BELARUS STATE
ECONOMIC UNIVERSITY

15.06.2026

"Behind Every Number Is a Business Story": Anastasia Solovieva on Creativity in the Auditing Profession

It's common to think that the work of an accountant, analyst, or auditor is a world of strict regulations, monotonous reports, and dry figures. But is this really the case in the age of digitalization? Anastasia Vladimirovna Solovieva, PhD in Economics and Associate Professor in the Department of Accounting, Analysis, and Auditing in Sectors of the National Economy at BGEU, is confident that the profession of economist today is an intellectual challenge that requires critical thinking, intuition, and creativity.

In our interview with Anastasia Vladimirovna, we discussed why neural networks won't replace professionals, how real-life cases from Belarusian companies help students overcome their fear of internships, and what keeps promising professionals in academia when the commercial sector offers far more attractive financial terms. Read our article to learn about the continuity of generations, scientific research, and how to find a balance between BGEU's fundamental traditions and the challenges of the times.

— Anastasia Vladimirovna, there's a common misconception that accounting, analysis, and auditing are a world of strict numbers, endless reports, and rigid regulations. How do you, a young professor, convince students that there's room for creativity and even professional passion in business analysis?

— It's very simple: I always try to show students that behind every number lies a living business story, a management decision, a human factor, and even a certain intrigue. A good accountant or auditor is both a researcher and a strategist. Two organizations can have identical indicators on paper but completely different development prospects—and that's where professional passion begins. It's important to me that students perceive accounting, analysis, and auditing not as a set of mechanical actions, but as an intellectual profession that requires flexible thinking, attentiveness, and the ability to analyze situations from multiple perspectives. When they begin to see real business processes behind the numbers and understand how their findings can influence decisions, interest, engagement, and that creative element that makes the profession truly exciting emerge.

— Today, there's increasing talk that neural networks and automation are about to replace accountants. What do you tell students when they ask, "Will robots replace us in 5-10 years?" What do you teach them in your lectures that no AI can do?

— When students ask me whether robots will replace accountants in 5-10 years, I answer that technology will indeed change the profession, but it won't eliminate it. Neural networks can already process huge amounts of data, automatically generate reports, and perform routine operations faster than humans, but no system can completely replace professional thinking, responsibility, and the ability to make decisions under uncertainty. This is precisely what I strive to teach my students in my lectures: critical thinking, professional intuition, the ability to see cause-and-effect relationships, and take responsibility for their conclusions. I always emphasize that a modern accountant is no longer just someone who crunches numbers; they are also analysts, advisors, and strategists.
The accounting profession also involves working with people: managers, colleagues, clients, and tax authorities. Communication, ethics, the ability to argue one's case, and maintaining trust are crucial. And these qualities will be especially valuable in the digital age, which is why I always tell my students: "The future belongs not to those who compete with artificial intelligence, but to those who can work alongside it." AI should therefore be viewed as a tool that frees professionals from routine tasks and enables deeper analysis and decision-making.

— Your department specializes in auditing and accounting "in sectors of the national economy." This means working with the real sector of the economy—from industry to trade. How do you translate real-life cases of Belarusian enterprises into the classroom?

— The department where I work is responsible for two specializations: "Accounting, Analysis, and Audit in Construction" and "Accounting, Analysis, and Audit in Budgetary Organizations" (Faculty of Accounting and Economics). We also teach courses for the Faculty of Finance and Banking, the Faculty of Digital Economy, the Faculty of Economics and Management, the Faculty of Law, and graduate programs. Our department's unique strength lies in its close connection with the real sector of the economy, and this is especially valuable to me as a teacher. I strive to bring real-life cases of Belarusian organizations into the classroom as much as possible—adapting them, of course, for educational purposes. It's important to me that students not simply mechanically solve problems but learn to think like future professionals. Case studies like these make classes more dynamic and allow students to understand that behind every figure lies a real economy, real organizations, and real people. Working with practical examples helps develop students' flexible thinking. In my opinion, this approach helps prepare specialists who will be in demand in the modern economy.

— Accounting and auditing are applied disciplines. How do you help students cope with the anxiety of preparing their first financial statements for an operating company, where every figure represents real money and serious responsibility?

— Students often feel nervous when they first encounter real financial statements. When they understand that behind every balance sheet line lies real money, the fate of organizations, management decisions, and serious responsibility, the theory begins to be perceived in a completely different way, and this is a completely natural stage of professional development. I always try to explain to students that a fear of responsibility is not a weakness, but a sign of a conscious approach to the profession. It is much more important not to be afraid of mistakes, but to learn to think systematically, analyze information, and understand the logic of financial processes. That's why in our classes we teach not just "reading" financial statements, but seeing the organization's activities behind the numbers. When students begin to perceive financial statements not as a set of complex tables, but as the language of business, confidence and professional interest develop. I especially emphasize that students understand that a modern specialist is not someone who mechanically checks numbers, but a professional whose competence determines the quality of management decisions and the financial stability of an organization. And when they begin to understand the importance of their future profession, fear gradually turns into a sense of professional responsibility and inner confidence.

— Many students majoring in economics begin working part-time in their field as early as their third or fourth year. What is your opinion on this combination? Does the real-world experience in your classes help them, or, conversely, do you have to retrain them to meet the standards?

— When chief accountants approach me for specialists, I am happy to send my students to work for them, in whom I invest not only knowledge but also a piece of my soul and love for the profession. And, as a former student who once began pursuing the profession of economist in her third year, I am very positive about the fact that students begin working in their field as early as their third or fourth year. In my opinion, this is a crucial stage in their professional development, as during this period, theory begins to take on a completely different meaning: knowledge ceases to be abstract and becomes a tool for solving real-world problems. Students who combine their studies with practical training typically begin to understand the logic of the profession more quickly, feel a sense of responsibility, and understand how real business processes work. This is immediately noticeable in class: they ask more in-depth questions, give practical examples, perceive financial statements differently, and are now able to discern real management decisions behind the numbers.

— Today, you hold the position of Associate Professor of the Department—an important and challenging stage in your career as a scientist. Could you please share the scientific problem addressed by your current research? How can your findings be applied in practice and contribute to the development of the Russian economy?

— For me, scientific research has never been purely theoretical work "for the sake of science." The topic of my defended dissertation was "Accounting and Analysis of Capital Flows Based on Structural-Logical Modeling of Internal Value Flows of an Organization," and my current research is focused specifically on this area. The key idea is to help organizations gain a deeper understanding of their economic processes and make more informed management decisions. Today, the real economy operates in a highly competitive environment, constantly changing, and under pressure to utilize resources as efficiently as possible. Often, the problem facing organizations lies not only in a lack of capital, but also in the fact that management doesn't always see the full picture of value flows within the organization: where turnover is slowing, which processes are creating unnecessary costs, and where, conversely, there is hidden potential for efficiency gains. This is where structural-logical modeling of internal value flows can be particularly useful. This approach allows us to view an organization not simply as a set of separate divisions or business transactions, but as a single, interconnected system of capital flows. This enables us to more accurately analyze the effectiveness of business processes, identify internal reserves, and predict the consequences of management decisions before they are implemented. When research results are applied in organizational activities, science ceases to be abstract and begins to contribute to economic development, increased competitiveness, and the quality of management decisions.

— BGEU has strong traditions and a long tradition of intergenerational continuity. Do you feel supported by your senior colleagues in the department? Is it easy for a young associate professor to propose new, perhaps experimental, approaches to teaching?

— In my professional career, I have been fortunate to work in two departments: the Department of Accounting, Analysis, and Audit in Sectors of the National Economy at BGEU, under the direction of Doctor of Economics and Professor Dmitry Alekseevich Pankov, and the Department of Economics at VSTU, under the direction of Candidate of Engineering Sciences and Associate Professor Tamara Vasilyevna Kasayeva. Wherever I've worked, an atmosphere of professional respect and open dialogue has always prevailed. Senior colleagues have always been willing to share their practical experience, research approaches, and methodological developments, and this is especially valuable to me. It is largely thanks to this interaction that the university's high level of professional training and academic culture are maintained. I can say that a university is not only about preserving traditions but also about being open to development. Of course, any academic environment requires a balanced approach to change, especially when it comes to the quality of education, but I believe it's crucial that young faculty are given the opportunity to propose new ideas, modern work formats, and experimental approaches to teaching.

Today, students perceive information differently than they did 10-15 years ago, so it's important for a faculty member not only to have a deep understanding of their subject but also to constantly seek ways to make learning more practice-oriented, interactive, and engaging. To achieve this, I use case studies, business simulations, digital tools, real-world business case studies, and the integration of modern technology into the educational process. I believe it's the combination of fundamental academic traditions and openness to innovation that makes the university environment truly strong, as the experience of the older generation provides stability and depth, while young faculty bring energy, modern approaches, and an understanding of how the professional environment is changing. Perhaps this is what true continuity is all about: not simply passing knowledge from generation to generation, but developing education together, maintaining its quality while simultaneously responding to the challenges of the times.

— The profession of auditor or financial analyst in the commercial sector is traditionally considered very highly paid. What keeps you at the university, in academia? What is your main driver in working with students?

— Today, combining the professions of economist and teacher, you certainly understand that being an economist, accountant, auditor, or financial analyst in the commercial sector opens up vast career and financial opportunities. The main thing that keeps me in academia is a sincere love for the profession and for the teaching process itself. For me, the university is not just a place of work, but a space where you can not only transfer knowledge, but also inspire, develop and constantly grow together with the students.