Наукова стаття

The Evolution of Accounting and Auditing in Post-War Ukraine and the Path to European Union Integration

Dmytrenko, Alla

The study examines the prospects for the development of accounting and auditing in post-war Ukraine and their role in supporting reconstruction and European Union integration. The objective is to assess the resilience and readiness of the accounting and auditing profession and to identify key reform priorities. The analysis combines content analysis of regulatory developments (2020–2024), a nationwide survey of 126 accounting and auditing professionals, exploratory factor analysis, and regression modelling. Based on the empirical evidence, the study develops an Accounting and Auditing Resilien

The study examines the prospects for the development of accounting and auditing in post-war Ukraine and their role in supporting reconstruction and European Union integration. The objective is to assess the resilience and readiness of the accounting and auditing profession and to identify key reform priorities. The analysis combines content analysis of regulatory developments (2020–2024), a nationwide survey of 126 accounting and auditing professionals, exploratory factor analysis, and regression modelling. Based on the empirical evidence, the study develops an Accounting and Auditing Resilience Index (AARI) comprising four dimensions: digitalization, regulatory adaptation, human-capital capacity, and trust and transparency.
The results indicate that digitalization is the strongest predictor of perceived audit effectiveness, followed by regulatory adaptation and human-capital development. Significant regional disparities persist, particularly in war-affected areas, reflecting differences in digital readiness and professional capacity. Comparative pre-war and post-war assessments reveal substantial progress in digital transformation and moderate improvements in regulatory alignment, while human-capital constraints remain a major challenge. The findings suggest that strengthening digital infrastructure, enhancing regulatory oversight, investing in professional development, and improving transparency are essential for rebuilding confidence in financial reporting, attracting investment, and supporting Ukraine's EU accession process. The proposed AARI provides a practical framework for monitoring reform progress and guiding evidence-based policy interventions during the post-war recovery period.

Англійська

2026-06-30

accounting reform

Ritha Publishing House

The Evolution of Accounting and Auditing in Post-War Ukraine and the Path to European Union Integration / O. Yarmoliuk, N. Kudlaieva, O. Yeremian, A. Dmytrenko, L. Meliankova // Journal of Applied Economic Sciences. – 2026. – Vol. XXI, Iss. 3 (93). – P. 837–859.

2393-5162

https://doi.org/10.57017/jaes.v21.3(93).08

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