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

Head of the Department – Dmitry Pankov, Doctor of Economics, Professor. He graduated from the Belarusian State Institute of National Economy named after V.V. Kuibyshev, speciality “Accounting in industrial enterprises”.

The Department traces its history back to 1981, when the Department of Accounting and Analysis in construction was separated from the Department of Accounting and Analysis of industrial enterprises. The first head of the Department was Associate Professor N.P. Drobyshevsky. In 1986-1999, the department was headed by Doctor of Economics, Professor V.I. Strazhev. And since 1999 - Doctor of Economics, Professor Dmitry Pankov. The objective of the department is to train highly qualified specialists of "Accounting, analysis and audit" speciality who are specializing in "Accounting, analysis and audit in budgetary institutions" and "Accounting, analysis and audit in construction" in full-time and part-time education, as well as the provision of educational programs for the 2nd stage of education (master's degree), as well as ensuring a continuous process for the cycle of accounting and analytical disciplines at other faculties and institutes of BSEU.

The volume of educational work performed by the department in the 2024/2025 academic year is 18,102.5 academic hours. Educational and scientific work in the 2024/2025 academic year is taught at the department by 13 full-time lecturers, including 1 Dr.Sc.Econ., Professor; 6 Ph.D.Econ., associate professors; 3 senior lecturers, 1 lecturer, 1 assistant lecturer.

Moreover, highly qualified specialists and scientists (11 Ph.D.Econ., associate professors, 2 senior lecturers and 1 lecturer) are invited as part-time teachers. The lecturers are not just participants and leaders in scientific and educational-methodical structures of BSEU and its subdivisions, but also consultants, members, leaders and practicing specialists in a variety of enterprises in the Republic of Belarus. Pankov D. is the chairman of the dissertation council for the defense of dissertations for the degree of doctor and Ph.D 02.07.01 on the specialties 08.00.10 "Finance, Monetary Circulation and Credit" and 08.00.12 "Accounting, Statistics" of BSEU, as well as a member of the Council for the defense of candidate dissertations on the specialty 08.00.05 "Economics and Management" at Belarusian State Technological University, a member of the expert council for the evaluation of investment projects of the High-Tech Park of the Republic of Belarus (HTP), an expert for the evaluation of investment projects of the State Committee for Science and Technology of the Republic of Belarus.

There are currently 5 doctoral students of economic sciences; 4 postgraduate students; 4 applicants; 8 master's students studying in English and 20 master's students of Russian-language master's program who are studying under the guidance of department's lecturers. During the recent years the department made a significant progress in training of scientific personnel, which resulted in the defense of dissertations and awarding degrees to 5 doctors of economic sciences and more than 30 candidates of economic sciences.

Specialties

The department provides training in the following specialties:
1st stage

2nd stage (Master's degree)

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

EDUCATIONAL AND METHODICAL WORK

The educational process is carried out by the teachers of the department in 48 disciplines for 6 faculties of the university and in 14 disciplines of Master's degree in Russian and 16 disciplines of Master's degree in English.
For all disciplines the teachers of the department have developed and approved in the prescribed manner training programs, which 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.

In the electronic resource of the BSEU library there are electronic-methodical complexes for 76 academic disciplines assigned to the department, including 25 academic disciplines for undergraduates (in Russian and English), as well as workshops, methodological recommendations and topics for writing term papers and diploma theses, research seminar, programs of all types of practice.

Textbooks and teaching aids of the teaching staff of the department:

1.Forensic accounting expertise: textbook / N.F.Gorbach, N.N.Kireenko, N.M.Doroshkevich. - Minsk: BSEU, 2025. - 169 с.
2. Akulich Y.I. Documentary support of management. Textbook with the stamp of the Ministry of Education of the Republic of Belarus. Panevchik, V.V. Akulich - Minsk, BSEU - 2024. -220 с.
3. Antipenko, N.A. Marketing technologies in tourism: a textbook / collective of authors; ed. by L.S. Artamonova and T.A. Shpilkina. - Moscow: KNORUS, 2024. - 352 с.
4. Analysis of financial statements: a workshop / D.S. Vyalykh, O.V. Golovach, S.O. Lebedeva, S.K. Matalitskaya, T.A. Olefirenko, T.G. Uskevich, A.V. Fedorkevich - Minsk: BSEU, 2024. - 201 с.
5.Lemesh, V.N. Accounting : textbook / O.A. Levkovich I.N. Burtseva. - 16th ed., rev. and ext. - Minsk: Amalfeya, 2024 (topics 17, 7.7, 13, 14).
6.Lemesh, V.N. Audit : textbook / V.N. Lemesh. - 7th ed., rev. and ext. Minsk: Amalfeya, 2023
7. Akulich Yu.I. Analysis of the efficiency of a business entity / Manual on preparation for certification of candidates for the right to be appointed representatives of the state in the management bodies of business entity, shares of which belong to the Republic of Belarus. State Property Committee of the Republic of Belarus., 2023.and others

SCIENTIFIC work

The scientific work at the department was carried out on the following topics:

- “Improvement of the theory, methodology and techniques of accounting, analysis and audit in the organizations of national economy branches in order to ensure sustainable economic development and growth”
- “Accounting and analysis of industrial waste recycling in the context of the principles of ‘green’ economy of the Republic of Belarus (on the example of petrochemical enterprises)”.
- “Managerial accounting of intra-corporate settlements in the conditions of application of modern business development models of construction organizations. (within the framework of the dissertation consideration)
- Accounting of human capital in the branches of national economy: state and prospects (within the framework of the dissertation review)

The main part of scientific works consisted in the development of the main directions of development and ways to improve the methodology and techniques of accounting, analysis and audit in the organizations of various sectors of national economy, and in active participation in the development and discussion of new laws of the Republic of Belarus on accounting and audit.

In the field of fundamental research (within the framework of cooperation with the Belarusian Republican Foundation for Fundamental Research) the research on the topic “Improvement of cyber insurance as a way to ensure cyber security” was carried out under contract No. G23-072 dated 02.05.2023.

The lecturersnregularly take part in conferences organized by BSEU, at the Republican level, organized by universities of the Republic of Belarus, at the international level within the framework of such scientific-practical conferences as “Sustainable development: society and economy”, “Accounting, analysis and audit: history, modernity and prospects of development”, “Economic development of Russia: balance point in the world ecosystem and infrastructure of the future”, organized by St. Petersburg State University, Kuban State University.

Thus the results of researches are reflected in the publication of monographs, textbooks and manuals, articles in domestic and foreign editions, theses of reports. Lecturers of the department prepared and published 111.22 printed sheets of publications during the 2023/2024 academic year.

The scientific research laboratory “Accounting of the Future” had been registered in October 2022. «Accounting of the future» laboratory members were 28 students of 2-4 courses of education of profilizations “Accounting, analysis and audit in construction” and “Accounting, analysis and audit in budgetary organizations”. The students of the department actively participate in scientific events (including Hackathon TECHNOPOLIS`23, International Student Scientific Forum “Student Scientific Winter in Brest”, International Student Competition “Do you know IFRS? " (St. Petersburg) and others) and publish the results of their researches.

INTERNATIONAL COOPERATION

In 2023-2025, interaction was carried out with the following key partners:

The cooperation was carried out in the following forms:

An agreement on network cooperation on training of bachelor students and master's degree students was concluded with the Department of Accounting of EE “St. Petersburg State University of Economics”.

D.A. Pankov is a member of the Academic Council for dissertation defense at the EE “St. Petersburg State University of Economics”.

The internship of doctoral students of the educational program “State Audit” under the internship program for managers and specialists and 18 undergraduates of L.N. Gumilev Eurasian National University with the use of information and communication technologies from 20.11.2023 to 20.12.2023 was conducted (supervisor D.A. Pankov).

D.A. Pankov is a scientific adviser to Ph.D. students at L.N. Gumilev Eurasian National University. Under his guidance 4 theses for the degree of PhD were defended.

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