Rohachenko Serhii Mykytovych is the founder of the Department of Accounting and the construction worker of accounting scientific school
DOI:
https://doi.org/10.35774/visnyk2025.01.108Keywords:
accounting scientific schools, accounting, Rohachenko Serhii Mykytovych, Ukraine, taxation, scientific theories, organization of accounting, reporting, Ukrainian Agricultural AcademyAbstract
Introduction. Serhii Mykytovych Rohachenko was a leading scientist in accounting at the Ukrainian Agricultural Academy (UAA) from 1945 to 1977 (in 1959 he created the department of accounting and until 1961 he headed it and became the builder of the accounting scientific school) [1; 2]. Subsequently, the scientist worked at the Uman Agricultural Institute (in 1978 he created the department of accounting and headed it until 1979) [3; 4]. He made a significant contribution to the development of theory and practice of accounting, methods and organization of teaching accounting disciplines. Unfortunately, there is almost no information about the scientist in open sources. In 2025, he would have turned 125 years old. These arguments determined the relevance of the research topic.
The purpose of the research is to study the stages of formation and development of Serhii Mykytovych Rohachenko, as well as his role in founding the department of accounting and laying the foundation for the accounting scientific school UAA.
Research methods. The following research methods were used in the research process: monographic – to find out the details of the personality formation and achievements of the scientist; the method of comparison – to identify the main prerequisites and factors for the development of accounting scientific schools; analysis and synthesis – to establish the sequence and organic connections between certain events, circumstances and facts.
Research results. The biography and practical, scientific and teaching activities of Serhii Mykytovych Rohachenko in 7 periods of his life are disclosed; his role in founding the department of accounting and laying the foundations of the accounting science school is determined UAA; established a circle of associates and followers of the scientist who worked at the Department of Accounting and Taxation.
Prospects. The identification of the method, methodology, methodology and practice of accounting are laid at the basis of the theory of the science of accounting, the genesis of which in the specific conditions of socio-economic development forms the trends of further research in the context of accounting scientific schools and leading scientists. These and other questions can be considered in further scientific research.
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