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Accounting and Finance

2012 - 2020

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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2020, issue 1

Intellectual Rent Identification: Accounting Aspect pp. 5-12 Downloads
Serhii Bardash and Tetiana Osadcha
Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise pp. 13-19 Downloads
Ruslan Brukhanskyi
Theoretical Foundations of Development of Mission and Abilities of the Accounting Institute in the Context of Enterprises Economic Security Management pp. 20-27 Downloads
Stanislav Vasylishyn
Methodical Aspects of Documenting the Marketing Activities pp. 28-35 Downloads
Hanna Verzilova
Accounting: Revision of the Subject and Profession's Title pp. 36-44 Downloads
Valeriy Zhuk, Yevheniya Popko and Yuliya Shenderivska
Accounting Indicators for Controlling in the Context of the Integrated Reporting Formation pp. 45-51 Downloads
Anastasiia Kamil
Development of Accounting in the Conditions of Introduction of Modern Information Technologies pp. 52-58 Downloads
Andrii Makurin
Accounting and Analytical Support for Cost and Value Added Management: The Way to Sustainable Development pp. 59-68 Downloads
Oleh Sokil
Development of a Management Report in the Corporate Governance Information Support System pp. 69-76 Downloads
Vasyl Tsaruk
Accountant's Qualification According to the Employers' Queries pp. 77-83 Downloads
Nataliya Tsaruk
Problems and Ways to Improve the State Financial and Credit Stimulation of the Small and Medium-Sized Enterprises Development in Ukraine pp. 84-90 Downloads
Anastasiia Balatska
Effectiveness Assessment of Electronic Banking Risk Management Based on the Normative Index Model pp. 91-99 Downloads
Inna Dominova
Banking Innovations in Providing of the Banks' Competitiveness pp. 100-106 Downloads
Anton Zaionts
Prerequisites of Formation the Paradigm of Financial Provision for Business Entities Sustainable Development pp. 107-113 Downloads
Lidiia Kostyrko and Liudmyla Zaitseva
The Effect of Committees Under the Board of Commissioners, Profitability and Inventory Intensity on Tax Aggressiveness (The Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2018) pp. 114-122 Downloads
Tiara Puspita, Azwardi Azwardi and Lukluk Fuadah
Peculiarities of Development of Non-State Pension Funds in Ukraine at the Current Stage of Pension Reform pp. 123-128 Downloads
Volodymyr Rudyk and Svitlana Burdenyuk
Tax Mechanism as a Financial and Managerial Category pp. 129-138 Downloads
Viktor Synchak
Types and Tools of Controlling Activities pp. 139-145 Downloads
Olena Demochani
Analysis and State Audit of Public Procurement: The Criteria of Effectiveness pp. 146-157 Downloads
Nataliya Zdyrko and Serhiy Ostapchuk
The Effect of Time Budget Pressure and Competence on Audit Quality with Audit Supervision as the Moderation Variable in Public Accounting Firms in South Sumatra pp. 158-164 Downloads
Christian Damar Sagara Sitepu, Tertiarto Wahyudi and Yulia Saftiana
Transformation of the State Finance Control System in Ukraine: The Status, Challenges and Prospects pp. 165-172 Downloads
Yuliya Slobodianyk
Modeling the Social Orientation of the Business Entities Activities in the Agricultural Sector pp. 173-177 Downloads
Mykola Krushelnytskyy
Enterprise Innovative Potential in the System of Anti-Crisis Management pp. 178-184 Downloads
Samira Piletska and Yevhenii Tkachenko

2019, issue 4

Accounting and Taxation of Insurance Operations at Agricultural Enterprises pp. 5-10 Downloads
Nataliia Zhuk
Expenditure on Advertising in Social Networks: Accounting and Taxation pp. 11-18 Downloads
Nataliya Zdyrko
Accounting in Ukraine Before and After the Revolution of Dignity: Examples of Quantitative Analysis pp. 19-28 Downloads
Serhiy Ivakhnenkov and Svitlana Hlushchenko
Tax on Withdrawn Capital: Accounting and Reporting Issues pp. 29-36 Downloads
Oleksandr Malyshkin and Anna Schulipa
Branch Features of the Automated Accounting Organization at Agricultural Enterprise pp. 37-44 Downloads
Viacheslav Mykulskyi
Organizing Accounting and Taxation in Farms in the Context of Using the Professional Judgment pp. 45-53 Downloads
Iryna Sadovska, Iryna Babich and Kateryna Nahirska
Interpretation of the "Financial Reporting" Definition pp. 54-62 Downloads
Tetyana Storozhuk and Larysa Blyshchyk
Infrastructure of the Ukraine's Financial Market: State and Development Prospects pp. 63-69 Downloads
Ivan Blahun
Estimation of the Losses of the Ukraine's Financial Potential from Military Conflict pp. 70-77 Downloads
Nataliia Vygovska and Andriy Polchanov
Analysis and Forecasting of the Bank's Performance: The Case of the Privatbank pp. 78-87 Downloads
Tetiana Payanok and Mariya Kamenchuk
Financial Mechanism for Managing the Assets and Liabilities of Banks pp. 88-95 Downloads
Zoryana Matsuk, Lidiia Tryshak and Vira Shyiko
Financial Mechanism and Tools of Provision the Sustainable Development of Agricultural Enterprises pp. 96-105 Downloads
Nataliya Trusova, Oleksandr Prystemskyi and Alina Sakun
Features of Regulation and Supervision of Financial Institutions in the EU pp. 106-111 Downloads
Serhiy Khoruzhyi
Can Internal Control Prevent Fraud in Managing Village Funds? pp. 112-118 Downloads
Winda Lestari, Azwardi Azwardi and Saadah Siddik
Controlling as an Effective Enterprise Management Tool pp. 119-123 Downloads
Olena Sova
Supplemental Nutrition Assistance Program and Its Multiplicative Effects: The USA Experience pp. 124-131 Downloads
Olena Borodina, Oksana Mykhaylenko and Oleksii Fraier
Improvement of Innovation-Investment Processes' Management of the Modern Pharmacy Network pp. 132-139 Downloads
Olha Hladkova and Tetiana Svynarenko
Food Subsidy: Methodical Approaches for the Implementation in Ukraine pp. 140-146 Downloads
Serhiy Kyryziuk
Evaluation of the Efficiency of Existing Tools for National Economy Unshadowing pp. 147-154 Downloads
Valentyna Levchenko, Anton Boyko, Serhiy Mynenko and Artem Revenko
Accounting and Analytical Support of Management of Structural Components of the Enterprise's Potential: Theoretical Aspect pp. 155-161 Downloads
Nadiia Shkromyda

2019, issue 3

Recognition of Intangible Assets according to the International and National Accounting Standards pp. 5-11 Downloads
Olena Vakulchyk, Valeriya Fesenko and Anastasiia Kaluhina
Feasibility of Accounting for the Costs of Socially Responsible Activities at the Engineering Industry Enterprises pp. 12-19 Downloads
Lyudmyla Holinach
Accounting for Agricultural Land in Ukraine: History of Genesis and Development pp. 20-33 Downloads
Nataliya Zdyrko, Serhiy Ostapchuk and Nataliya Tsaruk
Costing of the Main Functional Products of the State Higher Education Institutions Activities: Theoretical and Organizational Provisions pp. 34-39 Downloads
Svitlana Svirko and Tetiana Trosteniuk
Digitalization as a Vector of Economic Systems Development & Accounting System Modernization pp. 40-48 Downloads
Liudmyla Sokolenko
Cost Accounting by Elements and Articles pp. 49-54 Downloads
Leonid Suk and Petro Suk
Accounting and Analytical Support of the Intellectual Property Objects Commercialization pp. 55-61 Downloads
Halyna Umantsiv and Iryna Martyniv
Formation Stages of Integrated Reporting pp. 62-70 Downloads
Natalia Shevchuk
Advantages and Disadvantages of Fiscal Rules as Instruments of Anti-Cyclical Regulation of the Economy pp. 71-81 Downloads
Oksana Desyatnyuk and Taras Marshalok
Taxation of Workers in the Gig Economy: World Practice and Challenges for Ukraine pp. 82-94 Downloads
Liudmyla Kozarezenko and Iryna Tochylina
Financial Innovation for Assessing the Enterprise Capitalization pp. 95-99 Downloads
Oksana Melnyk
Transformation of Taxation and Tax Procedures in the Information Society: Theoretical Concept pp. 100-106 Downloads
Nataliya Synyutka
Theoretical Basis for Improving the Enterprise Financial Condition pp. 107-112 Downloads
Illia Stolnyk
Development of Credit Unions in Ukraine pp. 113-121 Downloads
Liubov Khudoliy and Viacheslav Slesar
Key Determinants of Efficiency of Functioning Insurance Market for Insurance Companies pp. 122-128 Downloads
Lada Shirinyan and Artur Shirinian
Computer Audit in Ukraine within the Framework of Requirements of European Law pp. 129-137 Downloads
Viktoriya Fabiianska and Alona Beldii
Origin and Development of Corporate Governance pp. 138-147 Downloads
Inna Dybach

2019, issue 2

Engineering Accounting: A Practical Aspect pp. 5-12 Downloads
Anatolii Herasymovych and Inna Herasymovych
Methodological Grounds of Forming Integrated Reporting in Cluster within Institutional Transformations pp. 13-18 Downloads
Vasyl Hyk
Financing of Representative Office Activities: Features of Taxation and Accounting pp. 19-25 Downloads
Olha Hrytsai
Accounting Policies and Its Components pp. 26-35 Downloads
Vasyl Len and Valentyna Glivenko
Accounting for Water, Land and Biological Assets in the Context of Sustainable Development Management: The Choice of a Main Meter pp. 36-47 Downloads
Serhiy Ostapchuk and Nataliya Tsaruk
Concept and Economic Essence of Capital Investment pp. 48-53 Downloads
Nataliia Sergeyeva
Interaction between Managerial Reporting and Managerial Decision-Making: Cause-Effect Relationships in Startups' Accounting pp. 54-60 Downloads
Olha Usatenko and Andrii Makurin
Analysis of Methods for Evaluating Intangible Assets pp. 61-70 Downloads
Valentyna Yasyshena and Viktor Pyliavets
The Path to the Sustainable Financial Inclusion in Ukraine: Analysis of the Current Issues pp. 71-80 Downloads
Lesia Berezhna and Oksana Snytuk
Indicators of State Financial Support for Capital Reproduction in the Agrarian Sector of the Economy: The European Union and Ukraine pp. 81-88 Downloads
Olena Lemishko
Simplified Tax System in the Context of Problems of Small Business in Ukraine pp. 89-98 Downloads
Liudmyla Oleinikova and Iryna Tochylina
Venture Financing of the Subjects of Agrarian Business pp. 99-108 Downloads
Nataliya Trusova, Nataliya Tanklevska and Oleksandr Prystemskyi
Implementation of Value-Based Budgeting System at Ukrainian Enterprises pp. 109-117 Downloads
Maksym Chut
Bank's Internal Control Based on the Model "Four Lines of Defense": Features and Benefits pp. 118-123 Downloads
Inna Dominova
Internal Audit as a Preventive Component in the Bank's Cybersecurity System pp. 124-133 Downloads
Olena Krykliy and Liudmyla Pavlenko
Procedural Provision of Evidence of Professional Judgment in the Context of Compliance with the Qualitative Characteristics of Financial Reporting pp. 134-143 Downloads
Nadiia Manko
Methodological Principles of Forming the Audit Model of Economic Security pp. 144-153 Downloads
Karina Utenkova
Formation of a Profit Management Mechanism for Commercial Enterprises pp. 154-158 Downloads
Marharyta Honcharenko
Methodical Approach to the Evaluation of the Endogenous Investment Potential of the United Territorial Communities pp. 159-163 Downloads
Iryna Leshchukh
Metallurgical Enterprises Performance Indicators in the Context of the Corporate Social Responsibility Model Implementation pp. 164-172 Downloads
Hanna Yangol

2019, issue 1

Control in the Management System pp. 5-10 Downloads
Lyubov Hutsalenko
Organizational Aspects of Internal Control and External Audit of Goods at Trading Companies pp. 11-19 Downloads
Nina Dorosh and Alina Chechui
Integrated Reporting: A Retrospective and Perspective in Ukraine pp. 20-27 Downloads
Valeriy Zhuk
Accounting in the Digital Age: Expansion of Terminological Boundaries pp. 28-34 Downloads
Nataliya Kantsedal
Accounting for Financing of the Enterprise's Innovation Activities pp. 35-43 Downloads
Tamara Kucherenko, Liudmyla Melnyk and Olha Ratushna
Cost Accounting and Calculation of the Cost of Feed in the Pig Industry pp. 44-48 Downloads
Dmytro Liudvenko
Transdisciplinary Approach to Increase of Company's Intellectual Capital Management Efficiency pp. 49-54 Downloads
Hanna Mysaka and Ivan Derun
Organizational and Accounting Aspects of the Operating of Scientific Institutions of Public Sector pp. 55-62 Downloads
Kateryna Obykhod
Organization and Methods for Assessing the Capital Reserves in Accounting pp. 63-70 Downloads
Lyubomyr Pylypenko and Yuliya Demska
Organizational and Methodical Aspects of Accounting for Capital Investments pp. 71-82 Downloads
Olena Yarmolyuk and Roman Shyshka
Analysis of Systemically Important Commercial Banks pp. 83-91 Downloads
Oleksiy Kalivoshko
Directions of Analysis of the Formation of Revenues and Expenditures by Budgetary Institutions pp. 92-98 Downloads
Mariya Nashkerska
Problems and Prospects of Excise Taxation pp. 99-104 Downloads
Bohdan Stakhov
Development of the Fiscal Consolidation of Local Budgets of Regional Level pp. 105-113 Downloads
Nataliya Trusova
New Methodology of Complex Assessment of the Insurance Services Market of Ukraine: Scale and Competition Factors, Trends and Comparisons pp. 114-138 Downloads
Lada Shirinyan and Aram Shirinyan
Tax Budgeting in the Enterprise in Conditions of the Variable Business Environment: to Be or not to Be pp. 139-144 Downloads
Vitaliy Shkromyda, Taras Hnatiuk and Nadiia Melnyk
Impact of Corporate Culture on the Company's Development pp. 145-151 Downloads
Viktor Zamlynskyi
Energy-Efficient Cars and Their Role in the Anti-Crisis Strategy of the Enterprises in Ukraine pp. 152-158 Downloads
Oleksandr Kotenko, Maryna Domashenko and Serhii Serdiuk
Theoretical and Methodological Foundations of State Regulation of Sustainable Development of Rural Areas pp. 159-167 Downloads
Olena Kruplenytska, Oleksandr Hudenko and Oleksandr Volynets
Methodical Approach to Evaluation of the Economic Security's Level of the Communications Company pp. 168-176 Downloads
Olha Sosnovska
Mechanism of Government Regulation of the Space Industry of Ukraine pp. 177-186 Downloads
Stanislav Shapoval and Andrii Voznenko
Page updated 2020-06-20