Nataliia Radionova, DSc.
Kyiv National University of Technologies and Design – Kyiv (Ukraine)
Dr. Radostina Stoyanova, Assist. Prof.
Institute for Bulgarian Language “Prof. Lyubomir Andreychin”
Bulgarian Academy of Sciences (Bulgaria)
Abstract. There is an opinion that accounting is a work on the chronological processing of the data of business transactions that have already occurred at the enterprise. Many applicants are not interested in the accounting profession, considering it narrowly focused, boring, and unprestigious. Although, graduates of accounting specialties have applied knowledge and the ability to implement them in their specialty, as accounting is required by all business entities, without exception, from an individual entrepreneur to transnational corporations. Knowledge and skills in accounting disciplines allow graduates to choose a large number of specialties from an accountant to a financial director or an auditor. Thus, the subject of the research is a set of theoretical and methodological issues regarding the importance of accounting knowledge for managers of various levels of enterprise administration. The purpose of the article is a theoretical justification of the methodological aspects of the importance of acquiring accounting competencies by managers of enterprises.
Keywords: knowledge of accounting; analysis and audit; accounting education; accountancy; enterprise management.