DIRECTIONS FOR IMPROVING THE TRAINING OF SPECIALISTS IN THE CONTEXT OF THE NEED TO PROVIDE REQUESTS FOR THE DEVELOPMENT OF THE FINANCIAL SECTOR AND THE CHALLENGES OF FORMATION "INDUSTRY 5.0"
Abstract
The article substantiates the need to transform educational trajectories in the training of accounting and finance specialists, which is due to changes in the functioning of the financial sector and the expansion of the professional sphere and opportunities in the modern business environment. It has been proven that the challenges of "Industry 5.0" determine the need to adapt both the system of financial support and accounting support for sustainable innovative development, and the process of training specialists in the field of accounting and finance in accordance with the requirements of the labor market. It is noted that the objective is the need to implement an interdisciplinary approach in order to form integrated thinking and competencies of accounting and financial specialists who are able to form, audit and interpret the indicators of integrated reporting for making balanced management decisions.
References
Ukraine approved a new strategy for the development of the financial sector. Financial Club. Available at: https://finclub.net/ua/news/ukraina-zatverdyla-novu-stratehiiu-rozvytku-finansovoho-sektoru.html
Stancheva-Todorova E. & Bogdanova B. (March, 2021) Enhancing investors’ decision-making–An interdisciplinary AI-based case study for accounting students. In AIP Conference Proceedings. AIP Publishing.Vol. 2333, no. 1. DOI: https://doi.org/10.1063/5.0041612
Parker, L. D. (2001) Back to the future: The broadening accounting trajectory. The British Accounting Review, no. 33(4), pp. 421–453. DOI: https://doi.org/10.1006/bare.2001.0173
Pimentel E., Cho C. H. & Bothello J. (2023) The blind spots of interdisciplinarity in addressing grand challenges. Critical Perspectives on Accounting, no. 93. DOI: https://doi.org/10.1016/j.cpa.2022.102475
Charles H. Cho, Anna Kim, Michelle Rodrigue, Thomas Schneider Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community. Sustainability Accounting Management and Policy Journal. DOI: https://doi.org/10.1108/SAMPJ-08-2019-0311.
Manifesto on Ukraine's transition to Industry 5.0 Ukrainian Cluster Alliance. Unification of organizations of Ukraine for the sake of the development of the cluster movement and the growth of the economy. Available at: https://www.clusters.org.ua/blog-single/manifest-perehid-ua-industry5-0/
Guild of Professional Internal Auditors of Ukraine. Available at: https://gildia.kiev.ua/oblik-yakij-nam-potriben-universalni-standarti-obliku-esg/
Kononenko L. & Nazarova G. (2020) Forms of accounting: retrospect and modernity. Economic space. no 157. pp. 89–96. DOI: https://doi.org/10.32782/2224-6282/157-17
Kononenko L. V., Orishaka O. V., Selishcheva E. V. (2022) Formation of digital competence as a basis for the transformation of higher education in the conditions of globalization processes. Herald of science and education. Philology Series, Pedagogy Series, Sociology Series, Culture and Art Series, History and Archeology Series, no. 1(1), pp. 169–180. DOI: https://doi.org/10.52058/2786-6165-2022-1(1)-169-180.
Kononenko S. O., Kononenko L. V., Nazarova G. B. (2023) Standardization and certification in accounting and auditing as a factor of increasing reliability and trust in the information provision of users of financial information. Science and technology, no 9 (23), pp. 195–205. DOI: https://doi.org/10.52058/2786-6025-2023-9(23)-195-206
Albrecht W. S., Sack R. J. (2000) Accounting education: charting the course through a perilous future. American Accounting Association. Accounting education, no. 16, 72 p.
Gaffikin M. J. R. (2003) The A Priori Wars: The Modernization of Accounting Thought. Accounting Forum, no. 27(3), pp. 291–311.
Islam, M. A. (2017) Future of Accounting Profession: Three Major Changes and Implications for Teaching and Research. In Future of Accounting Profession: Three Major Changes and Implications for Teaching and Research. International Federation of Accountants (IFAC). Available at: https://www.ifac.org/global-knowledge-gateway/business-reporting/discussion/future-accounting-profession-three-major
Maria C. Tavares, Graça Azevedo, Rui P. Marques & Maria Anunciação Bastos (2023) Challenges of education in the accounting profession in the Era 5.0 : A systematic review. Cogent Business & Management, no. 10, p. 30. DOI: https://doi.org/10.1080/23311975.2023.2220198
Prystemskyi O. S., Sakun A. Zh. (2021) Improvement of theoretical and methodological aspects of the functioning of the accounting system. Efficient economy, no. 4. Available at: http://www.economy.nayka.com.ua/?op=1&z=8769
Mandatory ESG reporting in Ukraine: a point of view. Practice of IFRS. (2023). Available at: https://ibuhgalter.net/ru/material/1265/25459
Yavar Herekar (2022) REPORT ESG Disclosure Standards for Non-Banking Financial Institutions with Recommendations. UNDP-UA-ESG-disclosure-UKR. Available at: https://search.app/17hHPv2NXb2vqkTF6
On accounting and financial reporting in Ukraine: Law of Ukraine dated 16.07.1999 No. 996-XIV. Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/996-14#Text
Accounting research at the Zhytomyr Polytechnic. Volume 6: Development of integrated enterprise reporting: monograph. Zhytomyr: 2019. 268 p.
Skrypnyk S. V., Shepel I. V. (2020) Methodology and practice of application of international auditing standards. Investments: practice and experience, no. 19-20, pp. 52–58. DOI: https://doi.org/10.32702/2306-6814.2020.19-20.52
