Management of an organisation’s accounting department: Overcoming the challenges of martial law in Ukraine

Abstract

The study of accounting personnel management is relevant since the modern accounting service as a structural unit of an organisation with specific administrative functions is constantly transforming and adapting in response to the pressure of an aggressive environment. Effective management of accounting personnel makes the transformation process manageable, which has a positive impact on the functioning, productivity, and sustainability of the entire company. The purpose of the study was to summarise the practical experience and current trends in the management of the accounting service of a company in the conditions of war. The study is based on scientific works on the organisation of accounting and personnel management, statistical and analytical studies, and legislative acts in the field of accounting. The study employed traditional theoretical methods of cognition (generalisation, deduction, grouping, analysis, synthesis); empirical methods (observation, description of personal experience), and the graphic method. The paper focused on the interaction of managers with the accounting department as a team. It was demonstrated how the unfavourable conditions of martial law forced accountants and managers to join forces to adapt the organisation to the new realities. Specifically, the most difficult issues that have arisen in the field of accounting management at Ukrainian enterprises since the beginning of the war were considered. The study investigated such aspects of accounting service management as: staffing, creation of appropriate working conditions for accountants, digitalisation of accounting business processes as a tool for enhancing security, psychological factors of work efficiency. Particular attention was paid to new manifestations of loyalty of accountants and managers in extreme conditions. The problem of social responsibility of managers and the influence of moral and ethical principles on organisational decision-making by accountants was raised. The authors suggested personnel strategies that have proven to be the best in managing an organisation’s accounting department in times of war. This study is important and has practical value, as it suggests that organisational managers should pay attention to the needs of accounting staff, as well as apply both conventional and innovative methods of personnel management adapted to martial law conditions to the accounting service