Analysis of dissertations addressing issues of accounting, analysis, and audit of intangible assets in Ukraine

Valentyna Yasyshena

Анотація


The paper presents an analysis of dissertations defended in Ukraine during the years 1998-2018 in specialty 08.00.09 (08.06.04) “Accounting, analysis, and audit (by types     of economic activity)”, in which issues of accounting, analysis, and audit of intangible assets were discussed. The dissertation projects are systematized thematically according to fifteen research areas, namely: economic essence, meanings, and definitions  of terms; identification and recognition; classification; evaluation; documenting; accounting; depreciation issues; assets inventory; reporting; legislation; analysis; audit; control; computer technology and information systems; modeling.

It is revealed that the major trends in the latest studies on accounting, analysis, audit and control of intangible assets, are related to matters of assigning intangibles to particular reporting units and defining intangible scores. It is found that issues of intangible assets are mostly addressed in the following areas: accounting; economic essence, meanings, and definitions  of terms; classifications; evaluation; documenting; analysis; modeling; computer technology and information systems. Fewer studies are related to the development of reporting indicators, audit, identification and recognition, control, depreciation issues, assets inventory, legislation.

The necessity for further in-depth study is shown and the issues to be addressed are the following: information disclosure on intangible assets in accounting; specification of alternative approaches to recognition, evaluation and consolidation in accounting; application of computer technology and information systems; application of the modeling method; increase of business value through effective use of intangible assets; development of the evaluation model for trademark effectiveness; development of customer base and the procedure for its assessment as an intangible asset; improvement of methods of depreciation; taxation of intangible assets operations; improvement of the current legislative background; methods  of analysis, audit and control of availability, movement and efficiency of intangible assets; methodology and arrangements for management accounting of intangible assets; ways to build accounting and analytical information system for managing intangible assets.


Ключові слова


intangible assets; identification; recognition; evaluation; documenting; accounting; reporting; analysis; audit.

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Bihdan I. A. Oblik i audyt nematerialnykh aktyviv: Avtoref. dys... kand. ekon. nauk: 08.06.04 [Accounting and audit of intangible assets: extended abstract of candidate’s thesis: 08.06.04]. Khark. derzh. un-t kharchuvannia ta torhivli. Kharkiv, 2003, 19 p. [in Ukrainian].

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Zadorozhnyi Z. V. Aktualni problemy bukhhalterskoho obliku v Ukraini [Current issues of accounting in Ukraine]. Ekonomichnyi analiz – Economic Analysis, 2010, No. 6, p. 163-169 [in Ukrainian].

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Kolchar Yu. O. Oblikova otsinka kliientskoi bazy yak nematerialnoho aktyvu bankivskykh ustanov: avtoref. dys. ... kand. ekon. nauk: 08.00.09 [Accounting estimate of a customer database as intangible assets in banking institutions: extended abstract of candidate’s thesis: 08.00.09]. Odes. nats. ekon. un-t. Odesa, 2014, 20 p. [in Ukrainian].

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Lehenchuk S. F. Bukhhalterske vidobrazhennia intelektualnoho kapitalu: Avtoref. dys... kand. ekon. nauk: 08.06.04 [Recording in accounting of intellectual capital: extended abstract of candidate’s thesis: 08.06.04]. Nats. ahrar. un-t. Kyiv, 2006, 21 p. [in Ukrainian].

Lepetan I. M. Oblik i kontrol nematerialnykh aktyviv u naukovo-doslidnykh hospodarstvakh: avtoref. dys. ... kand. ekon. nauk : 08.00.09 [Accounting and control of intangible assets of research and development units: extended abstract of candidate’s thesis: 08.00.09]. In-t ahrar. ekonomiky UAAN. Kyiv, 2010, 23 p. [in Ukrainian].

Lin Sul Lin. Oblik, audyt i analiz nematerialnykh aktyviv : Avtoref. dys... kand. ekon. nauk: 08.06.04 [Accounting, audit and analysis of intangible assets: extended abstract of candidate’s thesis: 08.06.04]. Kyiv. nats. ekon. un-t. Kyiv, 2001, 20 p. [in Ukrainian].

Pysarenko Yu.V. Orhanizatsiia ta metodyka obliku i kontroliu nematerialnykh aktyviv: avtoref. dys... kand. ekon. nauk: 08.00.09 [Arrangements and methods for accounting and control of intangible assets: extended abstract of candidate’s thesis: 08.00.09]. Derzh. vyshch. navch. zakl. “Kyiv. nats. ekon. un-t im. V. Hetmana”. Kyiv, 2008, 20 p. [in Ukrainian].

Plekan M. V. Oblik i analiz nematerialnykh aktyviv v umovakh rozvytku informatsiinoi ekonomiky: avtoref. dys. ... kand. ekon. nauk : 08.00.09 [Accounting and analysis of intangible assets in the information economy: extended abstract of candidate’s thesis: 08.00.09]. Tsentr. spilka spozhyv. t-v Ukrainy, Lviv. komerts. akad. Lviv, 2013, 20 p. [in Ukrainian].

Poliova T. V. Oblik, audyt i analiz nematerialnykh aktyviv: Avtoref. dys... kand. ekon. nauk [Accounting, audit and analysis of intangible assets: extended abstract of candidate’s thesis]. Khark. derzh. un-t kharchuvannia ta torhivli. Kharkiv, 2006, 19 p. [in Ukrainian].

Ravshavdekh Abdel-Vakhab M. D. Oblik i analiz nematerialnykh aktyviv pidpryiemstv torhivli v umovakh kompiuteryzatsii: Avtoref. dys... kand. ekon. nauk: 08.06.04 [Accounting and analysis of intangible assets of trade enterprises in a computerized environment: extended abstract of candidate’s thesis: 08.06.04]. Khark. derzh. un-t kharchuvannia ta torhivli. Kharkiv, 2004, 18 p. [in Ukrainian].

Rudchenko Yu. S. Oblik torhovelnykh marok (brendiv) na pidpryiemstvakh kharchovoi promyslovosti: avtoref. dys... kand. ekon. nauk: 08.00.09 [Accounting of trade marks (brands) in food processing enterprises: extended abstract of candidate’s thesis: 08.00.09]. Nats. nauk. tsentr “In-t ahrar. ekonomiky” UAAN. Kyiv, 2007, 20 p. [in Ukrainian].

Satovskyi V. V. Oblik i audyt nematerialnykh aktyviv (na materialakh pidpryiemstv ZAT “Ukrtatnafta”): Avtoref. dys... kand. ekon. nauk: 08.06.04 [Accounting and audit of intangible assets (based on the example of enterprises of JSC “Ukrnafta”): extended abstract of candidate’s thesis: 08.06.04]. Kyiv. nats. ekon. un-t. Kyiv, 1998, 16 p. [in Ukrainian].

Syzonenko O. V. Oblik, kontrol i analiz operatsii z nematerialnymy aktyvamy: avtoref. dys. ... kand. ekon. nauk: 08.00.09 [Accounting, control and analysis of operations with intangible assets: extended abstract of candidate’s thesis: 08.00.09]. Derzh. akad. statystyky, obliku ta audytu Derzhkomstatu Ukrainy. Kyiv, 2010, 21 p. [in Ukrainian].

Skop Kh. I. Bukhhalterskyi oblik nematerialnykh aktyviv: vidobrazhennia ta pereotsinka : avtoref. dys. ... kand. ekon. nauk: 08.00.09 [Accounting of intangible assets: recording and revaluation: extended abstract of candidate’s thesis: 08.00.09]. Tsentr. spilka spozhyv. tov-v Ukrainy, Lviv. komerts. akad. Lviv, 2015, 20 p. [in Ukrainian].

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Sudyn Yu. A. Oblik i analiz hudvilu pidpryiemstv: avtoref. dys... kand. ekon. nauk: 08.00.09 [Accounting and analysis of enterprise goodwill: extended abstract of candidate’s thesis: 08.00.09]. Kyiv. nats. torh.-ekon. un-t. Kyiv, 2017, 20 p. [in Ukrainian].

Shelest V. S. Oblikovo-analitychne zabezpechennia upravlinnia nematerialnymy aktyvamy: avtoref. dys. ... kand. ekon. nauk: 08.00.09 [Accounting and analytical support of managing intangible assets: extended abstract of candidate’s thesis: 08.00.09]. DVNZ “Kyiv. nats. ekon. un-t im. V. Hetmana”. Kyiv, 2014, 20 p. [in Ukrainian].

Shulha S. V. Oblik i audyt nematerialnykh aktyviv: teoriia, orhanizatsiia, metodyka: Avtoref. dys... kand. ekon. nauk [Accounting and audit of intangible assets: theory, arrangements and methods: extended abstract of candidate’s thesis]. Derzh. akad. statystyky, obliku ta audytu Derzhkomstatu Ukrainy. Kyiv, 2006, 21 p. [in Ukrainian].




DOI: https://doi.org/10.35774/visnyk2018.03.079

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