DIRECTIONS OF SCIENTIFIC RESEARCH IN THE FIELD OF ACCOUNTING

Abstract

The article analyzes modern directions of scientific research in the field of accounting, in particular in the context of changes in the classification of specialties of higher education in Ukraine. The issue of narrowing possible research topics due to the use of the specialty name «Accounting and Taxation», which does not cover analysis, control and audit, is considered. Based on the analysis of defended dissertations over the past five years, the main directions of scientific research and current challenges for accounting science are identified. It is proposed to change the name of the specialty to «Accounting, Analysis and Control» to more accurately reflect the content of scientific research and meet the modern needs of science and practice.