The Evolution of Accounting and Auditing in Post-War Ukraine and the Path to European Union Integration

Article DOI: https://doi.org/10.57017/jaes.v21.3(93).08

Author(s):

Olena YARMOLIUK Faculty of Information Technologies, Accounting and Finance, Polissia National University, Zhytomyr, Ukraine
Nataliia KUDLAIEVA Yuriy Fedkovych Chernivtsi National University, Ukraine
Olena YEREMIAN Faculty of International Economic Relations, Management and Business Kherson National Technical University, Khmelnytskyi, Ukraine
Alla DMYTRENKO Educational and Scientific Institute of Finance, Economics, Management and Law, National University “Yuri Kondratyuk Poltava, Polytechnic, Ukraine
Lyudmyla MELIANKOVA Department of Accounting and Taxation, Faculty of Economics, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

Abstract:

The study examines the prospects for the development of accounting and auditing in post-war Ukraine and their role in supporting reconstruction and European Union integration. The objective is to assess the resilience and readiness of the accounting and auditing profession and to identify key reform priorities. The analysis combines content analysis of regulatory developments (2020–2024), a nationwide survey of 126 accounting and auditing professionals, exploratory factor analysis, and regression modelling. Based on the empirical evidence, the study develops an Accounting and Auditing Resilience Index (AARI) comprising four dimensions: digitalization, regulatory adaptation, human-capital capacity, and trust and transparency.

The results indicate that digitalization is the strongest predictor of perceived audit effectiveness, followed by regulatory adaptation and human-capital development. Significant regional disparities persist, particularly in war-affected areas, reflecting differences in digital readiness and professional capacity. Comparative pre-war and post-war assessments reveal substantial progress in digital transformation and moderate improvements in regulatory alignment, while human-capital constraints remain a major challenge. The findings suggest that strengthening digital infrastructure, enhancing regulatory oversight, investing in professional development, and improving transparency are essential for rebuilding confidence in financial reporting, attracting investment, and supporting Ukraine's EU accession process. The proposed AARI provides a practical framework for monitoring reform progress and guiding evidence-based policy interventions during the post-war recovery period.

Copyright© 2026 The Author(s). This article is distributed under the terms of the license CC-BY 4.0., which permits any further distribution in any medium, provided the original work is properly cited.

Article’s History: Received 27th of March, 2026; Revised 5th of June, 2026; Accepted 15th of June, 2026; Available online: 30th of June, 2026. Published as research article in the Volume XXI, Summer, Issue 3(93), 2026.

How to cite:

Yarmoliuk, O., Kudlaieva, N., Yeremian, O, Dmytrenko, A., & Meliankova, L. (2026). The Evolution of Accounting and Auditing in Post-War Ukraine and the Path to European Union Integration. Journal of Applied Economic Sciences, Volume XXI, Summer, 3(93), 837 – 859. https://doi.org/10.57017/jaes.v21.3(93).08

Acknowledgments/Funding: The authors declare that there are no acknowledgements for this manuscript.

Conflict of Interest Statement: The authors declare no conflict of interest.

Data Availability Statement: The data used in this study consist of anonymized survey responses collected from accounting and auditing professionals in Ukraine. The dataset supporting the findings of this research is available from the corresponding author upon reasonable request, subject to confidentiality and data protection considerations.

Ethical Approval Statement: Participation in the survey was voluntary, and completion of the questionnaire was considered to imply informed consent to participate in the study.

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