Analysis of the Activity Indicators of Ukrainian Accounting Organizations in the Context of European Integration

The presence of well-developed professional accounting organizations in the country accelerates the development of civil society and contributes to achieving socially significant goals. This research aims to study the primary indicators of the activity of the accounting organizations in Ukraine, using the European practice of accounting professionalization as a basis for comparison. The study compared nine indicators of 53 European and 5 Ukrainian accounting organizations. Data for the analysis were taken from analytical reports of the organization “Accountancy Europe” and official websites of accounting organizations. The authors also surveyed Ukrainian accountants who are members of accounting organizations. The authors used mathematical statistics methods to process the collected data, which are available in the MS Excel program. The analysis differences between Ukrainian and European accounting organizations made it possible to determine the restraining factors of the development of accounting organizations in Ukraine. In particular, accounting organizations use only a few practical tools in their activities and have weak recognition in society. Their influence on regulating the profession's development in the country is minimal, and the status of issued professional certificates is low due to the simplified requirements for candidates. As a result, it does not significantly improve the employment opportunities of the holder of such a certificate. Organizations have set relatively small annual membership fees to attract more accountants, but at the same time, this has significantly reduced their financial ability to achieve their activities goals. The problem of International Education Standards still needs to be solved because they are only partially accepted in Ukraine. However, according to the SWOT analysis methodology, these factors are the basis for developing the accounting organization's strategy and can be identified as potential growth points. In addition, this study provides guidance to government agencies in the field of accounting regulation regarding the possibilities of sharing powers between accounting organizations and cooperation with them in the context of state decentralization policy.