Guest Lecture “Accounting and Human Capital: A New Perspective on the Economic Role”

11.12.2024

The Department of Finance, Accounting and Banking will participate in a guest lecture “Accounting and Human Capital: A New Perspective on the Economic Role”.

On November 28, 2024, the Head of the Department of Finance, Accounting and Banking of Luhansk Taras Shevchenko National University, Professor Viktor Trynchuk, and students studying the educational components “Accounting”, “Accounting and Audit” had a wonderful opportunity to take part in a guest lecture organized by our colleagues from the Sumy National Agrarian University. This event was not only interesting, but also a real discovery for all participants, because the topic of the lecture was an important question: “The Importance of Accounting Principles in the Development of the Theory of Human Capital”.

The lecturer, Yurii Renkas, Candidate of Economic Sciences, Adjunct Professor of the Department of Accounting of the Krakow University of Economics, raised many relevant and complex issues that not only concern accounting, but are also of great importance for understanding our economic reality and the development of human capital in Ukraine. One of the main questions that the lecturer considered was whether accounting is a science, and if so, how it is related to other fields of knowledge, such as mathematics, physics and philosophy.

During the lecture, extremely interesting and profound considerations were given on how accounting can be used to analyze fair wages and determine the value of capital, and how this process directly affects the ability of capital to perform work. Students and teachers actively asked questions, because the lecture was not only distinguished by the depth of theoretical knowledge, but was also so accessible and practical that it allowed to see the real value of accounting in the management of enterprises and in economic processes in general.

The lecture was an important stage in shaping students’ understanding of accounting as a powerful tool for management and economic development. It expanded our knowledge and gave a new perspective on important theoretical issues related to accounting and its connection with other sciences.

We are confident that the knowledge gained will help our students in the further development and application of accounting principles in real life, as well as contribute to the formation of an effective financial system at enterprises and in the country’s economy as a whole.

Sincere gratitude to our colleagues from Sumy National Agrarian University for organizing this important event and to lecturer Yurii Renkas for his interesting and professional approach to presenting the material.

We look forward to new opportunities to participate in such events to further enrich the knowledge of our students and improve the educational process at the Department of Finance, Accounting and Banking.

According to the Department of Finance, Accounting and Banking