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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2023, issue 4

Bioenergy Assets as an Innovative Accounting Object: Definition and Recognition Criteria pp. 5-10

Yuliia Bila

Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine pp. 11-25

Valerii Zhuk, Yuliia Bezdushna, Nataliia Zhuk and Volodymyr Pavlenko

E-Accounting for Wood Products of Forestry in Ukraine: Problems and Ways of Improvement pp. 26-38

Serhii Ostapchuk, Lyudmyla Drymanova and Yulia Baranenko

Integrated Reporting in the Context of Information Support of Business Analysis pp. 39-46

Oleksandr Sherstiuk and Tetiana Demianenko

The Effect of Exchange Rates on Consumer Price Index pp. 47-52

Joseph Musandiwa and Collins C. Ngwakwe

Corporate Social Responsibility, Benefits beyond Legitimacy: A Symbiotic Framework pp. 53-59

Collins C. Ngwakwe

Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia pp. 60-71

Wilsa Road Betterment Sitepu and Salwani Arbak

Can Firm Size Moderate a Company's Tax Avoidance in Retail Trading? pp. 72-80

Stevanie, Matondang Siburian and Wilsa Road Betterment Sitepu

Factors Affecting Going Concern of the Transport and Logistics Companies pp. 81-90

Putri Dwi Wahyuni, Febrina Mahliza and Agustine Dwianika

Conceptual Approaches to Managing the Enterprise's International Competitiveness pp. 91-96

Huo Ran

Enterprise Data Security in the Cloud Environment: Threat Analysis pp. 97-104

Tetiana Kapeliushna

The Determinants Affecting the Violent Crime in Indonesia and Thailand (1990-2019) pp. 105-117

Erwin Kurniawan A., Adi Wijaya and Andriawan Kustiawan

Mortgage Market Analysis: Domestic and International Experience pp. 118-124

Nataliia Sirenko, Kateryna Kazemyrchyk and Kateryna Mikuliak

Classification Signs of Changes in the Economy pp. 125-131

Oleksandr Sydorov

The Influence of Employee Responsibility and Knowledge on the Speed of Service and Employee Performance Moderated by the Hospital Management Information System: A Case Study of Type D Hospitals in the East Kalimantan Province pp. 132-142

Ariesta Heksarini, E. Harleni Aroma and Martinus Robert Hutauruk

The Agricultural Sector of Ukraine's Economy: A Vision of the Financial Context for Achieving the Sustainable Development Goals pp. 143-155

Serhii Petrukha and Nina Petrukha

2023, issue 3

The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable pp. 5-11

Safa Rifha'atul Mahmuda Arpan, Haliah and Nirwana

The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument pp. 12-20

Yevheniia Popko and Olha Lukova

Budgeting Methodology in Relation to Management Reporting pp. 21-27

Iryna Sadovska, Myroslava Kulynych, Kateryna Nahirska and Alla Fatenok-Tkachuk

The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims pp. 28-37

Leonid Suk and Petro Suk

Fundamental Concepts of Integrated Reporting pp. 38-44

Olga Usatenko

Accounting and Financial Models of Strategic Decision-Making in the Pricing Sphere pp. 45-52

Valeriia Fesenko, Nataliia Svichkar and Iryna Tiutchenko

Profitability Moderates the Effect of Firm Size, Leverage, and Liquidity on Financial Distress pp. 53-64

Rido Luspratama, Yusuf Ronny Edward and Namira Ufrida Rahmi

A Framework of Excessive Executive Compensation - An Obscured Breach in Corporate Governance Agency Contract pp. 65-69

Collins C Ngwakwe

Capital Investments as a Basic Prerequisite for the Investment Security of the State pp. 70-83

Oleksandr Petruk, Habriella Loskorikh and Viktoriia Khvist

Is There Still a Day-of-the-Week Effect in the Real Estate Sector? pp. 84-97

Julius Marcus Reis, Leonard Grebe, Dirk Schiereck and Kerstin Hennig

Application of Digital Marketing Tools and Methods in the Enterprise Management System pp. 98-106

Yaroslava Larina, Kateryna Zaryvnykh and Julia Galchynska

Craft Production in Ukraine: Essence and Ways of Promotion pp. 107-113

Anna Morozova and Volodymyr Khmil

The Probability of Part-Time Job for Tuition Assistance Receiver Students pp. 114-125

Maya Safitri, Yunisvita and Dirta Pratama Atiyatna

Current Trends in Financing Innovative Development of Industrial Enterprises in Ukraine pp. 126-137

Nataliia Spasiv, Olga Kneysler and Iryna Hyzela

Defining the Components of the Technology Transfer Model: European Integration Aspect pp. 138-144

Nadiia Stoliarchuk

Formation of Components of the Marketing Information System for Agricultural Products Using Big Data Methods pp. 145-150

Oleksandr Lutsii and Oleksandr Helevei

The Effect of Attributes of Innovation on Adoption of E-Filing with Taxpayers' Trust as Moderating Variable pp. 151-157

Enda Noviyanti Simorangkir and A Fakhrorazi

Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions pp. 158-164

Olena Tsiatkovska

2023, issue 2

Students' Perceptions of Management Accounting and the Accounting Profession pp. 5-15

Mithaq Mahmood Al Kharousi, Bedoor Nasser Al Shukaili and Mohammed Muneerali Thottoli

Accounting & Reporting: On the Way to EU and NATO pp. 16-22

Serhii Holov

Causes and Consequences of the Formation and Development of the Institute of Professional Accountants pp. 23-28

Valerii Zhuk, Serhii Ostapchuk and Natalia Golub

The Constitutional Role of Accounting in Ensuring the Implementation of Innovative Activities of the Enterprise pp. 29-37

Viktoriia Makarovych

Accounting Professional Associations in Ukraine and Europe pp. 38-46

Yevheniia Popko and Yuliia Shenderivska

Accountant's Professional Judgment in the Implementation of Accounting Tasks pp. 47-53

Oleksandr Sherstiuk

Public Funds as an Object of Forensic Economic Expertise pp. 54-67

Volodymyr Ivankov

What Influences to Financial Leverage in Listed Construction Firms in Vietnam? The Role of Asset Tangibility and Growth Opportunities pp. 68-74

Pham Tien Manh

Stock Market Price Effect of the Silicon Valley Bank Failure - A Pre and Within Analysis pp. 75-82

Collins C Ngwakwe

Moderating Effect of Tactical Asset Allocation on the Risk-Return Relationship in the Nigerian Stock Market pp. 83-91

Yusuf Olatunji Oyedeko, Olusola Segun Kolawole, Regina Samson and Olena Voloshyna

Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy pp. 92-100

Mykhaylo Prodanchuk and Hanna Kovtseniuk

Budget Absorption Phenomena: Evidence from Education Quality Assurance Institutions pp. 101-110

Elok Heniwati

The Banking Services Market from the Standpoint of Modern Science and Legislation pp. 111-121

Edvard Shirinian and Lada Shirinyan

Entrepreneurial Risk: Essence and Classification Depending on the Losses Borne by the Entrepreneur pp. 122-130

Iryna Abernikhina

Conceptual Principles of Staffing Internal Audit Units in State Authorities pp. 131-139

Tatiana Mishchenko

Consumer Behaviour Study in the Brand Management System pp. 140-146

Viktoriia Pidhurska and Yaroslava Larina

The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia pp. 147-152

Busra, Yuli Anisah, Yeni Irawan, Syarifudin and Hayatun Nufus

Financial Performance and Firm Value: A Mediating Role of Profitability pp. 153-160

Andy Wijaya, Matondang Siburian and Enda Noviyanti Simorangkir

2023, issue 1

Audit of the Tourist Rent Existence pp. 5-16

Serhii Bardash and Oleksandr Sherstiuk

Financial Monitoring of the Accounting Services Sector According to International Standards: A New Challenge for the Accountant pp. 17-25

Nataliya Vnukova and Serhii Ostapchuk

Natural Capital Disclosure for Integrated Reporting pp. 26-30

Veronika Hanusych

Development of Accounting: Challenges and Prospects in the Context of European Integration pp. 31-37

Dmytro Kobets

The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach pp. 38-48

Sinziana-Maria Rindasu, Ioan Dan Topor and Liliana Ionescu-Feleaga

The Conceptual Significance of Internal Audit in the Armed Forces of Ukraine pp. 49-55

Liudmyla Sokolenko

Normative and Legal Regulation for Integrated Reporting pp. 56-67

Nataliia Shevchuk

Risk-Return Relationship in the Nigerian Stock Market: Comparative between Fama-French Five-Factor Model and Higher Moment Fama-French Five-Factor Model pp. 68-78

Yusuf Olatunji Oyedeko, Olusola Segun Kolawole, Isah Ibrahim and Olena Zharikova

Impact of Non-Performing Loans on the Growth of the Banking Sector in Bangladesh pp. 79-90

Momtaj Parvin, Merajul Islam and Larysa Vdovenko

Criteria for Determining Critical Imports in Ukraine pp. 91-96

Nataliia Savchenko

Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business pp. 97-107

Viktor Synchak

The Implications of Robotic Process Automation in the Automation of Economic Processes: A Case Study of Fruit Processing Factory pp. 108-114

Viorel-Costin Banta, Alin Banta and Sabin Alexandru Babeanu

The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance of Islamic Commercial Banks in Indonesia pp. 115-121

Alfiah Permatasari, Ahmad Syathiri and Luk Luk Fuadah

The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable pp. 122-129

Muliani Mangngalla', Alimuddin and Grace T. Pontoh

Accounting of the Material Resources and Analysis of the Efficiency of Logistics Operations in Construction Industry pp. 130-134

Mariia Gumenna-Derii