Department of Accountancy

In the course of performing its educational, scientific and research activities, the Department of Accountancy, being part of a university of applied sciences, adopted a practice-oriented approach focusing on the teaching of theoretically founded knowledge that can be used in practice in business activities, and the theoretical research that underpins these.

The overwhelming majority of the Department are acknowledged professional experts, and more than half hold PhDs, thus providing a solid foundation for the practice-oriented, market-based, yet scientifically sound educational work. Guest lecturers, who are recognised and prominent representatives of their profession, provide an excellent opportunity for students to see outstanding examples from the business world.

The Department has a decades-long history of teaching and developing practical yet academically sound course materials in accounting, analysis, monitoring, planning, and controlling. The Department's research areas cover almost all aspects of accounting and controlling and related disciplines, including current international accounting, analysis, corporate auditing, auditing, cost accounting, digitalisation, and ethical issues.

Current research projects at the Department:

· Katalin Farkas, Balázsiné – Barbara Kardos: Digitalisation in Accounting

· Erika Bán - Szilvia Simon: Current issues in accounting and auditing. The relationship between accounting and internal control

· Péter Fridrich - Szilvia Simon: Group Analysis; The Role and Special Interpretation of Materiality in Auditing

· Szilvia Simon: Audit of accounts of affiliated companies

· Dr. Mátyás Bánhegyi - Dr. Balázs Fajt - Dr. Ágnes Kapuszta - Dr. Szilvia Simon: Pedagogical and educational issues, interrelationships

· Boglárka Szijártó - Zsófia Frányó: Students' motivations for learning accounting and their implications for teaching

· Zsófia Frányó - Zsuzsanna Géring - Réka Tamássy - Eszter Szendrei-Pál: University Missions Research (FHERC)

· Zsófia Frányó: Teacher adaptivity

· Krisztina Sisa A- Ágnes Siklósi - Attila Veress- Ervin Denich: Domestic and International Trends in Public Sector Accounting

· Ágnes Siklósi - Attila Veress- Ervin Denich- Krisztina Sisa A: Current challenges facing the accounting profession and for higher education in the field of accounting

· Ágnes Siklósi - Attila Veress- Ervin Denich- Krisztina Sisa A: The accounting profession through the eyes of "accountants"

· Krisztina Sisa A - Planning and Controlling in the Budget Sector

· Krisztina Sisa A: Financial sustainability in domestic sports organisations. Specificities of performance measurement.

· Zsófia Frányó - Krisztina Sisa A - Boglárka Szijártó - Creating value in higher education

· Krisztina Németh - Szilárd Németh - Tamás Németh - Richárd Kása: The role of storytelling in corporate value creation, organisational learning, and management control processes

· Krisztina Németh - Szilárd Németh: Management control procedures and specificities in the creative sector

· Anita Borzán - György Budaházy - Ágnes Kapuszta: The role of digitalisation in the accounting information system and in the teaching of accounting courses

· Anita Borzán - Karina Szászvári - Bernadett Szekeres - Cecília Szigeti: Human accounting issues, labour productivity analysis

· Andrea Szirmai - Zsuzsanna Győri: Sustainability regulations and practices

Recent publications:

· Denich Ervin - Budai Eleonóra - Baracsi Áron Lajos (2023): Examining earnings management practices through the example of US listed companies. Statistical Review, Vol. 101, No. 1, pp. 30-52.

· Barbara Kardos – Katalin Farkas Balázsiné - Richárd Kása – Erzsébet Szász (2023): Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals. Central European Business Review, Vol. 12 No. 1 pp. 21-64.

· Erika Bán (2022): Challenges - Trend and topicality in internal audit. Controller Info, Vol. 10, No. 4, pp. 14-21.

· Frányó Zsófia (2022): The emergence of the value dimensions underlying the concept of the adaptive-accepting school in the higher education space. Education Research Innovation, vol. 10, no. 1, pp. 83-101.

· Petronella Molnár - Szilárd Hegedűs - Krisztina Sisa (2022): The going concern accounting principle in state-owned enterprises. Controller Info, vol. 10, no. 3, p. 7.

· Krisztina Németh - Szilárd Németh - Balázs Heidrich - Nóra Vajdovich (2022): Financial and non-financial targets and performance indicators in a survey of domestic family wineries. 20.3.2. 9-28.

· Imre Túróczi - Krisztina Sisa - Boglárka Szijártó - Mónika Pónusz - Róbert Tóth (2022): The role and possible methods of mitigating financial risks in planning. Trends and Best Practices in Logistics, Vol. 8, No. 1, pp. 28-33.

Professional contacts: