Analysis of dissertations addressing issues of accounting, analysis, and audit of intangible assets in Ukraine

Abstract

The paper presents an analysis of dissertations defended in Ukraine during the years 1998-2018 in specialty 08.00.09 (08.06.04) “Accounting, analysis, and audit (by types of economic activity)”, in which issues of accounting, analysis, and audit of intangible assets were discussed. The dissertation projects are systematized thematically according to fifteen research areas, namely: economic essence, meanings, and definitions of terms; identification and recognition; classification; evaluation; documenting; accounting; depreciation issues; assets inventory; reporting; legislation; analysis; audit; control; computer technology and information systems; modeling.It is revealed that the major trends in the latest studies on accounting, analysis, audit and control of intangible assets, are related to matters of assigning intangibles to particular reporting units and defining intangible scores. It is found that issues of intangible assets are mostly addressed in the following areas: accounting; economic essence, meanings, and definitions of terms; classifications; evaluation; documenting; analysis; modeling; computer technology and information systems. Fewer studies are related to the development of reporting indicators, audit, identification and recognition, control, depreciation issues, assets inventory, legislation.The necessity for further in-depth study is shown and the issues to be addressed are the following: information disclosure on intangible assets in accounting; specification of alternative approaches to recognition, evaluation and consolidation in accounting; application of computer technology and information systems; application of the modeling method; increase of business value through effective use of intangible assets; development of the evaluation model for trademark effectiveness; development of customer base and the procedure for its assessment as an intangible asset; improvement of methods of depreciation; taxation of intangible assets operations; improvement of the current legislative background; methods of analysis, audit and control of availability, movement and efficiency of intangible assets; methodology and arrangements for management accounting of intangible assets; ways to build accounting and analytical information system for managing intangible assets.