Issues and ways of improving the certification of accounting and analytics staff in state-funded institutions

Abstract

Subject. In recent years, there has been a powerful reinforcement of the requirements for the quality of accounting and the reliability of the data presented in the financial statements of institutions within the public sector. This led to more rigorous requirements for the competence of accounting and analytics staff. An analysis of the economic literature showed that the procedure for the certification of accounting employees and the assessment of their job functions in state-funded institutions have not been thoroughly studied. Purpose. The authors consider the certification of accounting employees in state-funded institutions as a tool to assess their job functions and the level of their professional competence. The article presents the results of testing methodological tools for the certification of accounting and analytics staff in a state-funded institution. Methods. The research objectives were solved using the methods of system analysis, content analysis, and sociological methods. The authors of the article summarised the results of previous studies and considered the regulations. The research involved the analysis of appeals to the State Labour Inspectorate regarding issues related to the certification of personnel. The authors identified the main reasons for such appeals and the types of violations of employees' rights during certifications. The work classifies the main methods for the certification of accounting and analytics staff and identifies their advantages and disadvantages. Results. The analysis of employees’ appeals to the State Labour Inspectorate showed that in many cases appeals related to the violation of employees' rights during the certification of personnel were caused by violations of the certification procedure. The research is a scientific novelty as it proposes methodological tools which are represented by a set of developed criteria and tests used to assess the job functions of those in accounting and analytics positions. The developed tools were tested in a state-funded institution in the Novosibirsk Region. Conclusions. The study confirmed the need for employee certification to assess their job functions and professional competence. Validation of the research results allowed making recommendations for upskilling employees and their professional retraining.