Expansion of Functions and Rights of Accountants of Agricultural Sector and Consolidation of the Rules of Professional Ethics and Conduct

Volodymyr Metelytsia ()
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Volodymyr Metelytsia: 'Institute of Agrarian Economics' National Scientific Center, Kyiv, Ukraine

Oblik i finansi, 2015, issue 2, 29-39

Abstract: The article describes the implementation measures of the Development strategy of the accounting profession in the agricultural sector as part of its functional and ethical direction. It grounds the necessity of legislative regulation of the rights of the chief accountant or the person holding the duty of business bookkeeping. It is proved the necessity of introducing the sole responsibility of the person who is entrusted with the task of the organization of accounting at the corporate level (owner, head of the company) for illegal disposals. Given the author's proposals to expand the activities of the National Classification of Economic Activities DK 009: 2010. It is proposed to extend the tasks, duties and requirements for knowledge of chief accountants in the Handbook of qualifying characteristics of professions. Brought into line accounting qualification of 'Practicing accountant' and 'Professional accountant' according to the programs of professional accounting education in the agricultural sector with the qualification requirements for staff accountants (experts, professionals, managers). Worked out the norms of Code of Ethics of the Federation of auditors, accountants and financiers of agricultural sector of Ukraine.

Keywords: functions and powers of accountant; professional ethics; moral values; fundamental principles; cultural stereotypes (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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