Accounting development by Ukrainian diaspora in the first half of xx century and its application in the system of professional training in Eastern alicia: historical and genetic analysis

Abstract

The generalized information about the activity of Ukrainian educational and scientific institutions in exile and their cooperation with the Ukrainian national cultural and educational institutions in the western Ukrainian lands in 20–50s of the XX century is given. The general educational panorama of studying economic and accounting disciplines in diasporic educational institutions and the use of their educational and methodological support of then existing processes of professional training of accounting staff in the system of East Galician cooperative schools and accounting practice is revealed. It is determined that the achievements in the field of accounting in educational and scientific institutions of the Ukrainian diaspora during the investigated period has played the role of a bridge that connects the educational processes of Eastern Galicia with European achievements in this field. It is defined that Ukrainian emigrational educational and research centers has made a significant contribution to the development of accounting education existing then in Western Ukraine. Due to their cooperation with cultural and educational societies and professional organizations of the Galician region in the field of economic education, the search for the conceptual apparatus and content of education was carried out both in accordance with European traditions and on the basis of national identity. The content-organizational orientation of the processes of studying theoretical and practical accounting and auditing by different specialties of the investigated educational institutions is analyzed. On the basis of historical – genetic analysis of the development of manuals materials for accounting and control of diaspora educational institutions, the comparability of the content of professional education with the need for accounting and control and audit information to manage the cooperation system of Eastern Galicia is determined. The subject-professional analysis of the application in the educational process of the investigated educational institutions of existing then European achievements in the subject field of knowledge with emphasis on the basic objects of accounting, which were decisive in calculating the performance of the enterprise based on changes in capital is carried out. On the basis of the carried out analytical estimation of the investigated accounting papers separate methodical – conceptual positions which can be used for the improvement of modern accounting and organization of internal control at the enterprises of small business are defined and substantiated.