The mechanism of formation of uniform accounting personnel space of the Eurasian Economic Union

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In modern conditions of formation of a unified accounting personnel space of the Eurasian Economic Union (EAEU) and its efficient functioning become a precondition for improving the competitiveness of the national economies of the EAEU member states in the “new normal” of the global economy. The objectives of innovative development of the economies of the EAEU member states put forward new requirements to it personnel policy, which should be focused, including the implementation of innovative technologies to attract and development of personnel potential the union. There is becoming urgent task of developing the mechanism of formation of the unified accounting personnel space of the EAEU in this situation, in connection with this article is introduced and suggested the definition of the unified accounting personnel space of the EAEU, describes the mechanism of its formation due to the implementation of a system of measures aimed at its establishment and effective functioning. One of the characteristic features of the Eurasian Economic Union is being integrated into the framework of the Union’s governance structures, the purpose of which is to increase the competitiveness of national economies. The modern stage of formation of a single market of services in the field of reporting and accounting associated with the need to develop new unified supranational bodies of the Union, the creation of which is proposed in this paper. It also carried out a comparative analysis of the qualification requirements for chief accountants of the EAEU member states, based on which proposed a unified qualification requirements for them. It developed proposals for the formation of the unified professional certification of accountants in the territory of member states of the EAEU member states. It formed the recommendations and proposals for improving the system of professional training of personnel. It substantiates the need for the unified Eurasian accountants register, confirming the passage of the professional certification of accountants, formed definition of this concept.


Eurasian economic union, harmonization of accounting, the unified accounting personnel space, professional accountant, the unified eurasian accountants register

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IDR: 140229763   |   DOI: 10.20914/2310-1202-2017-1-410-415

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