Keywords: accountant, accountant's competence, results of tax audits, outsourcing, joint-stock company.


Introduction. The competence of accountants affects not only the efficiency of an individual enterprise. This is a socially significant profession on which the formation of information for decision-making at the state level also depends. In Ukraine, there is a mandatory certification of auditing and accountants of financial institutions. The competence of the accountants of ordinary enterprises is not monitored in any way. It is important to study the competence of accountants to substantiate the importance of professional development of accountants at the state level.

Purpose of the article. The aim of the study is to assess the competence of chief accountants in Ukraine by confirming or refuting two hypotheses. First: the professional experience of an accountant has a positive effect on the professional competence of an accountant, and therefore on the state of accounting; to assess competence, one can focus on professional work experience. Second, large enterprises employ more competent chief accountants, as the work requires more knowledge and training.

Results. Both hypotheses were confirmed with the only remark that the indicators of accountants with more than 41 years of experience sharply deteriorate. The research results are based on the assessment of the competence of the main accountants of joint stock companies. The assessment was carried out using the indicator “the number of negative results of tax audits and court cases with regulatory authorities”. Analyzed the dependence of the indicator on the professional experience of the accountant, the size of the enterprise, the presence of foreign owners in the structure of the authorized capital. The source of data for the analysis was the reporting of 334 joint-stock companies of Ukraine, which are required to disclose data on the education, experience, age of the chief accountant. These data were supplemented with information from the STS database and the Register of court decisions. It was found that the analyzed indicator in micro and outsourcing enterprises is the worst.

Conclusions. The above research results prove the need for the introduction of domestic certification, advanced training with an optimal budget to ensure the quality of accounting information.


1. Bondar M.I., Shyhun M.M. (2014). Kontseptsiia sertyfikatsii bukhhalteriv Ukrainy [The concept of certification of accountants of Ukraine]. - Bukhhalterskyi oblik i audyt. – Accounting and audit. №5. - P.3-7. URL: [in Ukrainian].

2. Zhuk V.M. (2007). Sertyfikatsiia bukhhalteriv: orhanizatsiino-metodolohichni pidkhody [Certification of accountants: organizational and methodological approaches]. Oblik i finansy APK - Accounting and finance of agro-industrial complex. - № 1-2. - P.114–116. URL: [in Ukrainian].

3. Mukan N., Mukan O., Drahan R (2021). Pprofesiina pidhotovka bukhhaltera kriz pryzmu potreb robotodavtsiv [Professional training of an accountant through the prism of the needs of employers]. - Molod i rynok- Youth and the market. № 2. - P.188. [in Ukrainian].

4. Plikus I., Zhukova T., Osadcha S. (2019). Model profesii bukhhalter v epokhu tsyfrovykh transformatsii: kliuchovi napriamy kompetentnostei bukhhaltera [Model of the profession of accountant in the era of digital transformations: key areas of competence of the accountant]. - Pryazovskyi ekonomichnyi visnyk- Priazovsky Economic Bulletin. 1 (12). - P. 200-205. [in Ukrainian].

5. Pro zatverdzhennia Polozhennia pro rozkryttia informatsii emitentamy tsinnykh paperiv NKTsPFR; Rishennia Natsionalnoi komisii tsinnykh paperiv ta fondovoho rynku vid 03.12.2013 №2826 [On approval of the Regulations on disclosure of information by issuers of securities by the NSSMC; Decision of the National Commission on Securities and Stock Market dated 03.12.2013 № 2826] [in Ukrainian].

6. Rozheliuk V. M. (2015). Doslidzhennia kompetentnosti profesii bukhhaltera yak fakhivtsia upravlinnia biznes protsesamy v pererobnii haluzi ahropromyslovoho kompleksu [Research of competence of the profession of accountant as a specialist in business process management in the processing industry of the agro-industrial complex]. -Analitychno-informatsiinyi zhurnal «Skhid». Seriia: Ekonomichni nauky.- Analytical and information magazine "East". Series: Economic Sciences. №5 (137). - P.81-86. [in Ukrainian].

7. Tsaruk N.H. (2020). Pohliad na kvalifikatsiiu bukhhaltera kriz pryzmu zapytiv robotodavtsiv [A look at the qualifications of an accountant through the prism of employers' inquiries]. - Oblik i finansy- Accounting and finance. № 87. - P. 77-83. [in Ukrainian].

8. Best 4 Professional Certifications for Accounting and Finance Students. URL:

9. Bryce Welker. Top 5 Best Accounting Certifications. URL:

10. Fereidoon Veisi, Farhad Shahveisi, Farshid Namamyan, Mehrdad Ghanbari (2019). Investigating and identifying effectiv e factors in measuring of meta-competence in accountants. - European Journal of Economic and Financial Research. Volume 3 Issue 4. - P.133 151. DOI:

11. Setiyawati Hari (2013). The effect of internal accountants’ competence, managers’ commitment to organizations and the implementation of the internal control system on the quality of financial reporting.- International journal of business and management invention. 2.11. - P.19-27.

12. Weiss Fereydun and others (2019). Research and identification of effective factors in measurement of objective competence in accountants. - European Journal of Economic and Financial Research. Volume 3, Issue 4. DOI: