Kuzmak, O., & Chudovets, V.
(2022).
Current trends in the development of the control function of accounting.
Economic Forum,
12(1),
114-119.
https://doi.org/10.36910/6775-2308-8559-2022-1-14
Received 08.02.2022, Revised 29.03.2022, Accepted 18.05.2022
The article examines the impact of modern challenges and phenomena in the economy of Ukraine on the development of the control function of accounting. The expansion of the functions and tasks of accounting increases its importance to ensure the effective operation of the enterprise and requires more thorough study. The main purpose of the article is to study the theoretical and practical aspects of the development of the control function of accounting in terms of changing the regulations of business and accounting, the management structure of various organizational forms, adjusting information requests from management. Accounting is a special economic science because it contains a large legal component and is sufficiently regulated. At the same time, Ukrainian legislation does not contain a definition of "accounting function". In Ukrainian accounting science we observe quite different interpretations of accounting functions and their composition. Research has shown that some scholars limit the value of the control function of accounting, or even deny its existence. We can not agree with this opinion, because in the process of accounting, compilation and processing of primary documents, consolidated registers and reporting errors and violations in the implementation and documentation of business transactions, which has a preventive role in preventing violations. It is established that in the current conditions of economic development, accounting does not lose its control function, but rather strengthens it. Under the influence of both objective and subjective factors, accountants are increasingly performing control procedures previously inherent in other departments
accounting; accounting functions; control function; objects of accounting; accounting procedures; accounting science
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