THE CHALLENGE OF VOCATIONAL RECRUITMENT FOR ACCOUNTING ACTIVITIES

Abstract

The article examines the need to improve psychological methods of personnel selection for accounting activities, which have emerged over the last fifteen years, in connection with economic and political instability from the late 1980s to the early 1990s, characterized by a serious decline in birth rates in Ukraine, the military conflict in Ukraine since 2014, and the full-scale invasion of 2022, as well as global changes in the world in terms of interactions between managers and employees. The purpose of the research is to theoretically sub-stantiate the features of professional personnel selection for accounting activities. Methods. The article used theoretical research methods: analysis – to systematize and study scientific sources on the personnel selection problem; synthesis – to combine the obtained knowledge about methods and measures of employee selection; generalization – to formulate conclusions regarding the main problems and ways to improve the personnel selection system for accounting activities. Results. The research results allowed describing the methods of per-sonnel selection, their validity, and application, considering strategies for selecting methods for personnel selection, and highlighting the main theoretical and methodological approaches to studying personnel selec-tion management. Conclusions. As a general conclusion, it was found that there are no precise and established methodologies today. There are certain directions and some conclusions regarding specific studies on personnel selection for accounting activities and personnel selection in general, including structured interviews, analysis of formal data, assessment centers, and psychological tests. Psychological tests were developed exclusively for clinical research, not for diagnosing professional suitability; however, it can be assumed that psychological tests, as part of professional profiling and professional profiles, will experience a revival in electronic recruit-ing, thus offering potential opportunities for further research and the development of more structured and valid methods for personnel selection.Key words: personnel selection,