TRENDING TOPICS OF ACCOUNTING RESEARCH: EXPERIENCE OF UKRAINE

Abstract

The purpose of the research is to identify trend topics of scientific research of accounting in Ukraine and to develop a methodology for assessing the relevance of research.To assess the relevance of research topics, we undertook the study in three phases:1) comparison of research topics in Ukraine and Germany using analytical methods; 2) study of the conformity of research topics in Ukraine to the directions of the strategic development of Ukraine; 3) doing a survey among scientists on their experience in choosing research topics.In general, the findings of the study suggest that dissertation topics in Ukraine do not correspond to either the directions of European scientific research on accounting or the State Development Strategy of Ukraine.In this situation, the scientists themselves have to make a choice. First, they should undertake really useful developments for practice in Ukraine that may be of little interest to foreign scholars and practitioners, but that influence the citation of research results. Or second, they should deal with issues that may help address global needs, but in Ukraine, they may not be needed for some time, although relevant. Our conclusion is that accounting is a “service” for obtaining information and the development of a methodology for applying this tool in practice is the task for scientists. In Ukraine, we receive developments with a delay; therefore, it is important to take into account the current trends in accounting in the world.In Ukraine, the war has been going on for 8 years, but this topic is not presented at all in accounting, which requires reforming the system of scientific research on accounting, which is carried out with state funds.