Organizational and Accounting Aspects of the Operating of Scientific Institutions of Public Sector

Kateryna Obykhod ()
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Kateryna Obykhod: National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

Oblik i finansi, 2019, issue 1, 55-62

Abstract: In the context of reforming public sector accounting and bringing it closer to international standards, the main element of the institution's activities is a well-organized accounting system. The purpose of the article is to disclose the organizational and accounting aspects of the operating of scientific institutions of public sector. The activity of the National Academy of Agrarian Sciences of Ukraine was chosen as the object for the monographic research. The essence of the public sector as an institute in the development of the country was revealed. The analysis of scientific approaches to understanding the role of the state in the economic process was carried out. The organizational structure of the National Academy of Agrarian Sciences of Ukraine was presented, which includes various forms of management, both public sector institutions and commercial enterprises, that makes it difficult to consolidate the accounting data the level of the main manager of budget funds. The dynamics of financing of the National Academy of Agrarian Sciences of Ukraine was estimated. The classification of services of scientific institutions for accounting purposes was presented. The analysis of the formation of a special fund of the National Academy of Agrarian Sciences of Ukraine and the dynamics of its distribution during 2010-2017 was carried out. It was established that a significant share of revenues is income from services rendered by scientific institutions. So, the scientific institutions as centers for the development of innovative ideas become more and more active subjects of the country's socio-economic development. The accounting aspects of the provision of services by public sector institutions were disclosed, taking into account the implementation of the provisions of the Strategy for Modernizing the System of Accounting and Financial Reporting in the Public Sector for the Period up to 2025.

Keywords: scientific institution; provision of scientific services; budget financing; own revenues; public sector accounting; National Academy of Agrarian Sciences of Ukraine (search for similar items in EconPapers)
JEL-codes: I23 L33 M41 (search for similar items in EconPapers)
Date: 2019
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