Psychological aspects of the formation of the accounting department at agricultural enterprises and elements of its audit

Abstract

The article analyzes the relationships between economic behavior of subjects and their psychological instruc-tions within the framework of accounting. The concept of economic psychology and its development in the world are considered. The main areas of perceived information by accountants through the sense organs were studied. The essence of the vision of the map of the inner world of a person is revealed in accordance with the statement of R. Assagioli. Social responsibility and the Code of Ethics of the accounting profession, which are formed on the basis of such interrelated factors as reliability, professionalism, quality, and trust, were studied. The types of accounting settings are considered: semantic, target and operational. The processes of motivation of accounting personnel at agricultural enterprises were studied, which made it possible to single out the interests, needs and incentives of employees of the accounting profession and to assert that material stimulation remains the most relevant for employees of the agricultural sector. The psychological aspects of the accountant's activity from the position of the business owner, who, in addi-tion to qualifications, professional knowledge and skills, also make demands on the personal qualities of the ac-countant, are singled out. Factors influencing the activity of the accountant, which form the environment of the enterprise (size of the enterprise, psychological features, field of activity, professional knowledge) are analyzed. An analysis of the provision of quality characteristics of the audit by accountants and its impact on the eco-nomic prosperity of the agricultural enterprise in terms of the stay of employees at various stages of their activity was carried out. It has been proven that the underestimation of the psychological aspects of the activity of accounting employ-ees of the enterprise increases the risk of ineffective decisions in the field of its financial and economic activity.