Department of Accountancy and Auditing

Contact Information

• Deputy Head of Department: Dr. Gabriella Loszkorih
• Mailing Address: 90202 Berehove, Kossuth square 6., Transcarpathia, Ukraine, Ferenc Rakoczi II Transcarpathian Hungarian University, Department of Accountancy and Auditing
• Phone: +380-31-41-4-29-68, extension 128 (from abroad), or: 0-241-4-29-68, extension 128 (within Transcarpathia)
• Fax: +380-31-41-4-29-68 (from abroad)
• E-mail: rfkmf.gazdasagtudomanyi@gmail.com
• Web: https://kme.org.ua
• Department Office: Dabas Room (229.)
• Head of Department: Prof. Dr. Róbert Bacsó 

Conference Volumes:

History of the Department:

The Department of Accountancy and Auditing at the Ferenc Rakoczi II Transcarpathian Hungarian University is our institution’s youngest departmental unit, yet it has achieved very dynamic development since 2015. Although the institution’s goal to open up towards economic and business training in its educational structure was formulated much earlier, this goal was realized with the successful Ukrainian licensing of the Accountancy and Taxation program in the 2016-17 academic year. The University of Rakoczi established the independent organizational unit, the Department of Accountancy and Auditing, whose first important task was to develop the teaching and professional staff to meet the licensing requirements, followed by the launch of the program. We successfully met the first challenge, and as a result of our work, the BSc level Accountancy and Taxation program was launched in the 2016/2017 academic year. At the end of the four-year program, the major underwent a successful Ukrainian accreditation, resulting in a 5-year accreditation for the department’s first program.

In 2021, we reached another milestone as the department’s range of specializations expanded when we received the license for the Finance, Banking, and Insurance bachelor’s program (in 2023, the name of the program changed to Finance, Banking, Insurance, and Stock Exchange due to changes in state standards). Furthermore, in the 2021-22 academic year, the Accountancy and Taxation (MSc) program was launched as part of the International Accountancy and Taxation master’s program. This expanded our offerings to three programs: two bachelor’s programs and one master’s program.

For the 2022-2023 academic year, it is evident that despite the wartime period, the total student enrollment continued to increase (Figure 1). The largest growth occurred from the 2021-2022 to the 2022-2023 academic year (a 60% increase), as this was when we were able to admit new students to our Finance, Banking, and Insurance (BSc) and Accountancy and Taxation (MSc) programs for the first time.

Although the results of the department’s work are clearly linked to student numbers, an important indicator is also the professional preparedness of the lecturers, their scientific degrees, achieved scientific results, titles, and the growing trend of conference participation.

The teaching staff of the Department of Accountancy and Auditing includes 3 full-time Doctors of Science, professors; 3 associate professors, candidates of sciences; 2 PhD holders; one assistant professor; and 2 lecturers, the latter of whom are in the process of obtaining their degrees in Ukraine and Hungary.

Thanks to the management of the University and the active participation of the department’s staff, the scientific journal “Acta Academiae Beregsasiensis. Economics” received a “B” category classification from the Ministry of Education and Science of Ukraine in June 2023.

A diagram kifejezetten a kiemelt tudományos értékkel bíró eredményeket összegzi, melyek évente átlagosan 7,5 %-al bővültek. Ezenkívül évente átlagosan további 28 db egyéb kategóriájú publikáció, tézis, konferenciarészvétel volt a tanszék főállású oktatói részéről. A vizsgált 5 év alatt tudományosan besorolt és egyéb kategóriájú értékezés összesen 314 db volt a tanszék oktatóinak írásában.

Munkatársak:

Foreign guest professors and lecturers have enhanced the quality and diversity of the education:

• Dr. Ildikó Orbán, Associate Professor at the University of Debrecen, gave a lecture on the specifics and role of IFRS (International Financial Reporting Standards) in the process of corporate internationalization.
• Dr. Antal Fekete, a retired Canadian university professor, held a lecture on “The Gold Standard and the Constitutional Monetary System.”
• Dr. Péter Forgáts visited from the United States and gave a lecture on start-ups and American scholarship programs for further education.
• The Hungarian Economic Association, a Carpathian Basin umbrella organization, was introduced, and its student section is open for our students to join.
• Within the Erasmus+ mobility program, we had guest lecturers from Eötvös József College in Hungary: Dr. Péter Póla and Andor Pajrok.
• Within the Makovecz mobility program, our guest lecturers from Szent István University in Hungary were Prof. Dr. Bálint Csaba Illés and Prof. Dr. habil. Anna Törőné Dunay.
• Several local entrepreneurs also delivered in-person lectures at conferences and workshops, while multiple online trainings and conferences were held in collaboration with international partners.

We participated in several research programs:

• The department’s lecturers played a major role in the implementation of the strategic document for the Ede Egán Economic Development Plan.
• Furthermore, we participated in an efficiency study of subsidies for young entrepreneurs in Transcarpathia (2016).
• Then, using a similar methodology and aim, we also examined the situation of family businesses (2017).
• In 2019, we participated in a large-scale survey organized jointly with the Institute for National Strategy and the Association of Hungarian Entrepreneurs of Transcarpathia, where we conducted a general corporate valuation and examined the effectiveness of the subsidy policy by surveying 1800 micro-, small-, and medium-sized enterprises in Transcarpathia.
• Within the framework of the MTA Domus program, the department’s lecturers participated in several studies examining the entrepreneurial situation and the effects of the pandemic on entrepreneurs and the socio-economy as a whole.
• Participation in an international curriculum development program funded by the European Union, with the University of Debrecen (EFOP-3.4.3-16-2016-00021, 2019-2021).
• Participation in the project “Macro-regional research in the Carpathian Basin to strengthen community development and social responsibility,” with the Institute for National Strategy (EFOP-1.12.1-17-2017-00003, 2019-2020).
• We participated in the development of Transcarpathia’s Development Strategy for the years 2021-2027.
• We also conduct individual research for foreign companies.

We have established collaborations with both domestic and international universities and research institutes:

• A cooperation agreement was signed between the Ferenc Rakoczi II Transcarpathian Hungarian University and the National Academy of Statistics, Accounting, and Auditing.
• In collaboration with the National Agency for Higher Education Quality Assurance, the head of our department received accreditation expert qualification.
• With the University of Nyíregyháza, we have been jointly training local students in Business Economics through a non-accredited program for nearly 20 years.
• In connection with a joint initiative with the Hungarian National Bank and the University of Nyíregyháza, a professional library for economics, accounting, and finance was established, and students receive annual excellence scholarships.
• Collaboration with the National University of Public Service has enabled our students to participate in part-time training programs.
• With the University of Debrecen, we engage in joint research projects and, in 2022, launched a dual-degree master’s program.
• With the Institute of Economics of Eötvös József College, we cooperated on a staff mobility program.
• The Department of Business Economics and Management at the Hungarian University of Agriculture and Life Sciences in Gödöllő hosted our students for summer internships, combined with factory visits in Hungary.
• With the Institute for National Strategy, with whom we collaborate on several research projects and conference organizations; since 2023, we have been in close cooperation with Acta Academiae Beregsasiensis.
• With the Association of Hungarian Entrepreneurs of Transcarpathia and the Association of Young Hungarian Entrepreneurs of Transcarpathia.
• With the Kyiv National Economic University named after Vadym Hetman.
• With the Department of Finance of the Kharkiv National University of Economics, which has led to ongoing joint research activities.
• With Zhytomyr Polytechnic State University.
• With “Odesa Polytechnic” State University.
• With Sumy State University.
• With the “Institute of Applied Systems and Technologies” Ltd. (Kyiv).
• With Master Stream Ltd. for the use of the Master Accounting software (Kyiv).
• With YouControl Ltd. (Kyiv).
• With MonsoomSIM Pty Ltd for the use of the MonsoonSIM simulation software (Mount Nasura, Australia).
• With “Jm Soft” Ltd. (Kyiv).
• With the “Accounting and Auditing” private company.
• And of course, we maintain good relations with regional educational institutions, such as the Faculty of Economics and the Ukrainian-Hungarian Educational and Scientific Institute of Uzhhorod National University.
• With the “OCA Ukraine” civil organization.
• The department’s lecturers and students participate in the annual Global Money Week events, which has led to a collaboration with the National Bank of Ukraine.

Events and Programs

• Over the years, we have organized numerous international and local conferences, events, and educational programs:
• Three international scientific conferences.
• The annual Accountants’ Day professional program, where practicing accountants introduce students to the intricacies and appeal of the accounting profession.
• The annual Economic Science Quiz, in which students from the Higher Vocational Institution and BSc students from the Department of Accountancy and Auditing compete in economic knowledge.
• The annual Student Economic Science Conference.
• Participation in the annual traveling assembly of the Hungarian Economic Association.
• Financial literacy training for high school students, conducted at multiple educational institutions across Transcarpathia.
• Business consulting training sessions for micro- and small enterprises, organized in cooperation with partners such as the Entrepreneurs’ Association and the Hungarian National Bank.
• Annual excellence scholarships for business students, awarded through the MNB PADME Foundation.
• Recognition of the University of Rakoczi’s student team among the winners of the Global Student Challenge 2022.
• Business workshops for students, featuring innovative entrepreneurs.
• Increased student participation in online continuing education through non-formal programs, resulting in a growing number of professional certificates earned each year.
• Student information days on business ethics and protocol, organized in collaboration with specialists from the Consulate of Hungary in Berehove.
• Regular participation of students in various academic and sports competitions and conferences, both within the university and externally (e.g., Conference of Young Researchers, Ilona Zrínyi College for Advanced Studies, KTDK).
• Department colleagues and students have received awards for outstanding achievements in teaching, academics, and sports.
• We also regularly participate in the conferences and celebrations of our partner institutions (University of Nyíregyháza, Eötvös József College, University of Debrecen, etc.).

Participation in Mobility Programs:

Our students and lecturers have participated in the Makovecz and Erasmus+ international mobility programs, within the framework of which we have established contact with:

• University of Nyíregyháza
• Corvinus University of Budapest
• Hungarian University of Agriculture and Life Sciences
• Babes-Bolyai University in Romania
• College for Modern Business Studies in Szeklerland
• National University of Public Service
• Eötvös József College
• University of Debrecen

Organized Conferences

To highlight the collaboration between our institutions and commemorate the development of the business management program, the department organized a large-scale international scientific conference in the spring of 2016. Lecturers from several universities across the Carpathian Basin, as well as from Ukrainian higher education institutions, participated. The conference was titled: “Challenges and Opportunities for Economic Development in the Context of International Cooperation and European Experiences.”

During the same period, we also co-organized the professional conference “Strengthening Hungarian Enterprises in the Carpathian Basin,” hosted by the Pallas Athéné Domus Concordiae Foundation of the Hungarian National Bank. The event aimed to provide training and a business networking opportunity for Transcarpathian Hungarian small and medium-sized enterprises that are already engaged in, or planning to enter, export activities.

In May 2019, the Department, in collaboration with the Institute for National Strategy, organized the international conference “50 Years of the Nobel Prize in Economics.” The conference focused on “The Impact of Accounting and Finance Sciences on the Development of Economic Processes.” Following the plenary sessions, international lecturers presented their research in multiple specialized sections

In 2022, due to wartime conditions, we were unable to hold the III International Conference on Economics, titled “The Impact of Accounting and Finance Sciences on the Development of Economic Processes,” in person. The event was intended to commemorate the 25th anniversary of the Ferenc Rakoczi II Transcarpathian Hungarian University. Nevertheless, we successfully compiled and published the conference proceedings, which included 200 abstracts by 298 authors.