Professional Unions: Public Position and Accounting Activities

Abstract

Professional associations in the form of trade unions have existed for several centuries and are of interest to both academic and business circles. The initial reasons for the emergence of trade unions are related to the historical development of society and changes in production methods. Trade unions emerged as a form of self-organization and self-defense of employees who found themselves in conditions of disadvantage and social injustice. The main issues addressed by trade unions were wages, working conditions, and protection of employees' rights. Trade unions are involved in regulating labor, social and economic relations between workers, employers and the state. Globalization has caused transformational changes in trade unions. Consequently, their social positions have changed. Analytical and synthetic research methods were used to study the current state of trade unions and accounting features. Analytical methods consist in studying the essence and functions of trade unions and comparing them at different moments of society's development, identifying the factors that have influenced the transformation of trade unions over time. Synthetic methods consist in combining parts into a whole, creating new phenomena or concepts based on already known ones. These methods allow generalizing, systematizing, comparing and evaluating information obtained from different sources and drawing reasonable conclusions. The method of "online interview" was used, which is a method of conducting individual interviews through online communication tools such as e-mail, chat, video or audio communication. The method was used to obtain information from the heads and accountants of trade union organizations in the Dnipro region about the role of citizens' associations, accounting features, and their participation in solving statutory issues of trade unions. The results of the research allowed us to reveal the gradual transformation of trade unions at the international level and the need for accounting solutions to new challenges. These results can be useful for teachers, ccountants, and trade union leaders to determine the trajectory of development of a particular organization.