Accountant-Analyst of a Budget Institution: Competence Profile and Functionality

Abstract

Importance. One of the factors limiting the introduction of management accounting in budgetary institutions is the lack of qualified personnel. A specialist with competencies that meet modern realities. Who are able to improve their comprehensive capabilities to facilitate the implementation and development of accounting and reporting. Due to the specifics of the activities of enterprises, we have diagnosed the most popular functions of a modern accountant and focused on studying the competence of an accountant-analyst of a public sector institution. Objectives. The study of the consolidation of management accounting functions for the structural unit of a budget institution, the functionality of a modern accountant and the identification of significant additional competencies of an accountant-analyst in budget institutions. In order to establish the profile of relevant competencies and functionality of an accountant-analyst of a budget institution. Methods. The research part is based on the results of an expert survey (the structure of the questions is matrix, the choice of the presented option, a free answer). The respondents were specialists in the accounting field, grouped into three focus groups. Evaluation of the effectiveness of the study is based on a comparative analysis of the data. The theoretical base includes scientific works devoted to the subject of research. Results. The priority tasks of not only a modern accountant, but also additional competencies of an accountant - analyst have been identified. It was established during an expert survey that it is more effective to assign the functions of management accounting to the planning and economic department than to form an autonomous unit. We have proved the relevance of setting management accounting in budgetary institutions. The most important functions of a modern accountant (tax accounting, control and processing of primary documentation) and the primary competencies of an accountant-analyst (classification, processing and consolidation of large amounts of information, communication, ability to work with people, knowledge of IT technologies) have been established. Conclusions. It is concluded that an accountant-analyst plays a key role in the implementation of management decisions. In order to make managerial decisions that correspond to modern development trends, it is necessary to continuously improve professional competencies for strategic decision-making.