Department of accounting, analysis and audit in sectors of the national economy

The Head of the Department is Pankov Dmitry Alekseevich, Doctor of Economics, Professor was born on May 26, 1960 in Minsk. V. graduated from the Belarusian State Institute of National Economy named after V.V. Kuibyshev with a degree in Accounting in Industry.1981 г

The Department  of Accounting, Analysis and Audit in the Branches of the National Economy dates back to 1981, when the Department of Accounting and Analysis in Construction was separated from the Department of Accounting and Analysis in Industry. The first head was Associate Professor N.P. Drobyshevsky. In 1986-1999 the Department was headed by Doctor of Economics, Professor V.I. Strazhev, and from . - Doctor of Economics,  Professor Dmitry Alekseevich Pankov.1999 г

In 1988, the department was renamed into the Department of Accounting, Analysis and Control in the Branches of the National Economy, and with the development of market relations in the republic, the word "control" was replaced by "audit".

The task of the department is to train highly qualified specialists in several specialties, in particular, "Accounting, Analysis and Audit in Construction" and "Accounting, Analysis and Audit in Budgetary Organizations" in full-time and part-time forms of education, as well as teaching accounting and economic analysis at the faculties of BSEU and in the educational and structural divisions of the university in the Higher School of Economics, branches, master's and postgraduate studies.

The staff of the faculty of the department for the 2024/2025 academic year:                                                           

№ Full name of the teaching staff

 Position, rank
1

 Pankov Dmitry Alekseevich Professor, Doctor of Economics
2

 Akulich Yuriy Iosifovich

 Associate Professor, PhD in Economics
3

 Antipenko Nadezhda Anatolievna.

Associate Professor, PhD in Economics
4

 Bokun Natalia Cheslavovna

 Associate Professor, PhD in Economics
5

 Borisenko Pavel Igorevich

 senior lecturer
6

 Bun Anna Vitalievna

 Associate Professor, PhD in Economics
7

 Бусыгин Дмитрий Юрьевич

Associate Professor, PhD in Economics
8

 Glinnik Elena Pavlovna

 Associate Professor, PhD in Economics
9

 Goncharenko Valeria Valerievna

Senior Lecturer
10

 Dovgunenko Larisa Petrovna

 Senior Lecturer
11

 Doroshkevich Natalia Mikhailovna

 Associate Professor, PhD in Economics
12

 Lebedeva Anastasia Vladimirovna

 assistant
13

 Lebedeva Svetlana Olegovna

 Associate Professor, PhD in Economics
14

 Leshchyk Nadezhda Pavlovna

 assistant
15

 Makei Margarita Alexandrovna

 Associate Professor, PhD in Economics
16

 Malinovskaya Olga Vladimirovna

 Associate Professor, PhD in Economics
17

 Malykhin Yuri Gennadievich

Associate Professor, PhD in Economics
18

 Maltsevich Natalya Viktorovna

Associate Professor, PhD in Economics
19

 Markevich Elena Fedorovna

 senior lecturer
20

 Matyush Igor Viktorovich

 Associate Professor, PhD in Economics
21

 Myakinkaya Violetta Viktorovna

 Associate Professor, PhD in Economics
22

 Netesa Lyudmila Ivanovna

 Associate Professor, PhD in Economics
23

 Romanova Olga Stanislavovna

 Associate Professor, PhD in Economics
24

 Rybak Tatyana Nikolaevna

Associate Professor, PhD in Economics
25

 Skorik Svetlana Anatolievna

Trainee Teacher
26

 Solovyova Anastasia Vladimirovna

 assistant
27

 Tsedrik Elena Gennadievna

assistant

Educational and scientific work in the 2024/2025 academic year at the department is carried out by 13 full-time teachers, including 1 Doctor of Economics, Professor; 6 candidates of economic sciences, 2 senior lecturers and 3 assistants, 1 trainee teacher. In addition, highly qualified specialists and scientists of our republic (11 Ph.D., associate professors, 2 senior lecturers and 1 assistant) were invited as part-timers

The Department is assigned to: 8 applicants for the degree of Candidate of Economic Sciences, 5 applicants for the degree of Doctor of Economics; 8 undergraduates studying in English and 20 undergraduates of the Russian-language master's program.

DOCTORAL AND POSTGRADUATE STUDENTS DEFENDED

1999    Elena Golovkova – PhD in Economics
2000    Natalia Doroshkevich – PhD in Economics
2001    Natalia Zatolgutskaya – PhD in Economics
2004    Svetlana Lebedeva – PhD in Economics
2005    Eskova Lyudmila Fedorovna – Ph.D. in Economics
2005    Igor Tsykunov – PhD in Economics
2005    Lyudmila Stefanovich – PhD in Economics
2006    Valentina Lemesh – PhD in Economics
2007    Pozdnyakova Irina Alexandrovna - Ph.D. in Economics
2007    Bantsevich Evgeny Ezhivich - Ph.D. in Economics
2007    Solodky Dmitry Tadeushevich - Ph.D. in Economics
2008    Elena Ponomarenko – PhD in Economics
2007    Olga Vladimirovna Drazhina – Ph.D. in Economics
2007    Sergey Repkin – PhD in Economics
2010    Sergey Leonidovich Korotaev – Doctor of Economics
2011    Olga Rusak – PhD in Economics
2011    Marina Avilkina – PhD in Economics
2011    Tatyana Grin – Ph.D. in Economics
2012    Anna Bun – PhD in Economics
2012    Margarita Makei – PhD in Economics
2013    Violetta Myakinkaya – PhD in Economics
2013    Yulia Kukhto – PhD in Economics
2013    Stefanovich Lyudmila Iosifovna – Doctor of Economics
2014    Anna Krupoderova – PhD in Economics
2015    Nadezhda Boreyko – PhD in Economics
2016    Olga Metla – PhD in Economics
2016    Olga Olegovna Sudareva – Ph.D. in Economics
2016    Elena Glinnik – PhD in Economics
2016    Sergey Repkin – Doctor of Economics
2016 Bogatyreva Valentina Vasilievna – Doctor of Economics
2017    Sergey Anatolievich Eschenko – Ph.D. in Economics
2017 Elena V. Chernookaya – PhD in Economics
2018 Dmitry Molotok – PhD in Economics
2018 Makhanko Lyudmila Sergeevna – Doctor of Economics
2020    Evdokimovich Alexey Alekseevich -
2020    Olga Malinovskaya – PhD in Economics
2021    Matyush Igor Viktorovich – Ph.D. in Economics
2023    Olga Sushko – PhD in Economics

Teachers are members, leaders in scientific and educational structures not only of BSEU and its divisions, but also of enterprises of the republic. Doctor of Economics, Professor D. A. Pankov, along with the head of the department, is a member of a number of councils for the defense of dissertations and educational and methodological special education.

Educational activities

The teachers of the department conduct the educational process in 48 disciplines for 6 faculties of the university and in 14 master's disciplines in Russian and 16 master's disciplines in English.

In all disciplines, the teachers of the department have developed and approved in accordance with the established procedure standard (basic) and work programs that reflect the main content of disciplines and the requirements of the standard of education, the assimilation of which allows students to obtain the necessary level of theoretical knowledge and practical skills in the chosen specialty. The work programs are supplemented annually by teachers taking into account changes in accounting, analysis and audit in accordance with new legislative acts, instructions and regulations issued over the past year.

Specialties

The department trains specialists with the qualification of economist in the specialty 6-05-0411-01 "Accounting, Analysis and Audit" in the field of: 
- "Accounting, Analysis and Audit in Budgetary Institutions";
- "Accounting, Analysis and Audit in Construction".

In the master's program, the department trains specialists with the assignment of a master's degree in the specialty 7-06-0411-01 "Accounting, Analysis and Audit" under the master's programs: "Accounting and Reporting in the Context of International Financial Reporting Standards" and "International Accounting".

The profession of an accountant and economist is not only prestigious, but also in demand. The financial result of the organization's activities largely depends on the qualification of the accountant. Graduates of this specialty work as chief accountants of organizations of all forms of ownership and types of activity, economists, auditors, specialists of state control bodies.

Research work

Topics of scientific research of the department:

  1. "Monetary Theory of Accounting";
  2. "Accounting Analysis of the Circulation of Capital of Enterprises";
  3. "Improvement of the theory, methodology and methods of accounting, analysis and audit in organizations of sectors of the national economy in the context of integration processes, structural reforms and the formation of economic knowledge";
  4. "Management Cost Accounting and Cost Calculation of Construction Projects Based on the Methodology of Functional and Cost Analysis in the Quality Management System";
  5. Development of Methodology and Methods of Accounting for Investor's Costs and Developer's Income in the Creation of a Shared-Equity Construction Facility

The purpose of the research work of the department is to develop a set of theoretical, methodological and practical provisions for the harmonization and regulation of accounting at the national and international levels in various sectors of the national economy of the Republic of Belarus.

The scientific, practical and economic significance of the main provisions of the department's research can be estimated as very significant. The concept of dialectical interrelation of accounting, analysis, planning, management and finance, as well as the developed functional model of the microeconomic system of financial management, can be used as the basis for the technology and organization of the process of practical management of financial resources at the micro level.

The developments of the members of the department allow to ensure the harmonization of the national accounting system with international standards, the improvement of the theory, methodology, methodology and organization of accounting in the context of the transformation of ownership relations. Methods of accounting planning and analysis of financial indicators make it possible to form comparable arrays of planned and actual information that meets the requirements of preliminary, operational and current management modes. Such information provides end-to-end interconnection of technical, technological, marketing, labor and financial indicators and can serve as a good basis for taking the right management actions to effectively achieve the goals of financial management.

International relations

An agreement on network cooperation in the training of bachelors and masters was concluded with the Department of Accounting of the St. Petersburg State University of Economics (Head of the Department Professor N.A. Kamordzhanova), with the specialized departments of the Educational Institution "St. Petersburg State University of Economics".

It was carried out in the following forms:

Exchange of curricula and curricula for the Master's degree in Accounting, Analysis and Auditing. In the development of curricula of the 3rd generation, as well as curricula in the practice-oriented master's program, similar documents were used, according to which universities of the Russian Federation work

  1. Exchange of scientific, educational and methodological literature on accounting, analysis and audit.
  2. Exchange of reviews on candidate and doctoral dissertations.
  3. Conducting webinars on topical issues of accounting development in the context of digital transformation of the economy. The webinar is attended by 20 universities of the Russian Federation, the Republic of Belarus and other countries.

The teachers of the department closely cooperate with the Stavropol State University, the Academy of Economic Studies of Moldova, the Zhytomyr State Technological University in terms of:

1. Participation in international conferences, publication of abstracts of reports and collections of scientific papers
2. Exchange of reviews on candidate and doctoral dissertations.
3. Exchange of scientific, educational and methodological literature on accounting, analysis and audit.
4. Exchange of curricula and curricula for master's training in accounting, analysis and auditing.

Professor Pankov D.A. as an expert took part in the international project TEMPUS between the Belarusian University of Trade and Economics and the University of Seville (Spain) on the topic "Improving university management in the context of European integration".

Educational and methodological work is carried out in accordance with the plan. Main publications:

Textbooks and teaching aids

  1. Pankov, D.A. Analysis of Economic Activity in Railway Transport: V.G. Gizatullin [et al.]; edited by D.A. Pankov, V.G. Gizatullina; M-vo transp. Respublika Belarus, Belorussian State University of Transport – Gomel: BelSUT, 2020.
  2. Pankov, D.A. Theory of Accounting : Textbook / M.I. Kuter [i dr.] ; under the general editorship of Prof. M.I. Kutter – Minsk : New Knowledge, 2016.
  3. Pankov D.A., Repkin S.B., Lavrinenko A.R. Economics of Sports Organizations, Minsk, BSATU, 2014
  4. Pankov, D.A. Accounting in Budgetary Organizations: Plan and Correspondence of Accounts: Practical Manual / D.A. Pankov, A.A. Krupoderova, M.G. Krupoderova. – Minsk: BSATU, 2014
  5. Bialiatski N.P., Pankov D.A., Bialiatskaya T.N., Semenov V.D., Berezun O.A., Likhachevsky A.A., Bobko T.L., ed. Bialiatski N.P., Fundamentals of Entrepreneurial Activity, Textbook, BSEU, 2012
  6. Pankov D.A., Cherkes T.A., Outsourcing of accounting services, Belarusian State Agrarian Technical University, Minsk, 2011
  7. Pankov D.A., Pashkovskaya L.V., Upravlencheskii uchet i analiz [Management Accounting and Analysis]. Manual, Belarusian State University, Minsk, 2011
  8. Pankov D.A., Rybak T.N., Kukhto Yu.Yu., Accounting based on IFRS, textbook, RIVS, Minsk: 2011.

Contacts

Address: 220070, BSEU, Partizansky Ave., 26 Building-2, classrooms - 216, 214

Tel.:+375 17 209 88 27 – Dept. Head Dmitri Pankov

Fax:+375 17 209 78 29

Email:kbu_o@bseu.by