Accounting, taxation, analysis and audit

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2 February 2021 to 28 May 2021

General information

The International professional creativity students contest in accounting, taxation, analysis and audit (hereinafter referred to as the Competition) opens a call to students for contest joining in the form of presentation and defense of competitive works on accounting, taxation, analysis and audit. 

This competition instituting organisers  are the Department of accounting and analysis of the National University "Lvivs'ka Polytehnika", the Department of accounting, analysis and audit of the Odesa National Polytechnic University together with specialized departments of foreign partner institutions: the Marie Curie-Sklodowska University in Lublin and Bucharest University "Artifex". 

The contest objectives are: 

  • assistance to the formation of young scientists and practitioners creative generation in the field of accounting, taxation, analysis and audit in the context of European integration; 
  • enabling the students' skills in communicating with representatives of other professional groups at different levels, stipulating their interest to scientific research activity, and publishing their research results in a foreign language;
  • increasing the  "Accounting and Taxation" speciality prestige.

The competition is held in three stages:

Stage I – at higher education institutions contest held in accordance with academic councils decision – until April 23, 2021;
Stage II – at the Odesa National Polytechnic University, until May 14, 2021; 
Stage III – competition final, at the Odesa National Polytechnic University, on May 27–28, 2021. 

Competition official language: English. 

Contest procedure
  1. During the first stage, the best students works (up to three contest candidates) are selected in-situ at higher education institutions. The selected works together with the filed application forms shall be sent electronically to the contest Steering committee secretariat (refer to our contact email at this page).
  2. During the second stage, the jury evaluates the submitted works and determines the first round winning participants which pass to the final stage, expectedly these will be at least 50% of submitted works' number. Each work is evaluated by two jury members. 
  3. All participants shall be acknowledged about the contest second stage results and the list of invited to participate in the final stage at the latest term of May 14, 2021 with information announcement on this website. 
  4. The competition final stage shall be arranged as a public presentation, the finalist defending their works in the video conference format with the subsequent winners deciding and awarding.
  5. The competition results shall be published on this website. 
  6. The contest participants must comply with its Code of conduct and the ethical behavior principles. When failing to, by the decision of the competition jury, such competitor in breach may be suspended from further participation with his/her competing work withdrawal from the eligible presentations list. 
  7. If any, appeals opposing to the results of Stage II shall be accepted and considered until May 18, 2021, and these concerning the final stage results – at the latest on May 28, 2021.

Requirements to competing works:

  1. Eligible for submittal to the competition shall be the students' papers on topical issues of accounting, taxation, analysis and audit, compiled in English for the first time and previously not published in any form possible. 
  2. The contesting studies must be search-based by their nature, be creative, bear clear indices of scientific novelty, being practically focused, and never contain any plagiarism, fabrication, or falsification.
  3. These contest entries can be elaborated individually or by the authors' team (never more than three authors).
  4. The competing study must contain:
  • an abstract (indicating the research relevance, purpose, tasks, methodology used and the study general characteristics) and keywords (the volume of English abstract version should be at least 1800 characters, recommended keywords number: at least five);
  • introduction, exposing the problem statement, analysis of recent researches and publications,  the given research goal formulation, and so on;
  • main research material presentation with a comprehensive justification of the obtained scientific results;
  • conclusions and prospects for further research;
  • list of sources used.
  1. The total amount of work is up to 1.0 conventional printed sheet (40,000 printed characters), excluding appendices and the list of reference sources used.

Preparing your presentation be careful to comply with the following requirements: 

  • text field: Times New Roman font, line spacing – 1.5, body size 14, page format A4, margins: left – 30 mm, right – 10 mm, top and bottom – 20 mm each;
  • drawings and illustrations attached to the work should be arranged on a sheet of A3 or A4 format.

Send the electronic version of your work simultaneously in two formats:

1) *.doc or *.docx;
2) *.pdf. 

Contest participants
  1. Our competition welcomes to participation students of higher educational institutions of Ukraine and from abroad.
  2. The contest participants do solely bear responsibility for the accuracy of data they provided to the jury and must guarantee their authentic authorship.
  3. Relations between the contest institutors and its participants regarding the use of copyright-protected objects or related rights of the competition winners are regulated by the ruling and legal acts compliant to the requirements of the Civil Code of Ukraine, the law of Ukraine "On copyright and related rights".
Criteria for competitive works evaluating
  1. The papers are evaluated according to the following criteria: 
  • thematic problem relevance, depth of this problem state research in modern theory and practice;
  • use of scientific research methods, elements of scientific novelty; 
  • creativity and practical significance, quality of research results presentation. 
  1. Based on the papers evaluation results works, the average rating shall be assigned to each work presented to the competition. Any significant difference occurring in the ratings used to averages calculation, an additional third review shall be scheduled. In this case, the rating averages issue from summarising all  three reviewers' opinion. 
  2. While work presentation session and competing research defense, the participant must develop:
  • goals, objectives, stages and methods of the study carried out; 
  • analysis of the problem solved, obtained results description,  their scientific novelty and practical significance; 
  • conclusions about the directions and expected effect from those results use, prospects for further research, etc. 
  1. The presented work defense  evaluation follows such criteria: 
  • quality and content of research results presentation; 
  • reasonableness of  your scientific research results presentation;
  • answers validity.
Procedure for winners choosing and awarding
  1. The competition winners are determined by the jury based on the final rating assessment.
  2. When holding a competition in several categories, the winners are decided for each category. When a winning research has been prepared by an authors’ team, all team members are considered winners.
  3. The final rating score is formed on a 100-point scale based on the results of both second and final stages. 
  4. In case of an equal score given at final summarised rating, the victory is awarded to the competition work that got the highest rating on the final stage assessment results.
  5. The competition winners are awarded with diplomas of I–III degrees according to the rating. The number of top best researches awarder with a I prize diploma shall never exceed 25% of the total number of winning works selected. 
  6. The competition final stage participants and their research supervisors are awarded with respective certificates and commendations. The competition jury can recommend the best competitive works for publication in scientific professional periodicals of Ukraine or other participating countries.
Steering committee
  • Andriy O. Vitrenko – Deputy Minister of Education and Science of Ukraine, Steering Committee Chairman;
  • Yevgen V. Bazhenkov - Acting Director of the State Scientific Institution "Institute for Education Content Modernization",  Vice-Chairman of the Steering Committee;
  • Ivan V. Demydov – "Lvivs’ka Polytehnika"  National University, Vice-rector for research, Vice-Chairman of the Steering Committee;
  • Sergiy A. Nesterenko - Odesa National Polytechnic University Vice-rector, Vice-Chairman of the Steering Committee;
  • Elzbieta Bukalska  - Marie Curie-Sklodowska University, Department head, Vice-Chairman of the Steering Committee (by consent);
  • Katalin Detku - "ARTIFEX" University of Bucharest,  Department head, Vice-Chairman of the Steering Committee (by consent);
  • Natalia P. Mykhailenko -  State Scientific Institution "Institute for Education Content Modernization", highest category methodologist; , Steering Committee Executive Secretary; 
  • Alla A. Balan - Odesa National Polytechnic University, associate professor; 
  • Adam Buyak -  Marie Curie-Sklodowska University, associate professor (by consent);
  • Lydiia O. Voloshchuk – Odesa National Polytechnic University, Department head ;
  • Volodymyr I. Vos'kalo - "Lvivs’ka Polytehnika"  National University,  Department deputy head;
  • Yuri M. Safonov - deputy Director of the State Scientific Institution "Institute for Education Content Modernization";
  • Anatolyi G.Zagorodny - "Lvivs’ka Polytehnika"  National University,  Department professor;
  • Olena M. Kovaliova  - Odesa National Polytechnic University, Department deputy head; 
  • Oleksandr A. Kuzub  - president of the public association "Institute of certified accounting and audit professionals", director of "Audit-ASK" LLC audit and consulting company (by consent);
  • Oleg Ye. Kuzmin - "Lvivs’ka Polytehnika"  National University,  Institute director;
  • Lubomyr M. Pylypenko - "Lvivs’ka Polytehnika"  National University, professor;
  • Kostiantyn S. Shaposhnykov –  State Scientific Institution "Institute for Education Content Modernization" Department head; 
  • Natalia M. Selivanova - Odesa National Polytechnic University, associate professor;
  • Hanna B. Svinariova - Odesa National Polytechnic University associate professor;
  • Olena I. Tyvonchuk -"Lvivs’ka Polytehnika"  National University, associate professor;
  • Svitlana V. Filyppova - Odesa National Polytechnic University  Institute Director;
  • Tetiana I. Khorolets' – public organization "International Professional Union of Auditors", deputy Chairman of the board,  Director of "PE "AVISTA" audit company (by consent); 
  • Svitlana O. Cherkasova  -  Odessa National Polytechnic University associate professor;
  • Gennady Ciobanu -"ARTIFEX" University of Bucharest, associate professor  (by consent); 
  • Svitlana P. Yudina - State Scientific Institution "Institute for Education Content Modernization"  sector head;
  • Igor Yo. Yaremko - "Lvivs’ka Polytehnika"  National University, Department head.
Competition Jury
  • Andriy A. Pylypenko - Doctor of Economics, Professor, Academician of the Academy of Economic Sciences of Ukraine, Semen Kuznets' Kharkiv National Economic University Accounting and Business Consulting  Department head, Jury Chairman;
  • Lidiia O. Voloshchuk – Doctor of Economics, Professor, Odesa National Polytechnic University Accounting, Analysis and Audit  Department head, Vice-chairman of the Jury;
  • Igor Yo. Yaremko - Doctor of Economics, Professor, -"Lvivs’ka Polytehnika"  National University, Accounting and Analysis Department head, Vice-chairman of the Jury; 
  • Alla A. Balan - Ph.D. in Economics, Odesa National Polytechnic University; Accounting, Analysis and Audit Department Associate Professor; 
  • Tetiana V. Bochulya – Doctor of Economics, Professor, Academician of the Academy of Economic Sciences of Ukraine, Kharkiv State University of Food Technology and Trade,  Finance and Accounting Department  Professor;
  • Buyak Adam - PhD, Marie Curie-Sklodowska University Enterprise Finance and Accounting Department Associate professor (by consent);
  • Sofia M. Kafka - Doctor of Economics, Associate Professor, Ivano-Frankivsk National Technical University of oil and gas,  Accounting and Taxation Department head; 
  • Olena M. Kovaliova - Ph.D.in Economics, Associate Professor, Odesa National Polytechnic University Accounting, Analysis and Audit Department deputy Head ;
  • Oleksiy M. Kovaliuk – Doctor of Economics, Professor, Ivan Franko Lviv National University Accounting and Audit Department head;
  • Svitlana V. Labunska – Doctor of Economics, Semen Kuznets' Kharkiv National Economic University Accounting and Business Consulting Department Professor; 
  • Sergiy F. Legenchuk – Doctor of Economics, Professor, Academician of the Academy of Economic Sciences of Ukraine, Zhytomyr Polytechnic State University Accounting and Audit Department head;
  • Olha I. Luhova  - Ph.D. in Economics, Mykolaiv National Agrarian University, Accounting and taxation  Department senior lecturer;
  • Yulia A. Manachynska – Ph.D. in Economics, Chernivtsi Trade and Economics Institute behind the Kyiv National Trade and Economic University, Accounting and Taxation Department Associate Professor;
  • Yuriy S. Pogorelov – Doctor of Economics, Professor, Academician of the Academy of Economic Sciences of Ukraine, counsellor to a member of the Accounting Chamber (by consent); 
  • Natalia M. Poznyakovska - Ph.D. in Economics, Associate Professor,, National University of Water management and Nature Management Accounting and Audit Department head;
  • Sergiy A. Rogozny – auditor, consultant, member of the Council of the Federation of Professional Accountants and Auditors of Ukraine (FSBAU),  Finance and Budget Committee head (by consent); 
  • Oleg G. Sokol - Doctor of Economics, Associate Professor, Dmytro Motorny Tavrian State Agrotechnological University Accounting and Taxation Department Head;
  • Lyazzat A. Temirbekova  -Karaganda State University named after academician E. A. Buketov, Accounting and Audit Department senior lecturer (by consent); 
  • Olena I. Tyvonchuk - Ph.D. in Economics, -"Lvivs’ka Polytehnika"  National University, Accounting and Analysis Department Associate Professor;
  • Zoriana M. Skybynska – Ph.D. in Economics, -"Lvivs’ka Polytehnika"  National University, Accounting and Analysis Department Associate Professor;
  • Maria Yu. Chik – Ph.D. in Economics, Lviv University of Trade and Economics, Accounting, Analysis, Control and Taxation  Department Associate Professor; 
  • Gennady Ciobanu – Ph.D. , senior researcher at the National Scientific Research Institute for Labor and Social Protection (INCSMPS), "ARTIFEX" University of Bucharest Finance and Accounting Department Associate Professor (by consent);
  • Liudmyla V. Chyzhevska – Doctor of Economics, Professor, Academician of the Academy of Economic Sciences of Ukraine, Zhytomyr Polytechnic State University Accounting and Audit Department Professor;
  • Maria M. Shygun – Doctor of Economics, Professor, Academician of the Academy of Economic Sciences of Ukraine, Kyiv National Economic University named after Vadym Hetman, Accounting  and Taxation Department head;
  • Andriy O. Shuliko – Ph.D. in Economics, Uzhgorod National University Accounting  and Audit Department Associate Professor.

Results of the II Stage 

The International jury summed up the results of review of competitive works of the participants of II Stage of the International professional creativity students contest in accounting, taxation, analysis and audit during the period from April 24 to May 14, 2021.

76 students from 28 Ukrainian and 5 foreign institutions of higher education, which presented 56 works, took part in the second stage of the contest.

Rating list of works of the participants of the II Stage of the International professional creativity students contest in accounting, taxation, analysis and audit

Work code

Work title

Estimates of reviewers (max. 50 points)

Average score

І

ІІ

1

034

Accounting for the formation of the enterprise reserve system: risks, procedures, conditions

47

50

48,5

2

018

Accounting and taxation of operations related to the IT-companies' services and software products providing

46

50

48

3

038

Methodology and practice of analysis of the financial condition of enterprises: the existing shortcomings and ways to eliminate them

49

43

46

4

008

Business valuation: international experience and practice

43

47

45

5

017

Introduction of a balanced indicators  system as a tool ensuring the housing and utilities sector managing companies’ financial results management

46

44

45

6

019

Imperative of digital transformation of internal audit: ensuring continuity of activity in crisis

49

41

45

7

035

Accountant of the future: the human mind vs artificial intelligence

38

50

44

8

052

Development and analysis of the map of innovative-cognitive competences of a stock accountant

40

48

44

9

006

The current state and prospects for the development of electronic money accounting in Ukraine

45

40

42,5

10

036

Analysis of the enterprise operating expenses and ways of improvement of their accounting

44

41

42,5

11

015

Theoretical and practical aspects of audit procedures for preventing financial statement frauds

40

44

42

12

041

Taxation of blogging in Ukraine and the world

39

45

42

13

016

Peculiarities of organization and methodology as to the accounting municipal electric transport enterprises long-term liabilities  (example given of the Municipal Enterprise «Odesmiskelektrotrans»)

40

43

41,5

14

020

Financial statements in the risk management system of agricultural enterprise

42

41

41,5

15

023

Accounting as a tool for overcoming illegal timber circulation at forest and logging enterprises

45

38

41,5

16

029

System of internal audit quality control: features of formation and directions of improvement in audit firms

48

35

41,5

17

032

Risk-oriented approach for the improvement of the accounting system and internal control of public sector entities in Ukraine

39

44

41,5

18

033

Public procurement: features, experience, prospects

40

43

41,5

19

044

Paperless accounting

43

40

41,5

20

021

Procedures for restoring the liquidity of the mining and metallurgical industry by optimizing receivables and payables

42

40

41

21

049

Accounting of transactions with suppliers and contractors : Ukrainian experience and suggestions of improving

36

46

41

22

025

Profit formation in the accounting system to ensure the management of the enterprise

41

40

40,5

23

045

Theoretical and methodological principles for accounting reflection of goodwill: dialectics of development and directions of improvement

49

32

40,5

24

028

Improvement of organizational and

methodological support of accounting and analysis of fixed assets at the enterprise

41

39

40

25

050

Methodological approaches to evaluation, accounting, and reporting of human capital

34

45

39,5

26

037

Financial and non-financial reporting of the agricultural enterprise as a criterion of conformity of its activity to the European Green Deal

33

45

39,0

27

026

Accounting of cryptocurrency: the realities of the present

39

38

38,5

28

001

The specificity of accounting and control of the preservation of valuables in museum institutions of Ukraine

42

34

38

29

010

Accounting and analytical prediction of globalization and localization after pandemic covid-19

43

33

38

30

011

Fiscal effectiveness of corporate income tax: theoretical and empirical aspects

33

43

38

31

022

Analysis of expenditures of powiat center for family support in Lublin in the context of its development

47

29

38

32

027

Theoretical, methodological and practical aspects of accounting and audit of payroll at the enterprise LCC “Krankomplekt”

37

39

38

33

031

The features of the organization of accounting during quarantine

36

37

36,5

34

040

Aggressive tax planning of transnational corporations in international economic relations: the essence, consequences and mechanisms of counteraction

39

33

36

35

051

Improving a system of accounting and audit of goods in terms of retailing

31

40

35,5

36

030

The use of cloud technologies in accounting

30

40

35

37

042

Accounting, analysis and internal control of the calculation process at full cost: domestic and international experience

34

36

35

38

009

Development directions of accounting support for organic agricultural products cost management

33

36

34,5

39

004

Prerequisites and features of environmental accounting

36

32

34

40

048

Theory and methods of management accounting in the crisis of the economy during the pandemic in Ukraine and China

32

36

34

41

039

Transition of Ukrainian companies to IFRS: economic feasibility or a fashionable trend

39

28

33,5

42

046

Analysis of methods for assessing a brand as a significant component of a company’s business value

31

36

33,5

43

012

Code of ethics for professional accountants and auditors

39

25

32

44

013

Efficiency of local taxation in the context of ensuring of socioeconomic development of the regions

35

28

31,5

45

002

Accounting and cost analysis of consulting companies (according to the materials of LLC “COMPANY “SNISH””

31

31

31

46

003

Internal control as a tool for achieving the objectives of the enterprise

22

40

31

47

005

Analysis of the enterprise’s forecasted financial stability model

30

28

29

48

047

Digitalization  of financial-accounting  services in the conditions of the new challenges of development

24

34

29

49

024

Organization of the self-sufficient accounting process for the enterprise management

35

22

28,5

50

014

Development of transfer price concepts and analysis of its efficiency in oil industry enterprises

33

23

28

51

043

Experience in training accountants and auditors at US universities and prospects for cooperation with them

26

30

28

52

007

Controlled transactions in transfer pricing

24

28

26

53

055

The main operations and financial flows within the state treasury in Romania

18

31

24,5

54

053

Sustainable transport financing as a prerogative to update transport strategy of Ukraine

25

19

22

55

054

Ocean  Revival  in a pandemic: a stable economy – strategic direction SD4 International Maritime Organization

30

13

21,5

56

056

The financial activity of enterprise through the prism of interdisciplinary

20

22

21

 

According to the Regulations of the Contest (Order of the Ministry of Education and Science of Ukraine № 138 від 02.02.2021) the number of participants in the final stage of the Contest must be at least 50% of the number of submitted works. According to the rating based on the results of the second stage, 32 competitive works were recommended for participation in the final stage.

List of competitive works and participants, invited to the final stage of the Contest in the format of a video conference

Name of authors

Work title

Name of the institution (institutions) of higher education

1

Sarnytska Daria, Filishyn Maksym, Holestiakova Natalia

Accounting for the formation of the enterprise reserve system: risks, procedures, conditions

Mykolaiv National Agrarian University, National Academy of Statistics, Accounting and Audit, European Institute of Further Education

2

Partas Daria,

Michał Ozimek

Accounting and taxation of operations related to the IT-companies' services and software products providing

Odessа Polytechnic State University, Maria Curie-Sklodowska University in Lublin

3

Zhyrnova Arina

Methodology and practice of analysis of the financial condition of enterprises: the existing shortcomings and ways to eliminate them

Lviv Polytechnic National University

4

Kolomiiets Diana, Hnasko Olena

Business valuation: international experience and practice

Kyiv National University of Trade and Economics

5

Kiminchydzhy Hanna

Introduction of a balanced indicators  system as a tool ensuring the housing and utilities sector managing companies’ financial results management

Odessа Polytechnic State University

6

Kovalchuk Daria

Imperative of digital transformation of internal audit: ensuring continuity of activity in crisis

Vasyl’ Stus Donetsk National University

7

Dermanska Mariia, Pavliuk Vladyslav

Accountant of the future: the human mind vs artificial intelligence

The National University of Water and Environmental Engineering

8

Pankova Alisa

Development and analysis of the map of innovative-cognitive competences of a stock accountant

National Technical University “Dnipro Polytechnic”

9

Aksyuta Valeria

The current state and prospects for the development of electronic money accounting in Ukraine

Simon Kuznets Kharkiv National University of Economics

10

Pankiv Mariana,     Kut Dina,

Gabriela Wojtan

Analysis of the enterprise operating expenses and ways of improvement of their accounting

Lviv Polytechnic National University, Maria Curie-Sklodowska University in Lublin

11

Konyk Mariana

Theoretical and practical aspects of audit procedures for preventing financial statement frauds

Kyiv National Economic University named after Vadym Hetman

12

Fedets Olena

Taxation of blogging in Ukraine and the world

Ivan Franko National University of Lviv

13

Fraiman Anastasiia

Peculiarities of organization and methodology as to the accounting municipal electric transport enterprises long-term liabilities  (example given of the Municipal Enterprise «Odesmiskelektrotrans»)

Odessа Polytechnic State University

14

Volkov Mykyta, Honcharuk Diana

Financial statements in the risk management system of agricultural enterprise

Uman National University of Horticulture

15

Vasylenko Iryna

Accounting as a tool for overcoming illegal timber circulation at forest and logging enterprises

Polissya National University

16

Shelest Anastasiia

System of internal audit quality control: features of formation and directions of improvement in audit firms

Chernihiv Polytechnic National University

17

Velihurska Anastasiia

Risk-oriented approach for the improvement of the accounting system and internal control of public sector entities in Ukraine

The National University of Water and Environmental Engineering

18

Kotliar Daryna, Miroshyn Nazar,

Amanbekova Anel

Public procurement: features, experience, prospects

National Technical University “Kharkiv Polytechnic Institute”, Mykolaiv National Agrarian University, Academician E.A. Buketov Karaganda State University

19

Kryvych Nataliia

Paperless accounting

Kharkiv Petro Vasylenko National Technical University of Agriculture

20

Antonivska Olha

Procedures for restoring the liquidity of the mining and metallurgical industry by optimizing receivables and payables

Kyiv National Economic University named after Vadym Hetman

21

Prots Halyna

Accounting of transactions with suppliers and contractors : Ukrainian experience and suggestions of improving

Lutsk National Technical University

22

Plysak Maryna

Profit formation in the accounting system to ensure the management of the enterprise

Polissya National University

23

Mazur Iryna

Theoretical and methodological principles for accounting reflection of goodwill: dialectics of development and directions of improvement

Lviv Polytechnic National University

24

Zachepylo Daria, Korokhova Maryna

Improvement of organizational and

methodological support of accounting and analysis of fixed assets at the enterprise

Zaporizhzhia National University

 

25

Kareva Olena, Matviiv Illia

Methodological approaches to evaluation, accounting, and reporting of human capital

University of the State Fiscal Service of Ukraine

26

Zuzans'ka Oksana

 

Financial and non-financial reporting of the agricultural enterprise as a criterion of conformity of its activity to the European Green Deal

Zhytomyr Polytechnic State University

27

Lubenska Alina

Accounting of cryptocurrency: the realities of the present

Kharkov National Automobile  and  Highway  University

28

Bondar Zhanna

The specificity of accounting and control of the preservation of valuables in museum institutions of Ukraine

Vinnytsia Institute of Trade and Economics of Kyiv National University of Trade and Economics

29

Shcherbakov Kirill

Accounting and analytical prediction of globalization and localization after pandemic covid-19

Dmitry Motorny Tavria State Agrotechnological University

30

Katorska Iryna

Fiscal effectiveness of corporate income tax: theoretical and empirical aspects

Sumy State University

31

Brzezińska Natalia

Analysis of expenditures of powiat center for family support in Lublin in the context of its development

Maria Curie-Sklodowska University in Lublin

 

32

Sokolova Hanna

Theoretical, methodological and practical aspects of accounting and audit of payroll at the enterprise LCC “Krankomplekt”

Zaporizhzhia National University

 

The final stage of the Contest (final conference) will take place on May 27-28, 2021 in the format of a video conference on the Zoom platform. Invitations and links will be sent to each participant to the e-mail address specified in the application form of the Contest participant.

In accordance with p. 3 of section VI «Regulations on student professional creative competitions, tournaments» (Order of the Ministry of Education and Science of Ukraine № 1150 from 27 September 2016, https://zakon.rada.gov.ua/laws/show/z1358-16#Text), on which the Regulations of the Competition are based – «The number of winners of contests, tournaments by rating can be no more than 25% of participants or teams of the total number of participants». 

 

Results of the III final stage

The final stage of the International professional creativity students contest in accounting, taxation, analysis and audit (final conference) took place on May 27-28, 2021 in the format of a video conference on the Zoom platform at Odessа Polytechnic State University. The International jury determined the winners among the reports of 32 works of the finalists of the Contest.

Ranked list of results of the III stage of the International professional creativity students contest in accounting, taxation, analysis and audit

Name of authors

Work title

Name of the institution (institutions) of higher education

Score of the  ІІ Stage

Score of the  IІІ Stage

Overall rating score

1

Zhyrnova Arina

Methodology and practice of analysis of the financial condition of enterprises: the existing shortcomings and ways to eliminate them

Lviv Polytechnic National University

46,0

43,7895

89,7895

2

Sarnytska Daria, Filishyn Maksym, Holestiakova Natalia

Accounting for the formation of the enterprise reserve system: risks, procedures, conditions

Mykolaiv National Agrarian University, National Academy of Statistics, Accounting and Audit, European Institute of Further Education

48,5

40,3000

88,8000

3

Kiminchydzhy Hanna

Introduction of a balanced indicators  system as a tool ensuring the housing and utilities sector managing companies’ financial results management

Odessа Polytechnic State University

45,0

43,2105

88,2105

4

Partas Daria,

Michał Ozimek

Accounting and taxation of operations related to the IT-companies' services and software products providing

Odessа Polytechnic State University, Maria Curie-Sklodowska University in Lublin

48,0

40,1400

88,1400

5

Dermanska Mariia, Pavliuk Vladyslav

Accountant of the future: the human mind vs artificial intelligence

The National University of Water and Environmental Engineering

44,0

42,1500

86,1500

6

Kolomiiets Diana, Hnasko Olena

Business valuation: international experience and practice

Kyiv National University of Trade and Economics

45,0

39,9545

84,9545

7

Volkov Mykyta, Honcharuk Diana

Financial statements in the risk management system of agricultural enterprise

Uman National University of Horticulture

41,5

43,1053

84,6053

8

Vasylenko Iryna

Accounting as a tool for overcoming illegal timber circulation at forest and logging enterprises

Polissya National University

41,5

42,5556

84,0556

9

Fraiman Anastasiia

Peculiarities of organization and methodology as to the accounting municipal electric transport enterprises long-term liabilities  (example given of the Municipal Enterprise «Odesmiskelektrotrans»)

Odessа Polytechnic State University

41,5

42,5500

84,0500

10

Pankova Alisa

Development and analysis of the map of innovative-cognitive competences of a stock accountant

National Technical University “Dnipro Polytechnic”

44,0

39,5000

83,5000

11

Kovalchuk Daria

Imperative of digital transformation of internal audit: ensuring continuity of activity in crisis

Vasyl’ Stus Donetsk National University

45,0

38,4545

83,4545

12

Kotliar Daryna, Miroshyn Nazar,

Amanbekova Anel

Public procurement: features, experience, prospects

National Technical University “Kharkiv Polytechnic Institute”, Mykolaiv National Agrarian University, Academician E.A. Buketov Karaganda State University

41,5

41,5455

83,0455

13

Konyk Mariana

Theoretical and practical aspects of audit procedures for preventing financial statement frauds

Kyiv National Economic University named after Vadym Hetman

42,0

40,9500

82,9500

14

Mazur Iryna

Theoretical and methodological principles for accounting reflection of goodwill: dialectics of development and directions of improvement

Lviv Polytechnic National University

40,5

42,3810

82,8810

15

Antonivska Olha

Procedures for restoring the liquidity of the mining and metallurgical industry by optimizing receivables and payables

Kyiv National Economic University named after Vadym Hetman

41,0

41,3636

82,3636

16

Pankiv Mariana,     Kut Dina,

Gabriela Wojtan

Analysis of the enterprise operating expenses and ways of improvement of their accounting

Lviv Polytechnic National University, Maria Curie-Sklodowska University in Lublin

42,5

39,6190

82,1190

17

Fedets Olena

Taxation of blogging in Ukraine and the world

Ivan Franko National University of Lviv

42,0

39,6364

81,6364

18

Velihurska Anastasiia

Risk-oriented approach for the improvement of the accounting system and internal control of public sector entities in Ukraine

The National University of Water and Environmental Engineering

41,5

40,0455

81,5455

19

Kryvych Nataliia

Paperless accounting

Kharkiv Petro Vasylenko National Technical University of Agriculture

41,5

38,2500

79,7500

20

Kareva Olena, Matviiv Illia

Methodological approaches to evaluation, accounting, and reporting of human capital

University of the State Fiscal Service of Ukraine

39,5

40,0455

79,5455

21

Aksyuta Valeria

The current state and prospects for the development of electronic money accounting in Ukraine

Simon Kuznets Kharkiv National University of Economics

42,5

36,5263

79,0263

22

Zachepylo Daria, Korokhova Maryna

Improvement of organizational and

methodological support of accounting and analysis of fixed assets at the enterprise

Zaporizhzhia National University

 

40,0

38,9000

78,9000

23

Brzezińska Natalia

Analysis of expenditures of powiat center for family support in Lublin in the context of its development

Maria Curie-Sklodowska University in Lublin

 

38,0

40,1000

78,1000

24

Shcherbakov Kirill

Accounting and analytical prediction of globalization and localization after pandemic covid-19

Dmitry Motorny Tavria State Agrotechnological University

38,0

40,0476

78,0476

25

Zuzans'ka Oksana

 

Financial and non-financial reporting of the agricultural enterprise as a criterion of conformity of its activity to the European Green Deal

Zhytomyr Polytechnic State University

38,5

38,3500

77,3500

26

Prots Halyna

Accounting of transactions with suppliers and contractors : Ukrainian experience and suggestions of improving

Lutsk National Technical University

41,0

34,9500

75,9500

27

Plysak Maryna

Profit formation in the accounting system to ensure the management of the enterprise

Polissya National University

40,5

35,3000

75,8000

28

Lubenska Alina

Accounting of cryptocurrency: the realities of the present

Kharkov National Automobile  and  Highway  University

38,5

37,2727

75,7727

29

Katorska Iryna

Fiscal effectiveness of corporate income tax: theoretical and empirical aspects

Sumy State University

38,0

37,2727

75,2727

30

Shelest Anastasiia

System of internal audit quality control: features of formation and directions of improvement in audit firms

Chernihiv Polytechnic National University

41,5

33,1500

74,6500

31

Bondar Zhanna

The specificity of accounting and control of the preservation of valuables in museum institutions of Ukraine

Vinnytsia Institute of Trade and Economics of Kyiv National University of Trade and Economics

38,0

36,3500

74,3500

32

Sokolova Hanna

Theoretical, methodological and practical aspects of accounting and audit of payroll at the enterprise LCC “Krankomplekt”

Zaporizhzhia National University

38,0

35,9524

73,9524

 

According to the final rating, 14 winners were determined (25% of the total number of participants of the Contest). Three competitive works were awarded first degree diplomas (25% of the number of winning works).

List of winners of the International professional creativity students contest in accounting, taxation, analysis and audit

Diploma

Name of authors

Name of the institution (institutions) of higher education

1

I degree

Zhyrnova Arina

Lviv Polytechnic National University

2

I degree

Sarnytska Daria,

Filishyn Maksym,

Holestiakova Natalia

Mykolaiv National Agrarian University, National Academy of Statistics, Accounting and Audit, European Institute of Further Education

3

I degree

Kiminchydzhy Hanna

Odessа Polytechnic State University

4

IІ degree

Partas Daria,

Michał Ozimek

Odessа Polytechnic State University, Maria Curie-Sklodowska University in Lublin

5

IІ degree

Dermanska Mariia,

Pavliuk Vladyslav

The National University of Water and Environmental Engineering

6

IІ degree

Kolomiiets Diana,

Hnasko Olena

Kyiv National University of Trade and Economics

7

IІ degree

Volkov Mykyta,

Honcharuk Diana

Uman National University of Horticulture

8

IІ degree

Vasylenko Iryna

Polissya National University

9

IІІ degree

Fraiman Anastasiia

Odessа Polytechnic State University

10

IІІ degree

Pankova Alisa

National Technical University “Dnipro Polytechnic”

11

IІІ degree

Kovalchuk Daria

Vasyl’ Stus Donetsk National University

12

IІІ degree

Kotliar Daryna,

Miroshyn Nazar,

Amanbekova Anel

National Technical University “Kharkiv Polytechnic Institute”, Mykolaiv National Agrarian University, Academician E.A. Buketov Karaganda State University

13

IІІ degree

Konyk Mariana

Kyiv National Economic University named after Vadym Hetman

14

IІІ degree

Mazur Iryna

Lviv Polytechnic National University