of the International Competition of Student Research Papers "History, Modernity and Perspectives of Accounting Science" dedicated to the memory of Professor Viktor Arkadievich Pipko have been defined. The competition was organized by the lecturers of the Chair of Accounting and Finance Faculty of the Federal State Budgetary Educational Institution of Higher Professional Education of the Stavropol State Agrarian University together with the lecturers of the Russian State Agrarian University "Moscow State Academy of Agriculture named after K.A. Timiryazev". Timiryazev", FSBOU VO "Financial University under the Government of the Russian Federation", FGBOU VO "Voronezh State University", EE "Grodno State Agrarian University" (Republic of Belarus), EE "Mogilev State University of Food" (Republic of Belarus), Kokshetau University named after Sh. Ualikhanov (Republic of Kazakhstan).
The contest is one of the key events of the Stavropol State University Development Program - "Agroinnovopolis - 2030" (implemented with the support of the Federal Program "Priority - 2030") aimed at involving young people in research activities, revealing the creative abilities of accounting students and encouraging the most talented among them.
Members of the expert commission of the competition:
- Elena Kostyukova, Doctor of Economics, Professor, Dean of the Faculty of Accounting and Finance, Head of the Department of Accounting of the Federal State Budgetary Educational Institution of Higher Professional Education "Stavropol State Agrarian University". - Chairman of the Competition Commission;
- Lyudmila Ivanovna Horuzhiy, Doctor of Economics, Professor, Director of the Institute of Economics and Management of Agricultural Industry, K.A. Timiryazev RSAU;
- Vakhrushina Maria Aramovna, Doctor of Economics, Professor of Accounting, Analysis and Audit Department, Federal State Budgetary Educational Institution of Higher Professional Education "Financial University under the Government of the Russian Federation";
- Kulish Natalia Valentinovna, c.e.s., associate professor, assistant professor of the accounting department of the Federal State Budgetary Educational Institution of Higher Professional Education "Stavropol State Agrarian University";
- Korobeinikova Larisa Sergeevna, PhD in Economics, Associate Professor, Head of the Department of Economic Analysis and Audit, Voronezh State University;
- Shcherbatyuk Svetlana, PhD in Economics, Associate Professor, Dean of Accounting Department, Educational Establishment "Grodno State Agrarian University" (Republic of Belarus);
- Belgibayeva Anargul Sarsenbayevna, Candidate of Economic Sciences, Associate Professor, Professor of the Department of Business and Services, Kokshetau University named after Sh. Ualikhanov (Republic of Kazakhstan).
The competition was held in order to promote research activities among students, to reveal creative abilities and increase students' interest in their chosen profession.
Students' research works were presented in the following categories:
- Managerial accounting and controlling;
- Budgetary accounting;
- Financial accounting (by industry);
- Tax Accounting;
- Reporting in the Management System of an Organization;
- Modern trends in the development of IFRS.
The competition was attended by students studying:
-Stavropol State Agrarian University;
-Kokshetau State University named after. S. Ualikhanov
-Grodno State Agrarian University
Luhansk National University named after Volodymyr Dahl; -Kokshetau State University named after Sh;
Belarus State University of Food and Chemical Technologies; -Belarusian State University of Food and Chemical Technology;
-Russian State Agrarian University named after K.A. Timiryazev; -Voronezh State University of Food and Agriculture;
Voronezh State University; -Voronezh State University;
-Voronezh State University; -North Caucasus Federal University
-Rostov State University of Economics (RINH);
-Don State Agrarian University;
-The Ural State Agrarian University;
-Briansk State University of Engineering and Technology;
-Volgograd State Agrarian University.
Winners and prizewinners:
1. Management accounting and controlling:
Bachelor's Degree:
I place:
Ruslan Evgenyevich Smirnov.
(Federal State Budgetary Educational Institution Kostroma State Agricultural Academy. Supervisor: Candidate of Economic Sciences, Associate Professor Ivanova Oksana Evgenievna).
II place: Valentina Viktorovna Begun.
(Stavropol State Agrarian University. Supervisor: Candidate of Economic Sciences, Associate Professor Fes'kova Marina Viktorovna).
III place: Darmilova Dana Zurabovna.
(FSBEI VO Stavropol GAU. Supervisor of studies: Assistant of the Accounting Department Agafonova Nelly Pavlovna).
Specialist:
I place: Lyudmila Alexandrovna Utochkina.
(Voronezh State University.
Supervisor: Ph.D. in Economics, Head of the Department of Economic Analysis and Audit, Associate Professor Korobeinikova Larisa Sergeevna).
2. budgetary accounting:
Bachelor's Degree:
I place: Mokhova Kristina Denisovna
(Federal State Budgetary Educational Institution of Higher Professional Education Stavropol State Agrarian University. Supervisor: Candidate of Economic Sciences, Associate Professor Elchaninova Olga Viktorovna).
Master's degree:
I place: Lushchakova Natalia Nikolaevna
(Luhansk state university named after Vladimir Dahl. Supervisor: Candidate of Economic Sciences, Associate Professor, Head of Accounting and Auditing Department Efremenko Elena Vladimirovna
I place: Alina Tsitserkovskaya
(Volodymyr Dahl Luhansk state university. Supervisor: Candidate of Science (Economics), Associate Professor, Head of Accounting and Audit Department Elena Vladimirovna Efremenko
Specialist's degree:
I place: Yulia Yurievna Usova
(Stavropol State Agrarian University. Supervisor: Maria Nikolaevna Tatarinova, Ph.D. in Economics).
II place: Semenko Natalia Sergeevna.
(Stavropol State Agrarian University. Supervisor: Associate Professor Marina Viktorovna Fes'kova).
3. Financial accounting (in the context of industries):
Bachelor's degree:
I place: Ksenia Vladimirovna Novikova
(Federal State Budgetary Educational Institution of Higher Professional Education Orel State Agrarian University named after N.V. Parakhin. Supervisor: candidate of economic sciences, associate professor Shabannikova Natalia Nikolaevna).
II place: Artemyeva Anastasia Mikhailovna.
(Federal State Budgetary Educational Institution of Higher Professional Education Chuvash State Agrarian University. Supervisor: Candidate of Economic Sciences, Associate Professor Danilova Nadezhda Leonidovna).
II place: Elizaveta Ryzhenkova
(Bryansk State Engineering Technological University. Supervisor: associate professor Moiseenko Svetlana Leonidovna.)
III place: Isaeva Olga Nikolaevna.
(FSBEI VO Stavropolsky GAU. Supervisor: Associate Professor Kulish Natalia Valentinovna.)
III place: Sideleva Alyona Sergeevna, Taltaeva Miranda Baatrovna.
(Federal State Budgetary Educational Institution of Higher Professional Education "Rostov State University of Economics. Supervisor: Associate Professor Nina Nesterenko).
4. Tax Accounting:
Bachelor's Degree:
I place: Alexander Dmitrievich Yagudin.
(Federal State Budgetary Educational Institution of Higher Professional Education Don State Agrarian University. Supervisor: Candidate of Economic Sciences, Associate Professor Osipova Anna Igorevna).
II place: Chechelova Sophia Yurievna.
(Stavropol State Agrarian University. Supervisor: Associate Professor Kulish Natalia Valentinovna).
III place: Ismailova Asiyat Sultanovna.
(Stavropol State Agrarian University. Supervisor: Candidate of Economic Sciences, Associate Professor Kulish Natalia Valentinovna).
Specialty:
I place: Ekaterina Korovina
(Federal State Budgetary Educational Institution of Higher Professional Education Bryansk State Engineering and Technological University. Supervisor: Candidate of Economic Sciences, Associate Professor Malysheva Nadezhda Petrovna)
5. Reporting in the management system of the organization:
Bachelor's degree:
I place: Ostapenko Daria Sergeevna
(Federal State Budgetary Educational Institution of Higher Professional Education Stavropol State Agrarian University. Supervisor: assistant of the accounting department Agafonova Nelly Pavlovna).
I place: Julia Konstantinovna Zakirko.
(Voronezh State Agrarian University. Supervisor: candidate of economic sciences, associate professor Panina Irina Viktorovna).
II place: Dubovik Anatoly Viktorovich.
(Dagestan State Agrarian University. Supervisor: Associate Professor Kubar Maria Alexandrovna.)
II place: Yulia Aleksandrovna Stroykova.
(Gumilev Eurasian National University, Moscow, Russia. III place: Yulia Aleksandrovna Strokova (Eurasian National University named after L.N. Gumilyov. Supervisor: Associate Professor Saparbayeva Saule Saulebayevna).
III place: Avetisyan Oganes Kazarovich.
(Voronezh State University.
Supervisor: Candidate of Economic Sciences, Associate Professor Panina Irina Viktorovna).
Specialty:
I place: Lyudmila Alexandrovna Utochkina.
(Voronezh State University.
Supervisor: Candidate of Economic Sciences, Head of the Department of Economic Analysis and Audit, Associate Professor Korobeinikova Larisa Sergeevna.)
II place: Grishchenko Daria Vladimirovna.
(Voronezh State University.
Supervisor: Candidate of Economic Sciences, Associate Professor Panina Irina Viktorovna).
III place: Elina Vinokurova.
(Voronezh State University.
Supervisor: Candidate of Economic Sciences, Associate Professor Panina Irina Viktorovna).
6. Current trends in the development of IFRS:
Bachelor's Degree:
I place: Victoria Volkodav
(FSBEI VO Stavropol State Agrarian University. Supervisor: Candidate of Economic Sciences, Associate Professor Sytnik Olga Yegorovna).
I place: Pekhova Alexandra Sergeevna.
(Federal State Budgetary Educational Institution of Higher Professional Education Russian State Agrarian University - MSKHA named after K.A. Timiryazev.
Supervisor: Candidate of Economic Sciences, Associate Professor Postnikova Lyubov Valeryevna).
II place: Gorenkov Nikita Andreevich
(Stavropol State Agrarian University. Supervisor: Candidate of Economic Sciences, Associate Professor Sytnik Olga Egorovna).
III place: Dmitriy Evgenyevich Chetvernin.
(Stavropol State Agrarian University. Supervisor: Candidate of Economic Sciences, Associate Professor Sytnik Olga Egorovna).
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