CHAIR OF MANAGERIAL ACCOUNTING AND AUDITING
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History, operations
Back in 1928, meetings of the Chair of Accounting and Statistics at Yerevan State University testify the 90-year history of the Chairs of Accounting and Audit and Statistics currently operating at ASUE.
The Chair of Managerial Accounting and Audit was established in 2010 due to the reorganization of the Chair of Accounting and Audit. It has functioned as part of YINE since 1975. The reorganization process of the chair was the response to the changes in the field of accounting science and practice. Currently, there are 11 full-time and 10 concurrently working employees at ASUE Chair of Managerial Accounting and Audit. The Chair maintains close relationship with the graduates of the Chair, who are great employers and occupy important state and government positions, but never refuse to cooperate with the Chair in scientific research and pedagogy.
In line with such a strong potential, the Chair understands its obligations and tries to overcome the current challenges posed by the educational reforms. In particular, teaching by means of information technology tools, organization of practical activities, in a nutshell, transferring the heavy curriculum from the theoretical sphere to the practical one is considered to be relevant.
The chair cooperates with a number of CIS universities, namely, there are close connections with Voronezh State University and RANESS adjacent to the President of the Russian Federation (Russian Academy of National Economy and State Service adjacent to the President of the Russian Federation).
The head of the Chair is Doctor of Economics, Professor L. Grigoryan.
Heads of the Chair
- Doctor of Economics, Professor A. Sargsyan (1986-2011)
- PhD in Economics, Associate Professor R. Chobanyan (1977-1985)
- PhD in Economics, Professor K. Karagyan (1970-1977)
Profession at the bachelor's degree program
- Accounting and taxation (by sector)
Specialization at the master's degree program
- Audit
Subjects taught
- "Managerial Accounting" is taught to all ASUE specialties.
Subjects taught at the bachelor’s degree program
- Managerial accounting
- Managerial analysis
- Financial analysis
- Audit
- Analysis of financial operations
- Analysis and audit of economic activity
- Internal control
- Operational audit
- Financial infrastructure audit
Subjects taught at the master's degree program
- Issues of Audit
- Issues of financial analysis
- Issues of managerial accounting
- Managerial decision making
- Internal audit issues
- Issues of bank audit
- Systematic analysis
- Information technology audit
- Managerial analysis
- Accounting expertise issues
- Oversight of public sector organizations
- Internal control systems
- International audit standards
- Expertise and asset evaluation
Scientific Research Activities
The main directions of the scientific research works carried out at the chair are the introduction of accounting and audit in line with the international standards in RA, the current problems of the development of accounting, financial control and analysis and the outline of the ways to solve them. Many scientific works have been published dedicated to these issues, as well as scientific seminars, conferences and sessions have been organized. More than seven dozen scientific works are published by the staff of the chair annually.
Staff of the Chair
- Grigoryan Liana Haykaz – Head of the Chair, Doctor of Economics, Professor
- Tschughuryan Armen Gevorg – Doctor of Economics, Professor
- Sardaryan Aida Hayk - PhD in Economics, Associate Professor
- Bayadyan Anna Ashot - PhD in Economics, Associate Professor
- Ghazaryan Sona Tsaruk - PhD in Economics, Associate Professor
- Babayan Vahan Sevan - PhD in Economics, Associate Professor
- Hakobyan Hayk Seryozha - PhD in Economics, Associate Professor
- Mirzoyan Narine Ernest - PhD in Economics, Associate Professor
- Hovhannisyan Mushegh Gevorg - PhD in Economics, Associate Professor
- Arabyan Gyullo Gabriel - PhD in Economics, Associate Professor
- Sargsyan Arthur Aleksan - PhD in Economics, Lecturer
- Minasyan Diana Simon - PhD in Economics, Associate Professor
- Hakobjanyan Roman Vaghinak – PhD in Economics, Associate Professor
- Alaverdyan Karen Ismayil - PhD in Economics, Lecturer
- Mirzoyan Soghomon Rafayel - PhD in Economics, Lecturer
- Mirzoyan Ani Melsik - PhD in Economics, Lecturer
- Arakelyan Karen Arshak – Senior Lecturer
- Manukyan Tigran Razmik – PhD in Economics, Lecturer
- Hovakimyan Pavel Hrachik - Lecturer
- Hakobyan Serine Smbat - Lecturer
- Grigoryan Roman Henrik – Lecturer
- Mirzoyan Lilit Gegham – Lecturer
- Stepanyan Sona Gagik – Lecturer
- Hambardzumyan Arman Samvel - Lecturer
- Khachatryan Knarik Hrahat - Lecturer
- Sahakyan Karen Partev - Lecturer
- Karapetyan Gevorg Albert - Lecturer
- Mnacakanyan Angelina Boris - Lecturer
- Baghdasaryan Artak Grigor – PhD in Economics, Lecturer
- Hakobyan Arpine Sanasar – Lab Assistant, Lecturer