Концептуальні засади сертифікації бухгалтерів агросектору

Abstract

У статті визначені причини невідповідності міжнародних програм сертифікації бухгалтерів запитам національної економіки. Запропоновано Концепцію сертифікації та постійного професійного розвитку бухгалтерів аграрного сектору. Визначено загальні положення, місію, організаційну схему, переваги та можливості програми CPA Agro («Сертифікований професійний бухгалтер агросектору»).

The article identifies the reasons for the inconsistency of international ccounting certification programs with national economy requirements. The Concept of Certification and Continuous Professional Development of Agricultural Accountants is proposed. The general provisions, mission, organization chart, benefits and capabilities of the CPA Agro (Certified Professional Accountant for the Agro-Sector) program are identified. The purpose of this research is to analyze the domestic system of professional certification of accountants in the agricultural sector and to develop the conceptual foundations of its strategic development. Research methods: empirical level methods (observation, description), theoretical level methods (abstract, historical, logical), theoretical and empirical methods (formalization, generalization, modeling, induction, deduction, analysis, synthesis), philosophical methods (dialectical, metaphysical, rationalism and irrationalism). In order to take into account international experience and domestic industry specifi city, the Center for Professional Accountants (CPA, Ukraine), together with the Institute of Certifi ed Financial Managers (ICFM, UK), introduced the program of professional certification of accountants. The in-depth specialization of the CPA Agro program will allow to reveal in the training courses the specific features of legal regulation, accounting, reporting and taxation of the activities of agricultural producers. The CPA Agro program covers three levels of professional qualification: practical, diploma and professional. As a result of successful independent testing under the CPA Agro program, its students will receive international certificates and diplomas. This will increase the mobility of domestic accounting personnel in international labor markets, raise the quality of professional services and increase the status of accountantsin the enterprise management system.