EconPapers    
Economics at your fingertips  
 

Accounting and Finance

2012 - 2021

Current editor(s): Valeriy Zhuk

From Institute of Accounting and Finance
Contact information at EDIRC.

Bibliographic data for series maintained by Serhiy Ostapchuk ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


2021, issue 1

Strategic Correction of Enterprise Reporting Policy pp. 5-11 Downloads
Viktoriia Gryn
Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization pp. 12-19 Downloads
Serhiy Lehenchuk, Mykola Horodysky and Nataliia Maistrenko
Objects of Intellectual Property Right in the Accounting System pp. 20-28 Downloads
Natalia Skorobogatova
Accounting for Capital Turnover pp. 29-35 Downloads
Leonid Suk and Petro Suk
Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects pp. 36-43 Downloads
Tetiana Shepel
Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience pp. 44-51 Downloads
Olena Yarmolyuk, Olha Dmytrenko and Svitlana Viter
Diagnostics of the State of Agricultural Enterprises Financial Security pp. 52-60 Downloads
Olha Kovalenko and Liudmyla Yashchenko
Accounting, Reforms and Budget Responsibilities in the Financial Statements pp. 61-69 Downloads
Enkeleda Lulaj
Management of Tax Burden on Value-Added Tax at the Enterprise Level pp. 70-75 Downloads
Yuliya Ostapenko
Analysis of the Dynamics, Composition and Structure of the PFTS Index pp. 76-82 Downloads
Olena Pozniakova, Olha Chubka and Illia Antoshchuk
Improving of the Tax Calculations in SAP for Ukrainian Companies pp. 83-89 Downloads
Mariya Shyhun and Andrii Zhuravel
Audit of Compliance of Public Procurement: Theoretical and Practical Aspects pp. 90-100 Downloads
Nataliya Zdyrko
Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes pp. 101-114 Downloads
Olha Lukova
Does the Use of E-learning Media for Economic Disciplines Effective during the COVID 19 Pandemic? pp. 115-121 Downloads
Grace T Pontoh, Mediaty, Darmawati, Yudi Akhmad Sadeli and Syahir Fadli
Analysis of the Effect of Domestic Investment, Exports and Labor in the Agricultural Sector on the Economic Growth in South Sumatra Province pp. 122-129 Downloads
Nijanur Lallubada, Bernadette Robiani and Suhel
Analysis of the Influence of Economic Potential on Inequality of Economic Zones between Regencies / Cities in South Sumatra Province pp. 130-135 Downloads
Ioki Layasari, Syamsurijal and Suhel
The Relationship between Sports Industry Development and Economic Growth in China pp. 136-140 Downloads
Tetiana Kharchenko and Liu Ziming

2020, issue 4

Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units pp. 5-9 Downloads
Iryna Babich and Alona Datsiuk
Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant pp. 10-16 Downloads
Nataliia Bondarenko and Olha Kryzhanovska
Conceptual Fundamentals of Institutional Theory of Accounting pp. 17-21 Downloads
Vasyl Hyk
Information Needs of an Environmentally Conscious Society regarding the Functioning of Animal Husbandry Enterprises pp. 22-29 Downloads
Dmytro Liudvenko
Sustainability Reporting as Mediation of Factors Affecting Financial Performance: Case in the Mining Sector in Indonesia pp. 30-37 Downloads
Septiana Jumita, Taufiq Taufiq and Yusnaini Yusnaini
Identification of the Essence and General Principles of Customs Control pp. 38-44 Downloads
Serhiy Bardash and Oksana Novak
Assessment of the Influence of the National Bank of Ukraine Monetary Policy on Food Security of the State pp. 45-51 Downloads
Donatello Caruso, Tetiana Lunkina, Alla Burkovska and Anna Burkovska
The influence of Social Identity, Love of Money and Machiavellian of Corporate Tax Accountants on Overpayment Tax Restitution Decision Making (Empirical Study of Corporate Taxpayers at Palembang Medium Tax Office) pp. 52-58 Downloads
Ridho Triadi, Tertiarto Wahyudi and Rela Sari
Tools of Financial Support for Agriculture Lending in Ukraine pp. 59-67 Downloads
Nataliya Trusova and Nataliia Radchenko
The Influence of Tax Knowledge, Tax Service Quality, Tax Audit and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang pp. 68-74 Downloads
Nurul Khafizah, Azwardi Azwardi and Lukluk Fuadah
Tax Planning in the System of Accounting and Management Information Space pp. 75-81 Downloads
Inna Khovrak and Dariia Vovk
Excise Tax Fiscal Efficiency as a Component of Optimizing the Indirect Taxation System pp. 82-88 Downloads
Anton Shunevych
Audit Theory: Classical Core and Development pp. 89-102 Downloads
Valerii Zhuk and Kateryna Melnyk
Audit of the Continuity of Enterprise Activity pp. 103-111 Downloads
Oksana Knyshek, Olena Konovalova and Valentyna Synelnyk
Vocational Teacher Productivity in Palembang: Education Production Function pp. 112-119 Downloads
Evi Oktavia
Snapshot and Trends of Corporate Governance Research in the Past 5 Years: Statistics and Visual Analysis Based on CiteSpace pp. 120-129 Downloads
Oleh Pasko, Fuli Chen and Xuefeng Yao
Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia pp. 130-143 Downloads
Amirah Andika Rifdayanti, Tertiarto Wahyudi and Yusnaini Yusnaini
Tools of the Financial and Economic Mechanism for the Balanced Use of Forestry Land in Ukraine pp. 144-157 Downloads
Orest Furdychko, Oksana Drebot, Nina Palianychko and Stepan Dankevych
Priority Approaches to Risk Assessment in the Activities of Entities of the Agricultural Sector pp. 158-166 Downloads
Olga Charucka, Olha Vyshnevska, Liliia Kozachenko and Alla Kostyrko

2020, issue 3

Identification of Rent Relations Results in the Accounting System pp. 5-11 Downloads
Serhiy Bardash and Tetyana Osadcha
Conceptual Bases of Functioning of Accounting and Analytical Support for Economic Security Management of Enterprises pp. 12-21 Downloads
Stanislav Vasylishyn
State and Prospects of Using Computer Technologies in Accounting and Analytical Work of Ukrainian Enterprises pp. 22-29 Downloads
Deniza Dolbneva and Tetiana Spodaryk
Long-Term Receivables and Liabilities in Accounting and Reporting pp. 30-40 Downloads
Vasyl Len and Valentyna Glivenko
Accounting Objects in Crop Production pp. 41-47 Downloads
Leonid Suk and Petro Suk
Unified Reporting on Personal Income Tax and Unified Social Tax: Simplification or Additional Complication of Conditions for Business Operation? pp. 48-54 Downloads
Andrii Boichuk
Bank without Branches: Digitalization of Society and Fintech Technologies of the Present and Future pp. 55-59 Downloads
Pavlo Nagorny
State and Prospects of Using the Сryptocurrency Derivatives pp. 60-65 Downloads
Oleksandr Petruk and Oksana Novak
Mechanism of Guaranteeing Financial Security of Households pp. 66-70 Downloads
Anastasiia Poltorak, Inna Baryshevska and Olha Melnyk
Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy pp. 71-76 Downloads
Viktoriya Rudenko
Effect of Exchange Rate, Foreign Exchange Reserves and Consumer Price Index on the Shariah Shares Index of Asian Countries pp. 77-82 Downloads
Dolly Tanzil, Marlina Widiyanti and Muhammad Subardin
Current Issues of Stability of the State-Owned Banks Deposit Base pp. 83-90 Downloads
Lidiia Tryshak, Oleksandra Romashko and Nataliia Krykhivska
Influence of Access to Finance, Human Resource Competence, Information Systems on the Performance of Small and Medium-Sized Enterprises with Organizational Culture as Study Moderating Variable pp. 91-100 Downloads
Dini Wahyuni, Lukluk Fuadah and Syamsurijal Kadir
Institutional Aspects of Choice and Application of Audit Procedures pp. 101-106 Downloads
Kateryna Melnyk
Toolkit for Strategic Analysis of the Agricultural Sector Development in a Market Environment pp. 107-113 Downloads
Nataliia Sirenko and Kateryna Mikulyak
Essence and Place of Operational Control in the Economic Control System pp. 114-121 Downloads
Olha Starenka
Rural Areas Development Fund as a Financial Instrument for Spatial Justice in Land Use and Sustainable Rural Development pp. 122-130 Downloads
Olena Borodina, Ihor Prokopa, Serhiy Kyryziuk and Viktor Yarovyi
Influence of the Regional Center on the Socio-Economic Development of the Administrative Districts pp. 131-139 Downloads
Iryna Leshchukh
International Cooperation of Ukraine Tourism based on "The Belt and Road Initiative" pp. 140-147 Downloads
Zhang Lianfeng, Yuriy Danko and Chen Zhuanqing
Carbon Emission Disclosure in Indonesia's Manufacturing Companies pp. 148-154 Downloads
Muhammad Bayu Triansyah, Mohamad Adam and Tertiarto Wahyudi

2020, issue 2

Improving the Accounting for Credit Transactions in Pawnshops pp. 5-11 Downloads
Nataliia Bondarenko and Viktoriia Sitenko
Disclosure of Off-Balance Sheet Accounting Data in the Enterprise's Financial Statements pp. 12-17 Downloads
Nataliia Hembarska, Khrystyna Danylkiv and Khrystyna Gorbova
Accounting & Analytical Aspects of Non-Financial Reporting Formation by Ukrainian Companies pp. 18-28 Downloads
Olha Dmytrenko and Svitlana Viter
The Future of Corporate Reporting: History, Perspectives and Problems pp. 29-38 Downloads
Serhiy Lehenchuk
Innovative Nature of the Enterprise Accounting Policies in the Conditions of the Post-Industrial Economy pp. 39-49 Downloads
Volodymyr Panteleiev
Role of Accounting & Analytical Support of State Agricultural Policy in the Context of Financial Crises pp. 50-59 Downloads
Nataliya Pravdyuk
The Role and Significance of Criticism in Accounting Research pp. 60-65 Downloads
Viktoriia Yatsenko
The Effect of Foreign Ownership and Managerial Ability on Earning Quality with Committee Audit as Moderating Variable pp. 66-73 Downloads
Sylvia Dwi Lestari, Azwardi and Tertiarto Wahyudi
Modeling the Credit System in the Conditions of Interaction of the Banking Sector with Microfinance Organizations for Financial Support of Agricultural Business pp. 74-80 Downloads
Yuriy Lupenko and Svitlana Andros
Financial Equalization in the Conditions of Reform of the Public Finance Management System pp. 81-92 Downloads
Tetyana Paliychuk, Serhiy Petrukha and Nataliia Alekseienko
Customs Control Mechanism in the System of Ensuring the State Financial Security pp. 93-102 Downloads
Oleksandr Petruk and Yurii Kostyshyn
Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System pp. 103-113 Downloads
Viktor Synchak
Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria pp. 114-124 Downloads
Hope Aifuwa, Saidu Musa and Nusirat Ojuolape Gold
Methodological Aspects of the Budgetary Institution's Equity Analysis pp. 125-130 Downloads
Mariya Nashkerska, Nataliia Mykytyuk and Volodymyr Olikhovskyi
Comparative Analysis of Innovation Activity in the Regions of Ukraine: Trends and Problems pp. 131-138 Downloads
Khrystyna Patytska
Assessment of the State of Republic of Moldova Food Security pp. 139-150 Downloads
Anatolii Rojco, Valerii Doga and Svitlana Ivanov
Expert Assessment as a Method of Determining the Impact of Certain Factors on the Economic Security of Agricultural Enterprises pp. 151-157 Downloads
Karina Utenkova
The Effect of Financial Performance and Environmental Costs toward Environmental Performance in Coal-Mining Companies Listed on the Indonesia Stock Exchange 2015-2018 pp. 158-168 Downloads
Karima Fibriani, Taufiq and Yusnaini

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
Page updated 2021-06-18