;
• strategic counseling (modeling of market situations considering international competitiveness, development of international marketing strategies of companies, development of strategies and programs in the field of social responsibility, development of business management strategy, organization, planning, and implementation of international financial business);
• ability to manage fraud risks (developing programs to reduce the risk of fraud, commercial and contractual disputes, and the risks of significant insurance payments).
• experimental skills in reducing the risk of disputes and maximizing the value of transactions by conducting a forensic examination of contracts;
• ability to carry out a comprehensive analysis of international business and facilitate the independent verification of company reports by international standards;
• ability to assist clients in solving issues related to the prevention of official crime, ensuring compliance with legislative and regulatory requirements, and applying the correct approach to solving disputes that may adversely affect the effectiveness of the activity.

The directions of specialists’ professional activities are:

• to obtain an auditor’s certificate and a certificate of a judicial expert in the economic sphere and work at the respective positions of the auditor, the head of the audit firm, the head of the internal audit service, and an independent judicial expert;
• to be engaged in scientific and teaching activities, obtaining postgraduate education, and PhD degree;
• to hold positions of a specialist in accounting, specialist analyst, or auditor in:

- organizations and enterprises of various forms of ownership, engaged in international business activities,

- law firms providing services to Ukrainian and foreign firms in trade policy;

- subdivisions of the state customs;

- institutions; consulates, embassies; diplomatic and trade missions of Ukraine and abroad;

- international media and telecommunication companies;

- international financial institutions and international departments of Ukrainian financial and credit institutions.

- international departments of insurance companies and travel companies.

Student admission is carried out on a competitive basis following the Rules of Admission to the KNUTD, developed in accordance with the conditions of the admission to higher education institutions in Ukraine and approved by the Order of the Ministry of Education and Science of Ukraine. The relevant information can be found at the link: https://en.knutd.edu.ua/learning-opportunities/admissions/

The Department is degree-granting and trains specialists of the following educational levels:

• Bachelor in the specialty 071 “Accounting and Taxation” for the educational program “Accounting and Taxation”.
• Master in the specialty 071 “Accounting and Taxation” according to the educational program “International Accounting and Audit Consulting”.

Students study both on a state-commissioned and a contractual basis. After obtaining a bachelor’s degree, students can continue their studies and get a master’s degree.

The course length in full-time and part-time forms for a bachelor’s degree is: for students with complete secondary education – 4 years; for students with the educational degree “Junior Specialist” – 1 year and 10 months full-time and 2 years and 5 months part-time; for the master – 1 year and 4 months.

The scientific activities of the Department of Digitization and Business Consulting are aimed at improving the educational, professional, and personnel work.

The mission of the Department’s scientific activities refers to:

• involvement of the students in these activities in order to promote their interest in acquiring professional knowledge;
• assistance in the preparation of teaching staff through postgraduate and doctoral education;
• scientific activities of the students within the Department and scientific student community;
• renewal of the programs of specialist training for the subjects which are taught using new scientific achievements;
• development of material and technical facilities of the Department on account of scientific and research themes and commercial contracts.

The scientific and research activities are conducted within the theme “The Development of Accounting, Analysis, and Control in Private and State Enterprises Management in terms of European Integration” which includes:

• execution of budgetary and self-financing scientific work;
• preparation and publication of monographs, textbooks, study guides, and specialized scientific papers;
• preparation of dissertations for Philosophy Doctor and Doctor of Science by degree-seeking applicants and postgraduate students;
• participation of teachers, doctoral candidates, postgraduates, and degree-seeking applicants in international and Ukraine-wide scientific and practical conferences;
• scientific cooperation with the leading institutions of higher education, enterprises, and organizations;
• participation in international forums, seminars, and work placement of the Department’s teaching staff in educational institutions of foreign countries.

The teaching staff of the Department of Digitization and Business Consulting  are engaged in fundamental and applied scientific research.

The Department interacts with leading domestic and foreign centers and educational institutions engaged in scientific activities.

Students, interested in scientific activities, are considered potential scientists. The significant positive experience of the Department’s scientific activities with the students results in their involvement in the research process. In particular, students participate in accounting competitions, Ukrainian and international student conferences, Ukrainian contests of research papers, round-table conferences, and publish the results of their research in professional journals.

Scientific and research aims provide permanent renewal of teaching and methodological provision of the courses, taught at the Department of Digitization and Business Consulting.  

The Department administrates term papers, teaching, industrial and scientific practices, rules preparation and defense of papers, and takes a state examination.

The teaching staff of the Department develop scientific programs, publish monographs, study guides, textbooks, papers in domestic and foreign magazines. Great potential for scientific and publishing activities of the Department is provided by scientific cooperation with Ukrainian and foreign educational and scientific institutions.

The research work of the Department of Digitization and Business Consulting is aimed at the improvement of teaching, methodological, professional, and personnel work.

The tasks of the research work of the Department are the following:

• providing the high-quality research work according to the following criteria: relevance of the course, its conceptual, scientific, and practical value, and the degree of scientific problem development;
• putting into practice the key indicators of the results of research activities evaluation;
• conducting scientific and methodological seminars of the Department and scientific-practical conferences on a regular basis, with a wide coverage of participants, including graduates; publishing the results of these events;
• formation of stable scientific relations with profile departments of Ukraine, departments of foreign universities, expansion of participation in Ukrainian-wide and international projects, presentations of scientists of the Department at the international, Ukrainian-wide, and other scientific and practical events;
• training of higher qualification scientific and pedagogical staff, candidates, and doctors of economic sciences;
• involvement of students in scientific activity, development of their research and analytical abilities, by engaging them in the work on scientific projects; in students’ conferences, contests of scientific works, olympiads, round tables; receiving grants;
• putting into practice in business organizations the results of theoretical studies of the department on a commercial basis.

The research work is carried out in the direction of “Development of accounting, analytical and control support of the innovative activity of enterprises in the conditions of risk-oriented management” and includes the following:

• updating and expanding the subject area of the research conducted by the teaching staff of the department through the introduction of a comprehensive, interdisciplinary approach that is characteristic of the economic science in general in order to obtain innovative results;
• the development of the unity of educational and research activities through the introduction of scientific research results into the educational process;
• engaging students in active research;
• expansion of cooperation with foreign and national accounting schools;
• involvement of new strategic partners in scientific and applied research based on partnership agreements.

The Department provides the course planning, educational, industrial, pre-diploma and research practices, preparation and defense of theses taking a complex examination in the specialty.

The research work of the lecturers of the Department is aimed at the development of current accounting and taxation problems and is devoted to the study of conceptual issues of the theory and practice of the Ukrainian tax system formation, an adequate economic policy, focused on solving contemporary social and economic issues, strengthening of territorial cohesion of the country, ensuring the economic growth, and increasing its welfare.

The academic staff of the Department of Digitization and Business Consulting are a team of highly qualified teachers, among them 2 Doctors of Science in Economics, 5 PhDs in Economics, Associate Professors. Educational, scientific, and teaching skills of the academic staff of the Department of Digitization and Business Consulting correspond to the requirements of the higher education standards.

The academic staff provide teaching of all the courses within the “Accounting and Taxation” specialty as well as other economic specialties (Finance and Credit, Personnel Management and Labour Economics, Enterprise Economics, Management, Domestic Services, Tourism Business Management, Merchandising and Enterprise Trading, Economic Cybernetics, Law).

The academic staff of the Department of Digitization and Business Consulting are highly qualified specialists with scientific degrees, academic ranks, experience in teaching, administration, business activities, and work experience in finance.

The Head of the Department is a Doctor of Science in Economics, Professor M. Skrypnyk, a member of the specialized academic council for the defense of dissertations, the author of numerous scientific papers, and is experienced in teaching, methodological and educational work.

SPECIALTIES AND EDUCATIONAL PROGRAMS 

The academic staff of the Department of Digitization and Business Consulting 

In recent years, the Department provides training for more than 200 students.

Students’ Scientific Achievements:

Students of the Department of Digitization and Business Consulting show high activity in scientific competitions in the specialized fields, and the most active of them prepare the completed scientific works and present them in the II Round of the All-Ukrainian Competition of Student Research Papers, held annually in different branches of knowledge in various institutions of higher education, the purpose of which is the formation of students of research competence.

The winner of the II Round of the All-Ukrainian Competition of Student Research Papers in the specialty “Accounting and Taxation”, which took place at the National Academy of Statistics, Accounting and Audit, became a Master’s degree student Kateryna Saiko, who won the 3^rd-degree Diploma (2018).

The prize and 3^rd-degree diploma among the master’s works at the All-Ukrainian Competition of Undergraduate and Master's Works of Students of Higher Education Institutions in the specialty “Accounting and Taxation”, held at Zhytomyr State Technological University in November 2018, was awarded a Master’s degree student Kateryna Saiko.

In 2019, students of the specialty “Accounting and Taxation” became the winners of many All-Ukrainian Olympiads, namely:

• Diploma - Winner in the category “Connoisseur of Financial Accounting”, certificate of the participant - the second stage of the All-Ukrainian Olympiad in the specialty “Accounting and Taxation”, April 17-19, 2019, Alfred Nobel University, Dnipro – L. Shevchenko, BOA- 15.
• Diploma - Winner in the category “Expert in Business Analysis”, certificate of the participant - II stage of the All-Ukrainian Olympiad in the specialty “Accounting and Taxation”, April 17-19, 2019, Alfred Nobel University, Dnipro, T. Vitiuk, BOA -15.

• Diploma for a creative approach to solving problems, certificate - II stage of All-Ukrainian Student Olympiad in the discipline "Organization and methodology of audit", April 8-10, 2019, Mykolaiv Agrarian National University, Mykolaiv – I.S. Haydey, Mg OA -18.
• Certificate of participant - the second stage of the All-Ukrainian Student Olympiad in the discipline "Organization and methodology of audit", April 8-10, 2019, Mykolaiv Agrarian National University, Mykolaiv – T.I. Vitiuk, BOA-15.

• Certificate for promptness and ingenuity in solving problems and active participation, certificate of the participant - the second stage of the All-Ukrainian Student Olympiad in Management Accounting, May 15-17, 2019, National Technical University "Kharkiv Polytechnic Institute", Kharkov, L. Shevchenko, BOA-15.
• Certificate for Basic Theoretical Preparation and High Performance, Certificate of Participant - Stage II of the All-Ukrainian Student Olympiad in Management, May 15-17, 2019, National Technical University Kharkiv Polytechnic Institute, Kharkiv, T. Vityuk , BOA-15.

The winners of the All-Ukrainian Student Olympiad in Accounting and Taxation organized by the Department of Digitization and Business Consulting of Kyiv National University of Technologies and Design:

Tatyana Vityuk (1st place), Lyubov Shevchenko (2nd place), Karina Shchur (3rd place).

The winners of the All-Ukrainian Student Olympiad in the courses were:

Management Accounting – Tetyana Vitiuk (1st place), Lyubov Shevchenko (2nd place), Yana Didyk (3rd place);

Audit – Tetyana Vitiuk (1st place), Iryna Haydey (2nd place), Karina Shchur (3rd place);

Accounting and Reporting at Small Business Enterprises - Olena Parkhomenko (1st place), Iryna Haydey (2nd place), Lyubov Shevchenko (3rd place);

Accounting in Banks – Lyubov Shevchenko (1st place), Tetyana Vitiuk (2nd place), Karina Shchur (3rd place);

Analysis of economic activity – Tetyana Vitiuk (1st place), Yana Didyk (2nd place), Lyubov Shevchenko (3rd place);

Accounting Information Systems and Technologies in Analysis and Audit – Tetyana Vitiuk (1st place), Lyubov Shevchenko (2nd place), Karina Shchur (3rd place);

Financial Accounting – Yana Didyk (1st place), Kateryna Bilous (2nd place), Olena Krutous (3rd place).

The winners of the subsection “Organizational and methodological aspects of audit and accounting of innovative activities of Ukrainian enterprises” of the XVII All-Ukrainian Scientific Conference of Young Scientists and Students “SCIENTIFIC DEVELOPMENT OF YOUTH AT THE MODERN STAGE” were Yana Didyk, Marco Lebedev (3rd place).

For successful execution and practical realization of the youth education concept of the Department of Digitization and Business Consulting develops an annual plan of students’ education, including activities, directed to the personal development of each student.  

A complex approach to education includes different fields: public and patriotic, moral and esthetic, legislative, professional and labour, preventive health, art and esthetic.  

There is the student community Professional Studio of Accounting and Taxation at the Department Digitization and Business Consulting.

The objective of the community is to deepen students’ theoretical and practical knowledge concerning analytical estimation in scientific and research problems of audit and digital accounting in the context of the postindustrial economy, to form a role of an accounting expert at the present stage of enterprise management.

The chief instructor of the community is Associate Professor Olha Bunda.

The student scientific community is a voluntary non-profit association of students engaged in the extra-curriculum scientific and research work.

The work of the community involves:

• holding seminars, roundtable discussions, and meetings with the discussions of theoretical and practical issues in audit, analysis accounting, and taxation;
• participation in student scientific conferences in Ukraine and abroad.

The following topics at the sessions of the community are discussed:

1. Manufacturer’s warranty: legal substance and tax accounting.
2. New order: how to change authorized capital.
3. Approaches to the internal auditing system formation at the enterprise.
4. Urgent problems of accounting and taxation of dividend payment.
5. Transfer pricing mechanism in transactions between the parties.
6. Doubtful debts reserve accounting policy.
7. Inventory: industry characteristics and the order of presentation of its results in accounting.
8. Formation of career goals, understanding of the abilities, and emergence of the drive to the changes.
9. Scientific research in audit, accounting, and taxation as a basis for training the students who are doing a Master’s Degree in Accounting.
10. 2014 State Budget of Ukraine: core indicators and their impact on the financial state of public sector institutions.
11. Application features of the International Standards of Financial Reporting Statements and International Audit Standards in the domestic practice of economic entities.
12. Auditor, controller, accountant-practitioner: real-life effects.
13. Problems in efficiency evaluation techniques of energy-saving systems.

The work of the seminar is based on academic interests relating to the investigation of theory and practice problems of audit and accounting, namely, accounting procedures in corporations, socially-oriented accounting, ecological activity accounting, internal accounting procedures, management accounting, and budgeting, accounting in the presence of inflation processes, taxation, organization, and techniques of economic analysis.

The results are the accomplishment of competitive students’ scientific works, scientific articles, and abstracts written in a foreign language.

The work of the seminar is based on the academic courses taught by the Department of Digitization and Business Consulting, discussion sessions are held in a scientific discussion format which allows for building and the development of the outlook of the students who are doing Bachelor’s and Master’s degrees.

The sessions of the seminar are organized in such a way that students have an opportunity to gain deep knowledge of an accountant job, understand the current state of audit and accounting, identify the directions of their development, learn to form suggestions concerning accounting improvement, understand its international significance, compare audit and accounting in Ukraine and other countries, identify advantages and disadvantages of the national audit and accounting systems.

To get closer to the conditions of practical work, the students consider non-standard and problematic situations in the tax legislation, the peculiarities of accounting at the enterprises of different forms of economic activity that ensures the formation of necessary skills and abilities to disclose in accounting reports the operation from its beginning to the final financial result calculation, and the forecasting of its economic effects as well.

Within the years of its existence, the Department has trained many qualified specialists in accounting, audit, and management, who found their workplaces in higher educational institutions, at enterprises, in organizations of different types of ownership, in research, administrative, and public institutions.

Graduates are entitled to professional knowledge and skills, the state problems orientation, responsibility, patriotism, and a high level of national identity.

The graduates of the Department of Digitization and Business Consulting work in financial institutions, insurance companies, financial and tax offices, audit and consulting companies, companies with foreign capital, at the enterprises of light industry, public catering, utility services, in commercial companies, construction companies, at motor transport enterprises, agricultural enterprises, enterprises of food and pharmaceutical industries.

The most well-known are:

M. Verhun – a chief accountant of KNUTD;

V. Kuzenny – a 1-st category accountant of KNUTD;

L. Chuprina – a tax inspector of the State Tax Inspectorate in Pechersk district of the Main Directorate of the Ministry of Revenue in Kyiv;

L. Butrymas – an accountant at Feofania Central Military Hospital;

O. Kostyushko – an accountant of Bosch-Siemens Company;

K. Bezverhy – a chief accountant of LLC “TIS-TRANS”and LLC “New Paris”;

K. Saiko – a chief specialist of the department of personalized accounting of privileges of the Department of Labor and Social Protection of the Population of the Pechersk District State Administration in Kyiv;

O. Yosypenko – a chief specialist of the Department of Appointment and Calculation of Subsidies of the Labor and Social Protection Department of the Pechersk District State Administration in Kyiv;

L. Locksmith – a chief auditor of Oschadbank JSC;

I. Rudobaba – Chief Accountant of the Planning and Finance Department of the National Center "Small Academy of Sciences of Ukraine";

V. Antonets – MD Fashion payroll specialist;

M. Lipovenko – a chief specialist of the Department of Damage Management, Medical Examination, TD “Naftogazstrakh” Insurance Company;

O. Shovtenko – an audit specialist at “Ernst & Young Audit Services (E&Y)”;

A. Kiselev – an accountant “Door Olympus Company”;

V. Kalyanovskaya – Deputy Head of the Financial Affairs Department of TD “Naftogazstrakh” Insurance Company;

M. Plakhotniuk – an accountant of “Accounting Express” LLC;

N. Lukyanova – an accountant of “GTP” LLC.

The Department has been working with students who are citizens of other countries.

Cooperating with foreign partners, the Department trains specialists for Azerbaijan, Bulgaria, Hungary, Georgia, Germany, Mongolia, Cuba, Vietnam, Nicaragua, Costa Rica, Ethiopia, China, Russia, Moldova, Turkmenistan, and other countries.

The work with international students is based on familiarization with our country, Ukrainian people’s traditions, history, and culture. While they are staying in Ukraine, the Department of Digitization and Business Consulting organizes sightseeing tours across Kyiv, the Kyiv region, and Ukraine.

International students are engaged in the scientific and research work of the Department, in social events and actions of Kyiv National University of Technologies and Design.

Students of the specialty “Accounting and Taxation” have the opportunity to obtain a double-degree diploma and simultaneously receive a Master’s degree in the specialties of the School of Management in Warsaw: “Banking and Finance Management? (WSM), “Enterprise Management in a United Europe” (WSM).