REGULATORY AND LEGAL PROVISION AND ORGANIZATION OF THE WORK OF ACCOUNTANTS WITH DISABILITIES

Abstract

Introduction. In modern conditions for employers are required compliance to the regulation jobs for persons with disabilities, provided for in Article 19 of the Law of Ukraine “On the basics of social protection of persons with disabilities in Ukraine”. The fulfillment of the standard of workplaces in the amount determined in accordance with part one of this Article shall be considered as employment of an enterprise, institution, organization, including enterprise, organization of public organizations of persons with disabilities, an individual who employs employed persons with disabilities for whom this place of work is the main. In addition to the standard of workplaces, it is necessary to take into account the individual approach to the physical abilities and professional abilities and skills of a person with a disability to perform a particular job. Aim. To summarize the features of business communication of persons with disabilities in the normative provision of accounting documentation and to show some experience in improving them. More often, people with disabilities are contraindicated in physical work, which is why they choose mental work. Popular among them is the profession of accountant, which requires professional experience, communications and a wealth of knowledge of regulatory accounting. Results. Many of the conceptual, methodological and organizational aspects of documentation and workflow in the accounting system continue to be debatable and need further investigation. In particular, the content of definitions, the composition of the classification features, which are necessary to deepen the analytical capabilities of accounting and strengthen its control functions, are not sufficiently clarified; disorganization of the spectrum of factors and prerequisites that affect the system of workflow and business communication of the enterprise and determine the tendencies of their development, etc. Along with the unresolved theoretical issues, drawbacks to the practice that involve structuring the documentation are noteworthy; streamlining the movement of primary documents; streamlining documentation; use of digital signatures, etc.