The Postgraduate Education of Accountants in Ukraine: Problems and Perspectives

Modern society is characterized by the internationalization of capital markets, globalization of the economy and the creation of transnational companies. It caused the need for the development and implementation of international standards in accounting and financial reporting. The purpose of the study is to justify the permanent postgraduate education of accountants in terms of internationalization and globalization of the economy. The current system of postgraduate education of accountants, which have been established in Ukraine in general terms do not meet accepted international standards. Thus, according to the international standards, it is necessary to provide the continuing of education of accountants with mandatory relevant examinations and certification at regular intervals. This is due to the fact that at the global level and at the level of individual countries (including Ukraine), the feature training of accountants and complexity is compounded by the fact that the current business environment is constantly changing. There are new areas of economic instruments, financial mechanisms, etc., that affecting on the business enterprise and, therefore, requiring for adequate reflection in the accounting system. There is also a problem that stems from the fact that economic science is characterized as a large uncertainty in the terminology and unjustified use of parallel terminology, and it required to harmonize the terminology at all stages. The development and implementation of national programs of postgraduate education and training of accountants with international educational standards and accounting professional ethics agreement with terms at all stages of training is appropriate in the present conditions in Ukraine. The implementation of state certification of professional accountants in compliance with international standards will ensure a high level of certified specialists in accounting and will help to increase confidence in the accounting data and financial statements.