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 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

Vоdymyr 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

2024, issue 4

The Role of Financial Technology in Promoting Digital Finances in Algeria (2016-2024) pp. 5-14

Abderraouf Abada, Messaoud Boukhalfi, Mohammed Abderrahmane Bentadjine and Abdelfattah Daoudi

The Development of Open Banking and the Analysis of Third-Party Providers in Azerbaijan pp. 15-26

Aliakbar Abbasov

Corporate Governance's Role in Shaping Tax Avoidance Strategies pp. 27-35

Peter Winarta and Yuniarwati

State Budget Execution under Martial Law pp. 36-43

Lesia Zaburanna

Integrated Process for Multiple Product Breakeven Analysis and Limiting Resource Allocation in Profit Planning pp. 44-50

Collins C Ngwakwe

The Impact of Selling and Administrative Expenses on Corporate Stock Price Performance pp. 51-56

Joseph T. Musandiwa and Collins C Ngwakwe

Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances pp. 57-68

Viktor Synchak and Yuriy Yarmolenko

Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment pp. 69-75

Yuliia Ostapenko

Accounting, Audit, and Business Analysis Methodical Tools to Implement the Needs of Financial Information Users pp. 76-83

Inna Raikovska, Oleksandr Kostenko and Vadim Ugnivenko

Risk of Material Misstatement in the Audit of Payments to Budget pp. 84-91

Oleksandr Sherstiuk

UNSDG's Due Diligence as a Guideline for Ukraine's Postwar Reconstruction pp. 92-100

Glib Aleksin

The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks pp. 101-107

Dhea Marella Aulia, Muhammad Farhan, Agil Novriansa and Christian Damar Sagara Sitepu

FADN/FSDN as a Tool for Accounting, Information and Statistical Support of Ukraine's State Agrarian Policy in the Context of European Integration pp. 108-117

Valerii Zhuk, Stanislav Vasylishyn and Yuliia Nezhyd

Review of Models and Approaches to the Financial Support of Extension Services pp. 118-124

Andrii Gaidutskyi

Pension Provision in Ukraine: Challenges and Threats in Wartime pp. 125-139

Olga Kneysler, Nataliia Spasiv, Mariia Soroka and Volodymyr Didyk

Accounting and Taxation of E-Commerce: Realities and Challenges pp. 140-149

Kateryna Shevchuk, Nataliia Kuzyk and Olena Boyarova

Transparency of Financial Reports of Local Government Hospitals in Indonesia pp. 150-158

Margaretha Anggreni Loi, Sri Pujiningsih and Endang Sri Andayani

Challenges for Developing Social Infrastructure in Rural Areas of Ukraine in the Context of Achieving the Sustainable Development Goals pp. 159-168

Serhii Petrukha and Nina Petrukha

Modelling of an Economic Process Using Smart Technologies in Manufacturing in the Context of Industry 4.0: A Case Study pp. 169-176

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

2024, issue 3

Essence and Economic Content of Enterprises' Integrated Reporting pp. 5-11

Yuliia Baranova

The Impact of Digital Innovation on Accounting Practices: The Case of Romanian Public Schools pp. 12-17

Alina-Cristina Caldararu

Theoretical and Methodological Aspects of the Formation of Management Reporting on the Enterprise's Innovation Capital pp. 18-29

Viktoriia Makarovych

Accounting and Analytical Support for the Assessment of Fiscal Policy and Sustainable Development of Ukraine pp. 30-42

Oleh Sokil

Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness pp. 43-49

Nataliia Tsaruk

Car Brands in a Competitive Environment: How Are They Building Their Value Creation Processes? pp. 50-56

Margaryta Ambarchian and Ivan Berezkin

State Support for Geodetic Business - An Important Prerequisite for Post-War Reconstruction of Ukraine pp. 57-63

Petro Borovyk, Yurii Kyselov, Roman Rudyi and Mykhailo Shemiakin

Organizational and Methodical Approaches to the Introduction of Mass Damage Assessment pp. 64-74

Valerii Zhuk, Yuliia Bezdushna and Yuliia Shenderivska

Methodological Principles of Simulating Asymmetrical Volatility of Corporate Credit Market Dynamics pp. 75-86

Oleksandra Mandych, Tetiana Staverska and Vitaliy Makohon

The Fiscal Ramifications of Fraud - New Trends and Dimensions pp. 87-95

Roxana Adriana Mititelu and Bogdan Florian Amzuica

The Effect of Earnings Announcement on the Market Value of Corporate Stock pp. 96-102

Collins C. Ngwakwe

Financial Mechanism of Road Transport Companies in the Financial Management System: Theoretical Aspect pp. 103-111

Viktor Synchak and Vladyslav Kulbachniy

Factors Affecting Marketing Communications in Wartime pp. 112-119

Ivan Lutsii and Oleksandr Lutsii

Determinants of Transparency of Local Government Financial Reports in Indonesia pp. 120-131

Diah Ragil Saputri, Sri Pujiningsih and Helianti Utami

Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study pp. 132-141

Lucia-Maria Udrescu and Mihai Ciobotea

Do Soccer Players Contribute to Preserving Football Clubs' Financial Performance Sustainability? pp. 142-153

Zeal Latu Landang, Umiaty Hamzani and Kristina Yunita

The Role of SMEs in the Economy: Analyzing the Financial Performance of Algerian SMEs pp. 154-164

Hanane Abdelmalek, Amira Benachour, Lamine Tarhlissia and Aymen Adjal

2024, issue 2

Methodical Approaches to Accounting and Controlling Agricultural Enterprises' Property under Martial Law pp. 5-14

Stanislav Vasylishyn and Yuliia Nezhyd

The Relationship between Tax Incidence and Tax Avoidance in Indonesia's Industrial Sector pp. 15-32

Johnson, Matondang Siburian and Enda Noviyanti Simorangkir

International Experience of Post-War Compensation Policy pp. 33-45

Valerii Zhuk, Nataliia Zhuk and Yuliia Shenderivska

Reforming of the Object of Income Tax: A Retrospective Analysis of the Legal Framework pp. 46-57

Hanna Kovtseniuk

Factors Impact on Financial Performance in Big 4 Banks in Vietnam: The Role of Corporate Social Responsibility Disclosure pp. 58-69

Pham Tien Manh and Quang Le Huy

The Effect of Free Cash Flow, Leverage, and Profitability on Dividend Policy in IDX-Listed Transportation and Logistics Companies pp. 70-78

Rido Luspratama and Sarwo Edy Handoyo

Relationship between Wastewater Quality and Corporate Stock Price pp. 79-84

Collins C. Ngwakwe

Does Company Size Moderate the Effect of Intangible Assets on Its Value? (A Case Study of Chemical Companies Listed on the IDX) pp. 85-93

Martinus Robert Hutauruk

Comprehensive Diagnosis of Activity's Economic Indicators to Ensure Insurance Companies' Financial Security pp. 94-99

Lada Shirinyan

Risk-Based Approach to Internal Audit Planning in the Bank pp. 100-105

Yaroslav Dmyshko

Conceptual Foundations for Providing Integrated Reporting Assurance pp. 106-117

Borys Melnychuk and Serhii Ostapchuk

Logistic Regression to Predict BPK's Audit Opinion pp. 118-127

Elok Heniwati and Angga Hervianto

Ukrainian Food System on the Way to Achieving the Sustainable Development Goals: Prerequisites and Modern Challenges pp. 128-139

Olena Bokiy and Olha Kovalenko

Human Capital in the Post-War Recovery of the Energy Industry pp. 140-149

Nina Petrukha and Oleh Nazukov

To UBI or Not to UBI? Universal Basic Income Creating Value in Rural Areas of Romania pp. 150-163

Alexandru Ureche

Romanian Nuclear Energy and Hydropower - A CSR Perspective pp. 164-172

Nicoleta-Elena Cristea and Antonio-Alexandru Popescu-Cristea

Accounting for Beekeeping Products: Current State and Ways of Improvement pp. 173-179

Mariia Shulhan

From Cash to Code: The Transition to Central Bank Digital Currencies in Pakistan pp. 180-186

Saeed Ahmed

2024, issue 1

Logistics Costs Accounting Methods: Problems and Ways to Solve Them pp. 5-13

Oleksandr Kravets

Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement pp. 14-21

Serhii Lehenchuk and Nataliya Vyhovska

Methodical Aspects of the Integrated Reporting Preparation pp. 22-27

Oleksandr Sherstiuk

The Financial Results of Agricultural Enterprises in the Pre-War and Wartime Period pp. 28-37

Yurii Lupenko and Andrii Lupenko

Applying the Z-Score Model to Predict Corporate Financial Distress: An Empirical Research on the Listed Firms in Vietnam Stock Market pp. 38-48

Pham Tien Manh and Ha Vy Nguyen

The Effect of Clean Energy Financial Investment on Carbon Reduction pp. 49-53

Collins C. Ngwakwe

Strengthening the Role of Depreciation Policy in Forming the Financial Basis of the State's Investment Security and Capital Investments pp. 54-65

Oleksandr Petruk, Oksana Novak and Viktoriia Khvist

The Relationship between Corporate Environmental Performance and Suppliers' Credit Lending pp. 66-83

Witness Siwela and Collins C. Ngwakwe

Analytical Support for the Continuity Management of Enterprises under Conditions of Uncertainty pp. 84-92

Vasyl Rudnytskyi and Olena Yurchenko

The Insurance Market, Market of Insurance and Market of Insurance Services: Scientific Views, New Understanding and Definition pp. 93-101

Artur Shirinian and Lada Shirinyan

Information Sources and Stages of Strategic Analysis pp. 102-109

Serhii Hryniavskyi and Valerii Zhuk

Food Retail in Ukraine: Trends and Consequences of Crisis Transformations of the Food System pp. 110-123

Olha Kovalenko and Lyudmila Yashchenko

Specific Features of Manager Professional Training during the Martial Law Period pp. 124-129

Inga Miroshnychenko

Anti-Corruption Audit: Concept, Types, and Elements pp. 130-136

Tatiana Mishchenko

Comparison of Labour Absorption Based on Employment Status in the Regencies/Cities of South Sumatra Province pp. 137-146

Dri Heppi, Yunisvita and Siti Rohima

Comparative Analysis of the Financial Performance of Regional Development Banks before and after Conversion to Islamic Banks pp. 147-156

Laela Asri Hidayati and Susi Retna Cahyaningtyas

The Effect of Leverage, Liquidity and Firm Size on Tax Aggressiveness pp. 157-163

Stevanie and Tony Sudirgo