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 ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2020, issue 4

Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units pp. 5-9

Iryna Babich and Alona Datsiuk

Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant pp. 10-16

Nataliia Bondarenko and Olha Kryzhanovska

Conceptual Fundamentals of Institutional Theory of Accounting pp. 17-21

Vasyl Hyk

Information Needs of an Environmentally Conscious Society regarding the Functioning of Animal Husbandry Enterprises pp. 22-29

Dmytro Liudvenko

Sustainability Reporting as Mediation of Factors Affecting Financial Performance: Case in the Mining Sector in Indonesia pp. 30-37

Septiana Jumita, Taufiq Taufiq and Yusnaini Yusnaini

Identification of the Essence and General Principles of Customs Control pp. 38-44

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

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

Ridho Triadi, Tertiarto Wahyudi and Rela Sari

Tools of Financial Support for Agriculture Lending in Ukraine pp. 59-67

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

Nurul Khafizah, Azwardi Azwardi and Lukluk Fuadah

Tax Planning in the System of Accounting and Management Information Space pp. 75-81

Inna Khovrak and Dariia Vovk

Excise Tax Fiscal Efficiency as a Component of Optimizing the Indirect Taxation System pp. 82-88

Anton Shunevych

Audit Theory: Classical Core and Development pp. 89-102

Valerii Zhuk and Kateryna Melnyk

Audit of the Continuity of Enterprise Activity pp. 103-111

Oksana Knyshek, Olena Konovalova and Valentyna Synelnyk

Vocational Teacher Productivity in Palembang: Education Production Function pp. 112-119

Evi Oktavia

Snapshot and Trends of Corporate Governance Research in the Past 5 Years: Statistics and Visual Analysis Based on CiteSpace pp. 120-129

Oleh Pasko, Fuli Chen and Xuefeng Yao

Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia pp. 130-143

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

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

Olga Charucka, Olha Vyshnevska, Liliia Kozachenko and Alla Kostyrko

2020, issue 3

Identification of Rent Relations Results in the Accounting System pp. 5-11

Serhiy Bardash and Tetyana Osadcha

Conceptual Bases of Functioning of Accounting and Analytical Support for Economic Security Management of Enterprises pp. 12-21

Stanislav Vasylishyn

State and Prospects of Using Computer Technologies in Accounting and Analytical Work of Ukrainian Enterprises pp. 22-29

Deniza Dolbneva and Tetiana Spodaryk

Long-Term Receivables and Liabilities in Accounting and Reporting pp. 30-40

Vasyl Len and Valentyna Glivenko

Accounting Objects in Crop Production pp. 41-47

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

Andrii Boichuk

Bank without Branches: Digitalization of Society and Fintech Technologies of the Present and Future pp. 55-59

Pavlo Nagorny

State and Prospects of Using the Сryptocurrency Derivatives pp. 60-65

Oleksandr Petruk and Oksana Novak

Mechanism of Guaranteeing Financial Security of Households pp. 66-70

Anastasiia Poltorak, Inna Baryshevska and Olha Melnyk

Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy pp. 71-76

Viktoriya Rudenko

Effect of Exchange Rate, Foreign Exchange Reserves and Consumer Price Index on the Shariah Shares Index of Asian Countries pp. 77-82

Dolly Tanzil, Marlina Widiyanti and Muhammad Subardin

Current Issues of Stability of the State-Owned Banks Deposit Base pp. 83-90

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

Dini Wahyuni, Lukluk Fuadah and Syamsurijal Kadir

Institutional Aspects of Choice and Application of Audit Procedures pp. 101-106

Kateryna Melnyk

Toolkit for Strategic Analysis of the Agricultural Sector Development in a Market Environment pp. 107-113

Nataliia Sirenko and Kateryna Mikulyak

Essence and Place of Operational Control in the Economic Control System pp. 114-121

Olha Starenka

Rural Areas Development Fund as a Financial Instrument for Spatial Justice in Land Use and Sustainable Rural Development pp. 122-130

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

Iryna Leshchukh

International Cooperation of Ukraine Tourism based on "The Belt and Road Initiative" pp. 140-147

Zhang Lianfeng, Yuriy Danko and Chen Zhuanqing

Carbon Emission Disclosure in Indonesia's Manufacturing Companies pp. 148-154

Muhammad Bayu Triansyah, Mohamad Adam and Tertiarto Wahyudi

2020, issue 2

Improving the Accounting for Credit Transactions in Pawnshops pp. 5-11

Nataliia Bondarenko and Viktoriia Sitenko

Disclosure of Off-Balance Sheet Accounting Data in the Enterprise's Financial Statements pp. 12-17

Nataliia Hembarska, Khrystyna Danylkiv and Khrystyna Gorbova

Accounting & Analytical Aspects of Non-Financial Reporting Formation by Ukrainian Companies pp. 18-28

Olha Dmytrenko and Svitlana Viter

The Future of Corporate Reporting: History, Perspectives and Problems pp. 29-38

Serhiy Lehenchuk

Innovative Nature of the Enterprise Accounting Policies in the Conditions of the Post-Industrial Economy pp. 39-49

Volodymyr Panteleiev

Role of Accounting & Analytical Support of State Agricultural Policy in the Context of Financial Crises pp. 50-59

Nataliya Pravdyuk

The Role and Significance of Criticism in Accounting Research pp. 60-65

Viktoriia Yatsenko

The Effect of Foreign Ownership and Managerial Ability on Earning Quality with Committee Audit as Moderating Variable pp. 66-73

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

Yuriy Lupenko and Svitlana Andros

Financial Equalization in the Conditions of Reform of the Public Finance Management System pp. 81-92

Tetyana Paliychuk, Serhiy Petrukha and Nataliia Alekseienko

Customs Control Mechanism in the System of Ensuring the State Financial Security pp. 93-102

Oleksandr Petruk and Yurii Kostyshyn

Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System pp. 103-113

Viktor Synchak

Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria pp. 114-124

Hope Aifuwa, Saidu Musa and Nusirat Ojuolape Gold

Methodological Aspects of the Budgetary Institution's Equity Analysis pp. 125-130

Mariya Nashkerska, Nataliia Mykytyuk and Volodymyr Olikhovskyi

Comparative Analysis of Innovation Activity in the Regions of Ukraine: Trends and Problems pp. 131-138

Khrystyna Patytska

Assessment of the State of Republic of Moldova Food Security pp. 139-150

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

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

Karima Fibriani, Taufiq and Yusnaini

2020, issue 1

Intellectual Rent Identification: Accounting Aspect pp. 5-12

Serhii Bardash and Tetiana Osadcha

Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise pp. 13-19

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

Stanislav Vasylishyn

Methodical Aspects of Documenting the Marketing Activities pp. 28-35

Hanna Verzilova

Accounting: Revision of the Subject and Profession's Title pp. 36-44

Valeriy Zhuk, Yevheniya Popko and Yuliya Shenderivska

Accounting Indicators for Controlling in the Context of the Integrated Reporting Formation pp. 45-51

Anastasiia Kamil

Development of Accounting in the Conditions of Introduction of Modern Information Technologies pp. 52-58

Andrii Makurin

Accounting and Analytical Support for Cost and Value Added Management: The Way to Sustainable Development pp. 59-68

Oleh Sokil

Development of a Management Report in the Corporate Governance Information Support System pp. 69-76

Vasyl Tsaruk

Accountant's Qualification According to the Employers' Queries pp. 77-83

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

Anastasiia Balatska

Effectiveness Assessment of Electronic Banking Risk Management Based on the Normative Index Model pp. 91-99

Inna Dominova

Banking Innovations in Providing of the Banks' Competitiveness pp. 100-106

Anton Zaionts

Prerequisites of Formation the Paradigm of Financial Provision for Business Entities Sustainable Development pp. 107-113

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

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

Volodymyr Rudyk and Svitlana Burdenyuk

Tax Mechanism as a Financial and Managerial Category pp. 129-138

Viktor Synchak

Types and Tools of Controlling Activities pp. 139-145

Olena Demochani

Analysis and State Audit of Public Procurement: The Criteria of Effectiveness pp. 146-157

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

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

Yuliya Slobodianyk

Modeling the Social Orientation of the Business Entities Activities in the Agricultural Sector pp. 173-177

Mykola Krushelnytskyy

Enterprise Innovative Potential in the System of Anti-Crisis Management pp. 178-184

Samira Piletska and Yevhenii Tkachenko