Open AccessMETHODICAL PROVISION OF FORENSIC ACCOUNTING EXPERTISE IN AGRICULTURE: STATE AND PROSPECTS
Author(s) -
Nataliia Stelmakh
Publication year - 2021
Publication title -
ekonomìčnij diskurs
Language(s) - English
Resource type - Journals
eISSN - 2410-7476
pISSN - 2410-0919
DOI - 10.36742/2410-0919-2021-2-6
Subject(s) - forensic accounting , certification , agriculture , subject (documents) , process (computing) , object (grammar) , state (computer science) , accounting , forensic science , computer science , engineering ethics , management science , business , political science , engineering , medicine , law , artificial intelligence , geography , library science , audit , archaeology , algorithm , veterinary medicine , operating system
. Methodological support of forensic examinations is formed by appropriate methods, which are developed by specialists of research institutes of forensic examinations and are subject to certification and state registration in the Register of methods of forensic examinations. The analysis of this methodological support revealed that despite the high level of economic crime, in the agricultural sector (in terms of violation of land use rules), none of the methods contains issues of forensic accounting examinations of agricultural activities.Methods. General scientific and special methods of research of processes and phenomena in their interrelation and development were used during the research; monographic - when formulating the purpose, objectives, subject and object of research. At the stage of collection, design, registration, systematization and processing of information for research was used inductive method, and in the process of theoretical understanding of the problem - deductive.Results. The article considers the state of methodological support of forensic accounting examinations in Ukraine, the procedure for registration of new methods that will ensure the implementation of professional examinations in the agricultural sector.Discussion: Based on the research, we propose to form a method of forensic accounting in the agricultural sector, which will take into account the sectoral characteristics of economic activity of these enterprises. Keywords: forensic accounting examination, methodology, agriculture.