The scientific legacy of Academician Mykola Chumachenko in the context of the evolution of modern economic thought

Анотація

Introduction. On May 1, 2025, we commemorate the 100th anniversary of the birth of Mykola Chumachenko (1925–2011), a distinguished Ukrainian scholar and organizer of scientific research, academician of the National Academy of Sciences of Ukraine, founder of the Academy of Economic Sciences of Ukraine, Doctor of Economic Sciences, professor. Problems Statement. Mykola Chumachenko is the founder of scientific schools in various fields of economics and management, but starting from the mid-50s of the twentieth century. and until the last years of his life, he was devoted to the development of accounting and economic analysis. The purpose is to study the scholarly contributions of Mykola Chumachenko in accounting and economic analysis and identify which of his ideas and directions he pioneered are considered relevant today and used by scholars to substantiate their scientific research. Methods. Retrospective analysis, synthesis, comparison, theoretical generalization were used. Results. This study pays particular attention to the initial phase of Mykola Chumachenko’s scholarly activity, examining how his early works contributed to the formation of his scientific worldview. The role of Mykola Chumachenko in initiating the latest trends in the development of accounting and analysis in the context of understanding their tasks and functions in the information substantiation of management decisions is considered. The significance of scientific publications in the formation and development of management accounting, new types of enterprise reporting of Ukraine, compiled according to accounting data, is analyzed. The understanding of the content and significance of theoretical discourses set out in Mykola Chumachenko’s works regarding the improvement of the terminological apparatus of accounting and analysis; new tasks of economic analysis and, accordingly, the differentiation of its types in the era of the formation of a market economy in Ukraine is revealed. A brief review of the scientific works of his followers is provided. The development of Mykola Chumachenko ideas in the educational activities of the Mykola Chumachenko Department of Tax Management and Financial Monitoring of the Vadym Hetman Kyiv National Economic University is highlighted. Conclusions. The study of Mykola Chumachenko’s works as well as the works of his followers and students, devoted to accounting and analysis, highlights their influence on the evolution of modern science. The tireless work and talent of the outstanding scientist, his consistency in defending scientific views serve as a source of inspiration for contemporary researchers who continue to build upon his legacy.

Класифікація

Ідентифікатори

Схожі роботи