Oblik i finansi

2012 - 2025

Current editor(s): Valeriy Zhuk

From Institute of Accounting and Finance
Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().

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2025, issue 3

Big Data and Artificial Intelligence in Accounting and Information Systems of Insurance Business Stakeholders pp. 5-13

Maryna Demianchuk, Oksana Savastieieva and Oleksandr Kuruch

Problematic Issues Concerning the Accounting Method pp. 14-20

Zenovii-Mykhailo Zadorozhnyi and Volodymyr Muravskyi

Integrated Reporting as a Tool for Business Valuation under Concession Arrangements pp. 21-30

Svitlana Korol

New Methods for Accounting Research of the Narrative Component of Sustainable Reporting: Challenges and Opportunities pp. 31-40

Serhii Lehenchuk and Olha Fedorova

Digital Transformation of Agribusiness Enterprises' Financial Statement Audit pp. 41-50

Volodymyr Lytvynenko and Yurii Burdym

Information Technologies for Smart Construction: Accounting and Control Aspect pp. 51-57

Anton Lupiichuk and Oleg Shevchuk

Accounting and Valuation Component of Implementing Nature-Based Solutions pp. 58-69

Serhii Ostapchuk and Lesia Voliak

The Impact of an Accountant's Professional Judgment on the Assessment of Business Value Creation pp. 70-81

Andrii Chuienkov

Information Technologies and Reporting Standards in the Context of European Integration pp. 82-90

Nataliia Shevchuk and Yurii Shevchuk

Financial Analysis as a Functional Subsystem of Financial Controlling pp. 91-99

Nataliia Vyhovska, Anastasiia Petruk and Inna Gryshova

The Conceptual Principles of Identifying the Tax Object for Income Tax in the Context of Digital Transformation pp. 100-112

Hanna Kovtseniuk

The Impact of Foreign Direct Investment, Inflation, and Exchange Rate Fluctuations on Economic Growth in Nigeria pp. 113-124

Kayode David Kolawole and Oluwagbenga Abayomi Seyingbo

Development of Virtual Assets and Its Applications at the International and Domestic Levels pp. 125-138

Oleksandr Petruk and Serhii Zashchypas

Uncertainty as a Determinant of Risk in Security-Oriented Management of Ukrainian Commercial Banks pp. 139-148

Anastasiia Poltorak and Andrii Ahafonov

The Impact of Customs and Tax Policy on the State's Financial Security pp. 149-157

Olena Sidelnuk and Oleksandra Oliinyk

How does an Auditor's Commitment Profile affect His Performance? pp. 158-171

Apriwandi, Debbie Christine and Rachmad Hidayat

The Role of Auditing the Continuity of Agribusiness Enterprises in Forming Their Development Strategy in Conditions of Uncertainty pp. 172-184

Lyubov Hutsalenko and Vladyslav Aloshyn

The Effectiveness of Single Customs Territory Risk Management in Enhancing Cross-Border Trade: A Case of Holili Border, Tanzania pp. 185-198

Gilbert K. Mchase, Nyanjige M. Mayala and Safari Majondo

Sector-Specific Approaches to Assessing the Going Concern of Agricultural Enterprises: Risk-Based Audit under Contemporary Threats pp. 199-205

Yuliia Nehoda

Economic Consequences of the Demographic Crisis and Population Ageing pp. 206-221

Nina Petrukha, Serhii Petrukha and Yevhenii Velykyi

2025, issue 2

Accounting Support for the Audit of Intangible Assets of Agricultural Formations pp. 5-12

Yuliia Nehoda

Accounting and Analytical Tools for Economic Stability Assessing of Ukraine's Agricultural Sector pp. 13-21

Oleh Sokil, Lyubomyr Pylypenko and Alla Yasinska

Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect pp. 22-31

Viktoria Yatsenko

The Impact of Macroeconomic Policy on the Liquidity and Financial Stability of SMEs through the Prism of Banking Activities pp. 32-39

Volodymyr Antoniuk and Maksym Marych

Formation of Money Supply, Taking into Account the Role of Virtual Assets pp. 40-49

Serhii Zashchypas

Long-Term Goals of the Strategic Roadmap for Development of Financial Services in the Republic of Azerbaijan pp. 50-58

Eltun Yulat Ibrahimov

Estimating the Financial Payback Period for Renewable Energy Investment - A Quasi-Systematic Review pp. 59-66

Collins C Ngwakwe

Public Debt Policy and Debt Security in the Context of Post-War Recovery pp. 67-78

Serhii Petrukha, Nina Petrukha, Roman Miakota and Dmytro Matsenko

Criteria for Assessing the Effectiveness of Digital Tax Administration pp. 79-88

Samaya Salahova

The Influence of State Monetary Policy on the Effectiveness of Marketing Forecasting of Enterprise Development pp. 89-94

Serhii Sviatenko

The Effect of Leverage, Profitability and Capital Intensity on Tax Aggressiveness in the Technology Sector pp. 95-104

Agnes Dewi Septiani, Ginatun Ilmah and Tika Septiani

Factors Affecting Financial Distress of the Companies in Consumer Cyclical Sector pp. 105-113

Indri Sindia Hantika, Cindy Henciana and Tika Septiani

Factors Affecting the Effectiveness of Bank Management pp. 114-120

Lada Shirinyan and Denys Shyrai

Innovative Methods to Motivate Employees in Business pp. 121-127

Yeva Bohdanova and Maria Zelena

Theoretical Foundations and International Models for the Organization of Forensic Economic Expertise pp. 128-134

Pavlo Ivankov

Revealing the Green Leaders: Climate Change Disclosure based on TCFD's Recommendations pp. 135-151

Widyana Rahma Cahyani, Sri Pujiningsih and Makaryanawati

The Impact of Gender Diversity and Political Connections on Sustainability Reporting Disclosure pp. 152-163

Moch Mohtar, Bambang Sugeng and Puji Handayati

Econometric Analysis of Determinants of Competitiveness of Territorial Communities of the Black Sea Economic Region pp. 164-173

Genadiy Nikolenko

Theoretical and Methodical Bases for Integrating Online Advertising and SEO in the Internet Communication System of an Agricultural Enterprise pp. 174-182

Oleksandr Skakun and Oleksandr Lutsii

The Effect of Shifting to Renewables on Social Welfare in Azerbaijan in the Context of Sustainable Economic Development pp. 183-189

Talat Alizada

Public Debt as a Catalyst for Infrastructure Development in Key Sectors of the Economy: Case Study of Azerbaijan pp. 190-200

Amin Rashidov

2025, issue 1

The Impact of Behavioural Economics Concepts on Accounting Science pp. 5-14

Vita Semaniuk and Nazar Marchyshyn

Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups pp. 15-23

Tetyana Storozhuk and Artem Morhunenko

Certification of State Accounts in Algeria: Can the French Experience Be Beneficial? pp. 24-32

Abderrahmen Gueroui, Aboubaker Khoualed and Farid Boulmtared

The Efficiency of Resource Use by Higher Education Institutions in the Dnipropetrovsk Region pp. 33-39

Olha Hryhorash

The Role of Financial Forecasting in the Formation of Optimal Loan Portfolios of Ukrainian Banks pp. 40-48

Kostiantyn Zatvornytskyi

Building of Wealth in the Cyber World: Secrets of Digital Investment pp. 49-54

Eltun Yulat Ibrahimov and Qasim Ilqar Tagiyev

Reorganization and Bankruptcy of Credit Unions: National Characteristics and Experience of Economically Developed Countries pp. 55-68

Olga Kneysler, Nataliia Spasiv, Oleksandr Kvasovskyi and Roman Kuz

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions pp. 69-78

Cornelia Nastase

Cultural Spending as a Fiscal Policy Indicator: An Empirical Study of Budgetary Constraints and Public Debt Dynamics in European Nations pp. 79-87

Alexandru Florin Preda, Andreea Gabriela Tanase, Raluca Florentina Cretu and Viorel Costin Banta

Priorities for Developing the Ukrainian Stock Market in the Context of Managing the Population's Pension Assets pp. 88-94

Volodymyr Rudyk

The Role of State Financial Monitoring in Ensuring Ukraine's Financial Security during the War pp. 95-102

Karina Utenkova

Funding Processes for Strengthening Global Food Security: Challenges and Innovative Solutions pp. 103-111

Olena Shebanina, Anastasiia Poltorak, Dmytro Chorniy and Maksym Tkachenko

Forensic Economic Research in Tax Dispute Resolution pp. 112-120

Iryna Shushakova and Halyna Umantsiv

The Impact of Exports, Imports, and the Exchange Rate on Algeria's Economic Growth pp. 121-134

Amira Benachour, Hanane Abdelmalek, Lamine Tarhlissia and Fella Bouchelghoum

Building Cost-Effective and Affordable Medical Solutions Using the Design Thinking Approach pp. 135-143

Abena Engmann, AMammie Hutchful Nortey and Collins C Ngwakwe

Digital Companies: Smart Decision-Making and Knowledge Management for Adapting to Rapid Changes pp. 144-151

Fateh Zaiter and Mounir Azouz

The New Partnership for Africa's Development: Differential Effect on the Development of Sub-Saharan Africa pp. 152-159

Collins C Ngwakwe and Dadson Awunyo-Vitor

Types of Non-Financial Performance Measures Prevalent for Top 40 Companies Listed on the Johannesburg Securities Exchange pp. 160-170

Witness Siwela and Peter N Kamala

Scientific Trends in Reputation Management and Its Accounting and Analytical Support: A Bibliometric Analysis pp. 171-178

Vitalii Shkromyda

What Factors Affecting Information Disclosure? The Case of Indonesian Universities pp. 179-185

Sri Pujiningsih and Helianti Utami