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Content
2025, Issue 3
- 5-13 Big Data and Artificial Intelligence in Accounting and Information Systems of Insurance Business Stakeholders
by Maryna Demianchuk & Oksana Savastieieva & Oleksandr Kuruch - 14-20 Problematic Issues Concerning the Accounting Method
by Zenovii-Mykhailo Zadorozhnyi & Volodymyr Muravskyi - 21-30 Integrated Reporting as a Tool for Business Valuation under Concession Arrangements
by Svitlana Korol - 31-40 New Methods for Accounting Research of the Narrative Component of Sustainable Reporting: Challenges and Opportunities
by Serhii Lehenchuk & Olha Fedorova - 41-50 Digital Transformation of Agribusiness Enterprises' Financial Statement Audit
by Volodymyr Lytvynenko & Yurii Burdym - 51-57 Information Technologies for Smart Construction: Accounting and Control Aspect
by Anton Lupiichuk & Oleg Shevchuk - 58-69 Accounting and Valuation Component of Implementing Nature-Based Solutions
by Serhii Ostapchuk & Lesia Voliak - 70-81 The Impact of an Accountant's Professional Judgment on the Assessment of Business Value Creation
by Andrii Chuienkov - 82-90 Information Technologies and Reporting Standards in the Context of European Integration
by Nataliia Shevchuk & Yurii Shevchuk - 91-99 Financial Analysis as a Functional Subsystem of Financial Controlling
by Nataliia Vyhovska & Anastasiia Petruk & Inna Gryshova - 100-112 The Conceptual Principles of Identifying the Tax Object for Income Tax in the Context of Digital Transformation
by Hanna Kovtseniuk - 113-124 The Impact of Foreign Direct Investment, Inflation, and Exchange Rate Fluctuations on Economic Growth in Nigeria
by Kayode David Kolawole & Oluwagbenga Abayomi Seyingbo - 125-138 Development of Virtual Assets and Its Applications at the International and Domestic Levels
by Oleksandr Petruk & Serhii Zashchypas - 139-148 Uncertainty as a Determinant of Risk in Security-Oriented Management of Ukrainian Commercial Banks
by Anastasiia Poltorak & Andrii Ahafonov - 149-157 The Impact of Customs and Tax Policy on the State's Financial Security
by Olena Sidelnuk & Oleksandra Oliinyk - 158-171 How does an Auditor's Commitment Profile affect His Performance?
by Apriwandi & Debbie Christine & Rachmad Hidayat - 172-184 The Role of Auditing the Continuity of Agribusiness Enterprises in Forming Their Development Strategy in Conditions of Uncertainty
by Lyubov Hutsalenko & Vladyslav Aloshyn - 185-198 The Effectiveness of Single Customs Territory Risk Management in Enhancing Cross-Border Trade: A Case of Holili Border, Tanzania
by Gilbert K. Mchase & Nyanjige M. Mayala & Safari Majondo - 199-205 Sector-Specific Approaches to Assessing the Going Concern of Agricultural Enterprises: Risk-Based Audit under Contemporary Threats
by Yuliia Nehoda - 206-221 Economic Consequences of the Demographic Crisis and Population Ageing
by Nina Petrukha & Serhii Petrukha & Yevhenii Velykyi
2025, Issue 2
- 5-12 Accounting Support for the Audit of Intangible Assets of Agricultural Formations
by Yuliia Nehoda - 13-21 Accounting and Analytical Tools for Economic Stability Assessing of Ukraine's Agricultural Sector
by Oleh Sokil & Lyubomyr Pylypenko & Alla Yasinska - 22-31 Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect
by Viktoria Yatsenko - 32-39 The Impact of Macroeconomic Policy on the Liquidity and Financial Stability of SMEs through the Prism of Banking Activities
by Volodymyr Antoniuk & Maksym Marych - 40-49 Formation of Money Supply, Taking into Account the Role of Virtual Assets
by Serhii Zashchypas - 50-58 Long-Term Goals of the Strategic Roadmap for Development of Financial Services in the Republic of Azerbaijan
by Eltun Yulat Ibrahimov - 59-66 Estimating the Financial Payback Period for Renewable Energy Investment - A Quasi-Systematic Review
by Collins C Ngwakwe - 67-78 Public Debt Policy and Debt Security in the Context of Post-War Recovery
by Serhii Petrukha & Nina Petrukha & Roman Miakota & Dmytro Matsenko - 79-88 Criteria for Assessing the Effectiveness of Digital Tax Administration
by Samaya Salahova - 89-94 The Influence of State Monetary Policy on the Effectiveness of Marketing Forecasting of Enterprise Development
by Serhii Sviatenko - 95-104 The Effect of Leverage, Profitability and Capital Intensity on Tax Aggressiveness in the Technology Sector
by Agnes Dewi Septiani & Ginatun Ilmah & Tika Septiani - 105-113 Factors Affecting Financial Distress of the Companies in Consumer Cyclical Sector
by Indri Sindia Hantika & Cindy Henciana & Tika Septiani - 114-120 Factors Affecting the Effectiveness of Bank Management
by Lada Shirinyan & Denys Shyrai - 121-127 Innovative Methods to Motivate Employees in Business
by Yeva Bohdanova & Maria Zelena - 128-134 Theoretical Foundations and International Models for the Organization of Forensic Economic Expertise
by Pavlo Ivankov - 135-151 Revealing the Green Leaders: Climate Change Disclosure based on TCFD's Recommendations
by Widyana Rahma Cahyani & Sri Pujiningsih & Makaryanawati - 152-163 The Impact of Gender Diversity and Political Connections on Sustainability Reporting Disclosure
by Moch Mohtar & Bambang Sugeng & Puji Handayati - 164-173 Econometric Analysis of Determinants of Competitiveness of Territorial Communities of the Black Sea Economic Region
by Genadiy Nikolenko - 174-182 Theoretical and Methodical Bases for Integrating Online Advertising and SEO in the Internet Communication System of an Agricultural Enterprise
by Oleksandr Skakun & Oleksandr Lutsii - 183-189 The Effect of Shifting to Renewables on Social Welfare in Azerbaijan in the Context of Sustainable Economic Development
by Talat Alizada - 190-200 Public Debt as a Catalyst for Infrastructure Development in Key Sectors of the Economy: Case Study of Azerbaijan
by Amin Rashidov
2025, Issue 1
- 5-14 The Impact of Behavioural Economics Concepts on Accounting Science
by Vita Semaniuk & Nazar Marchyshyn - 15-23 Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups
by Tetyana Storozhuk & Artem Morhunenko - 24-32 Certification of State Accounts in Algeria: Can the French Experience Be Beneficial?
by Abderrahmen Gueroui & Aboubaker Khoualed & Farid Boulmtared - 33-39 The Efficiency of Resource Use by Higher Education Institutions in the Dnipropetrovsk Region
by Olha Hryhorash - 40-48 The Role of Financial Forecasting in the Formation of Optimal Loan Portfolios of Ukrainian Banks
by Kostiantyn Zatvornytskyi - 49-54 Building of Wealth in the Cyber World: Secrets of Digital Investment
by Eltun Yulat Ibrahimov & Qasim Ilqar Tagiyev - 55-68 Reorganization and Bankruptcy of Credit Unions: National Characteristics and Experience of Economically Developed Countries
by Olga Kneysler & Nataliia Spasiv & Oleksandr Kvasovskyi & Roman Kuz - 69-78 Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions
by Cornelia Nastase - 79-87 Cultural Spending as a Fiscal Policy Indicator: An Empirical Study of Budgetary Constraints and Public Debt Dynamics in European Nations
by Alexandru Florin Preda & Andreea Gabriela Tanase & Raluca Florentina Cretu & Viorel Costin Banta - 88-94 Priorities for Developing the Ukrainian Stock Market in the Context of Managing the Population's Pension Assets
by Volodymyr Rudyk - 95-102 The Role of State Financial Monitoring in Ensuring Ukraine's Financial Security during the War
by Karina Utenkova - 103-111 Funding Processes for Strengthening Global Food Security: Challenges and Innovative Solutions
by Olena Shebanina & Anastasiia Poltorak & Dmytro Chorniy & Maksym Tkachenko - 112-120 Forensic Economic Research in Tax Dispute Resolution
by Iryna Shushakova & Halyna Umantsiv - 121-134 The Impact of Exports, Imports, and the Exchange Rate on Algeria's Economic Growth
by Amira Benachour & Hanane Abdelmalek & Lamine Tarhlissia & Fella Bouchelghoum - 135-143 Building Cost-Effective and Affordable Medical Solutions Using the Design Thinking Approach
by Abena Engmann & AMammie Hutchful Nortey & Collins C Ngwakwe - 144-151 Digital Companies: Smart Decision-Making and Knowledge Management for Adapting to Rapid Changes
by Fateh Zaiter & Mounir Azouz - 152-159 The New Partnership for Africa's Development: Differential Effect on the Development of Sub-Saharan Africa
by Collins C Ngwakwe & Dadson Awunyo-Vitor - 160-170 Types of Non-Financial Performance Measures Prevalent for Top 40 Companies Listed on the Johannesburg Securities Exchange
by Witness Siwela & Peter N Kamala - 171-178 Scientific Trends in Reputation Management and Its Accounting and Analytical Support: A Bibliometric Analysis
by Vitalii Shkromyda - 179-185 What Factors Affecting Information Disclosure? The Case of Indonesian Universities
by Sri Pujiningsih & Helianti Utami
2024, Issue 4
- 5-14 The Role of Financial Technology in Promoting Digital Finances in Algeria (2016-2024)
by Abderraouf Abada & Messaoud Boukhalfi & Mohammed Abderrahmane Bentadjine & Abdelfattah Daoudi - 15-26 The Development of Open Banking and the Analysis of Third-Party Providers in Azerbaijan
by Aliakbar Abbasov - 27-35 Corporate Governance's Role in Shaping Tax Avoidance Strategies
by Peter Winarta & Yuniarwati - 36-43 State Budget Execution under Martial Law
by Lesia Zaburanna - 44-50 Integrated Process for Multiple Product Breakeven Analysis and Limiting Resource Allocation in Profit Planning
by Collins C Ngwakwe - 51-56 The Impact of Selling and Administrative Expenses on Corporate Stock Price Performance
by Joseph T. Musandiwa & Collins C Ngwakwe - 57-68 Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances
by Viktor Synchak & Yuriy Yarmolenko - 69-75 Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment
by Yuliia Ostapenko - 76-83 Accounting, Audit, and Business Analysis Methodical Tools to Implement the Needs of Financial Information Users
by Inna Raikovska & Oleksandr Kostenko & Vadim Ugnivenko - 84-91 Risk of Material Misstatement in the Audit of Payments to Budget
by Oleksandr Sherstiuk - 92-100 UNSDG's Due Diligence as a Guideline for Ukraine's Postwar Reconstruction
by Glib Aleksin - 101-107 The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks
by Dhea Marella Aulia & Muhammad Farhan & Agil Novriansa & Christian Damar Sagara Sitepu - 108-117 FADN/FSDN as a Tool for Accounting, Information and Statistical Support of Ukraine's State Agrarian Policy in the Context of European Integration
by Valerii Zhuk & Stanislav Vasylishyn & Yuliia Nezhyd - 118-124 Review of Models and Approaches to the Financial Support of Extension Services
by Andrii Gaidutskyi - 125-139 Pension Provision in Ukraine: Challenges and Threats in Wartime
by Olga Kneysler & Nataliia Spasiv & Mariia Soroka & Volodymyr Didyk - 140-149 Accounting and Taxation of E-Commerce: Realities and Challenges
by Kateryna Shevchuk & Nataliia Kuzyk & Olena Boyarova - 150-158 Transparency of Financial Reports of Local Government Hospitals in Indonesia
by Margaretha Anggreni Loi & Sri Pujiningsih & Endang Sri Andayani - 159-168 Challenges for Developing Social Infrastructure in Rural Areas of Ukraine in the Context of Achieving the Sustainable Development Goals
by Serhii Petrukha & Nina Petrukha - 169-176 Modelling of an Economic Process Using Smart Technologies in Manufacturing in the Context of Industry 4.0: A Case Study
by Andreea Gabriela Tanase & Alexandru Florin Preda & Raluca Florentina Cretu & Viorel Costin Banta
2024, Issue 3
- 5-11 Essence and Economic Content of Enterprises' Integrated Reporting
by Yuliia Baranova - 12-17 The Impact of Digital Innovation on Accounting Practices: The Case of Romanian Public Schools
by Alina-Cristina Caldararu - 18-29 Theoretical and Methodological Aspects of the Formation of Management Reporting on the Enterprise's Innovation Capital
by Viktoriia Makarovych - 30-42 Accounting and Analytical Support for the Assessment of Fiscal Policy and Sustainable Development of Ukraine
by Oleh Sokil - 43-49 Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness
by Nataliia Tsaruk - 50-56 Car Brands in a Competitive Environment: How Are They Building Their Value Creation Processes?
by Margaryta Ambarchian & Ivan Berezkin - 57-63 State Support for Geodetic Business - An Important Prerequisite for Post-War Reconstruction of Ukraine
by Petro Borovyk & Yurii Kyselov & Roman Rudyi & Mykhailo Shemiakin - 64-74 Organizational and Methodical Approaches to the Introduction of Mass Damage Assessment
by Valerii Zhuk & Yuliia Bezdushna & Yuliia Shenderivska - 75-86 Methodological Principles of Simulating Asymmetrical Volatility of Corporate Credit Market Dynamics
by Oleksandra Mandych & Tetiana Staverska & Vitaliy Makohon - 87-95 The Fiscal Ramifications of Fraud - New Trends and Dimensions
by Roxana Adriana Mititelu & Bogdan Florian Amzuica - 96-102 The Effect of Earnings Announcement on the Market Value of Corporate Stock
by Collins C. Ngwakwe - 103-111 Financial Mechanism of Road Transport Companies in the Financial Management System: Theoretical Aspect
by Viktor Synchak & Vladyslav Kulbachniy - 112-119 Factors Affecting Marketing Communications in Wartime
by Ivan Lutsii & Oleksandr Lutsii - 120-131 Determinants of Transparency of Local Government Financial Reports in Indonesia
by Diah Ragil Saputri & Sri Pujiningsih & Helianti Utami - 132-141 Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study
by Lucia-Maria Udrescu & Mihai Ciobotea - 142-153 Do Soccer Players Contribute to Preserving Football Clubs' Financial Performance Sustainability?
by Zeal Latu Landang & Umiaty Hamzani & Kristina Yunita - 154-164 The Role of SMEs in the Economy: Analyzing the Financial Performance of Algerian SMEs
by Hanane Abdelmalek & Amira Benachour & Lamine Tarhlissia & Aymen Adjal
2024, Issue 2
- 5-14 Methodical Approaches to Accounting and Controlling Agricultural Enterprises' Property under Martial Law
by Stanislav Vasylishyn & Yuliia Nezhyd - 15-32 The Relationship between Tax Incidence and Tax Avoidance in Indonesia's Industrial Sector
by Johnson & Matondang Elsa Siburian & Enda Noviyanti Simorangkir - 33-45 International Experience of Post-War Compensation Policy
by Valerii Zhuk & Nataliia Zhuk & Yuliia Shenderivska - 46-57 Reforming of the Object of Income Tax: A Retrospective Analysis of the Legal Framework
by Hanna Kovtseniuk - 58-69 Factors Impact on Financial Performance in Big 4 Banks in Vietnam: The Role of Corporate Social Responsibility Disclosure
by Pham Tien Manh & Quang Le Huy - 70-78 The Effect of Free Cash Flow, Leverage, and Profitability on Dividend Policy in IDX-Listed Transportation and Logistics Companies
by Rido Luspratama & Sarwo Edy Handoyo - 79-84 Relationship between Wastewater Quality and Corporate Stock Price
by Collins C. Ngwakwe - 85-93 Does Company Size Moderate the Effect of Intangible Assets on Its Value? (A Case Study of Chemical Companies Listed on the IDX)
by Martinus Robert Hutauruk - 94-99 Comprehensive Diagnosis of Activity's Economic Indicators to Ensure Insurance Companies' Financial Security
by Lada Shirinyan - 100-105 Risk-Based Approach to Internal Audit Planning in the Bank
by Yaroslav Dmyshko - 106-117 Conceptual Foundations for Providing Integrated Reporting Assurance
by Borys Melnychuk & Serhii Ostapchuk - 118-127 Logistic Regression to Predict BPK's Audit Opinion
by Elok Heniwati & Angga Hervianto - 128-139 Ukrainian Food System on the Way to Achieving the Sustainable Development Goals: Prerequisites and Modern Challenges
by Olena Bokiy & Olha Kovalenko - 140-149 Human Capital in the Post-War Recovery of the Energy Industry
by Nina Petrukha & Oleh Nazukov - 150-163 To UBI or Not to UBI? Universal Basic Income Creating Value in Rural Areas of Romania
by Alexandru Ureche - 164-172 Romanian Nuclear Energy and Hydropower - A CSR Perspective
by Nicoleta-Elena Cristea & Antonio-Alexandru Popescu-Cristea - 173-179 Accounting for Beekeeping Products: Current State and Ways of Improvement
by Mariia Shulhan - 180-186 From Cash to Code: The Transition to Central Bank Digital Currencies in Pakistan
by Saeed Ahmed
2024, Issue 1
- 5-13 Logistics Costs Accounting Methods: Problems and Ways to Solve Them
by Oleksandr Kravets - 14-21 Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement
by Serhii Lehenchuk & Nataliya Vyhovska - 22-27 Methodical Aspects of the Integrated Reporting Preparation
by Oleksandr Sherstiuk - 28-37 The Financial Results of Agricultural Enterprises in the Pre-War and Wartime Period
by Yurii Lupenko & Andrii Lupenko - 38-48 Applying the Z-Score Model to Predict Corporate Financial Distress: An Empirical Research on the Listed Firms in Vietnam Stock Market
by Pham Tien Manh & Ha Vy Nguyen - 49-53 The Effect of Clean Energy Financial Investment on Carbon Reduction
by Collins C. Ngwakwe - 54-65 Strengthening the Role of Depreciation Policy in Forming the Financial Basis of the State's Investment Security and Capital Investments
by Oleksandr Petruk & Oksana Novak & Viktoriia Khvist - 66-83 The Relationship between Corporate Environmental Performance and Suppliers' Credit Lending
by Witness Siwela & Collins C. Ngwakwe - 84-92 Analytical Support for the Continuity Management of Enterprises under Conditions of Uncertainty
by Vasyl Rudnytskyi & Olena Yurchenko - 93-101 The Insurance Market, Market of Insurance and Market of Insurance Services: Scientific Views, New Understanding and Definition
by Artur Shirinian & Lada Shirinyan - 102-109 Information Sources and Stages of Strategic Analysis
by Serhii Hryniavskyi & Valerii Zhuk - 110-123 Food Retail in Ukraine: Trends and Consequences of Crisis Transformations of the Food System
by Olha Kovalenko & Lyudmila Yashchenko - 124-129 Specific Features of Manager Professional Training during the Martial Law Period
by Inga Miroshnychenko - 130-136 Anti-Corruption Audit: Concept, Types, and Elements
by Tatiana Mishchenko - 137-146 Comparison of Labour Absorption Based on Employment Status in the Regencies/Cities of South Sumatra Province
by Dri Heppi & Yunisvita & Siti Rohima - 147-156 Comparative Analysis of the Financial Performance of Regional Development Banks before and after Conversion to Islamic Banks
by Laela Asri Hidayati & Susi Retna Cahyaningtyas - 157-163 The Effect of Leverage, Liquidity and Firm Size on Tax Aggressiveness
by Stevanie & Tony Sudirgo
2023, Issue 4
- 5-10 Bioenergy Assets as an Innovative Accounting Object: Definition and Recognition Criteria
by Yuliia Bila - 11-25 Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine
by Valerii Zhuk & Yuliia Bezdushna & Nataliia Zhuk & Volodymyr Pavlenko - 26-38 E-Accounting for Wood Products of Forestry in Ukraine: Problems and Ways of Improvement
by Serhii Ostapchuk & Lyudmyla Drymanova & Yulia Baranenko - 39-46 Integrated Reporting in the Context of Information Support of Business Analysis
by Oleksandr Sherstiuk & Tetiana Demianenko - 47-52 The Effect of Exchange Rates on Consumer Price Index
by Joseph Musandiwa & Collins C. Ngwakwe - 53-59 Corporate Social Responsibility, Benefits beyond Legitimacy: A Symbiotic Framework
by Collins C. Ngwakwe - 60-71 Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia
by Wilsa Road Betterment Sitepu & Salwani Arbak - 72-80 Can Firm Size Moderate a Company's Tax Avoidance in Retail Trading?
by Stevanie & Matondang Elsa Siburian & Wilsa Road Betterment Sitepu - 81-90 Factors Affecting Going Concern of the Transport and Logistics Companies
by Putri Dwi Wahyuni & Febrina Mahliza & Agustine Dwianika - 91-96 Conceptual Approaches to Managing the Enterprise's International Competitiveness
by Huo Ran - 97-104 Enterprise Data Security in the Cloud Environment: Threat Analysis
by Tetiana Kapeliushna - 105-117 The Determinants Affecting the Violent Crime in Indonesia and Thailand (1990-2019)
by Erwin Kurniawan A. & Adi Wijaya & Andriawan Kustiawan - 118-124 Mortgage Market Analysis: Domestic and International Experience
by Nataliia Sirenko & Kateryna Kazemyrchyk & Kateryna Mikuliak - 125-131 Classification Signs of Changes in the Economy
by Oleksandr Sydorov - 132-142 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
by Ariesta Heksarini & E. Harleni Aroma & Martinus Robert Hutauruk - 143-155 The Agricultural Sector of Ukraine's Economy: A Vision of the Financial Context for Achieving the Sustainable Development Goals
by Serhii Petrukha & Nina Petrukha
2023, Issue 3
- 5-11 The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable
by Safa Rifha'atul Mahmuda Arpan & Haliah & Nirwana - 12-20 The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument
by Yevheniia Popko & Olha Lukova - 21-27 Budgeting Methodology in Relation to Management Reporting
by Iryna Sadovska & Myroslava Kulynych & Kateryna Nahirska & Alla Fatenok-Tkachuk - 28-37 The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims
by Leonid Suk & Petro Suk - 38-44 Fundamental Concepts of Integrated Reporting
by Olga Usatenko - 45-52 Accounting and Financial Models of Strategic Decision-Making in the Pricing Sphere
by Valeriia Fesenko & Nataliia Svichkar & Iryna Tiutchenko - 53-64 Profitability Moderates the Effect of Firm Size, Leverage, and Liquidity on Financial Distress
by Rido Luspratama & Yusuf Ronny Edward & Namira Ufrida Rahmi - 65-69 A Framework of Excessive Executive Compensation - An Obscured Breach in Corporate Governance Agency Contract
by Collins C Ngwakwe - 70-83 Capital Investments as a Basic Prerequisite for the Investment Security of the State
by Oleksandr Petruk & Habriella Loskorikh & Viktoriia Khvist - 84-97 Is There Still a Day-of-the-Week Effect in the Real Estate Sector?
by Julius Marcus Reis & Leonard Grebe & Dirk Schiereck & Kerstin Hennig - 98-106 Application of Digital Marketing Tools and Methods in the Enterprise Management System
by Yaroslava Larina & Kateryna Zaryvnykh & Julia Galchynska - 107-113 Craft Production in Ukraine: Essence and Ways of Promotion
by Anna Morozova & Volodymyr Khmil - 114-125 The Probability of Part-Time Job for Tuition Assistance Receiver Students
by Maya Safitri & Yunisvita & Dirta Pratama Atiyatna - 126-137 Current Trends in Financing Innovative Development of Industrial Enterprises in Ukraine
by Nataliia Spasiv & Olga Kneysler & Iryna Hyzela - 138-144 Defining the Components of the Technology Transfer Model: European Integration Aspect
by Nadiia Stoliarchuk - 145-150 Formation of Components of the Marketing Information System for Agricultural Products Using Big Data Methods
by Oleksandr Lutsii & Oleksandr Helevei - 151-157 The Effect of Attributes of Innovation on Adoption of E-Filing with Taxpayers' Trust as Moderating Variable
by Enda Noviyanti Simorangkir & A Fakhrorazi - 158-164 Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions
by Olena Tsiatkovska
2023, Issue 2
- 5-15 Students' Perceptions of Management Accounting and the Accounting Profession
by Mithaq Mahmood Al Kharousi & Bedoor Nasser Al Shukaili & Mohammed Muneerali Thottoli - 16-22 Accounting & Reporting: On the Way to EU and NATO
by Serhii Holov - 23-28 Causes and Consequences of the Formation and Development of the Institute of Professional Accountants
by Valerii Zhuk & Serhii Ostapchuk & Natalia Golub - 29-37 The Constitutional Role of Accounting in Ensuring the Implementation of Innovative Activities of the Enterprise
by Viktoriia Makarovych - 38-46 Accounting Professional Associations in Ukraine and Europe
by Yevheniia Popko & Yuliia Shenderivska - 47-53 Accountant's Professional Judgment in the Implementation of Accounting Tasks
by Oleksandr Sherstiuk - 54-67 Public Funds as an Object of Forensic Economic Expertise
by Volodymyr Ivankov - 68-74 What Influences to Financial Leverage in Listed Construction Firms in Vietnam? The Role of Asset Tangibility and Growth Opportunities
by Pham Tien Manh - 75-82 Stock Market Price Effect of the Silicon Valley Bank Failure - A Pre and Within Analysis
by Collins C Ngwakwe - 83-91 Moderating Effect of Tactical Asset Allocation on the Risk-Return Relationship in the Nigerian Stock Market
by Yusuf Olatunji Oyedeko & Olusola Segun Kolawole & Regina Samson & Olena Voloshyna - 92-100 Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy
by Mykhaylo Prodanchuk & Hanna Kovtseniuk - 101-110 Budget Absorption Phenomena: Evidence from Education Quality Assurance Institutions
by Elok Heniwati - 111-121 The Banking Services Market from the Standpoint of Modern Science and Legislation
by Edvard Shirinian & Lada Shirinyan - 122-130 Entrepreneurial Risk: Essence and Classification Depending on the Losses Borne by the Entrepreneur
by Iryna Abernikhina - 131-139 Conceptual Principles of Staffing Internal Audit Units in State Authorities
by Tatiana Mishchenko - 140-146 Consumer Behaviour Study in the Brand Management System
by Viktoriia Pidhurska & Yaroslava Larina - 147-152 The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia
by Busra & Yuli Anisah & Yeni Irawan & Syarifudin & Hayatun Nufus - 153-160 Financial Performance and Firm Value: A Mediating Role of Profitability
by Andy Wijaya & Matondang Elsa Siburian & Enda Noviyanti Simorangkir
2023, Issue 1
- 5-16 Audit of the Tourist Rent Existence
by Serhii Bardash & Oleksandr Sherstiuk - 17-25 Financial Monitoring of the Accounting Services Sector According to International Standards: A New Challenge for the Accountant
by Nataliya Vnukova & Serhii Ostapchuk - 26-30 Natural Capital Disclosure for Integrated Reporting
by Veronika Hanusych - 31-37 Development of Accounting: Challenges and Prospects in the Context of European Integration
by Dmytro Kobets - 38-48 The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach
by Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga - 49-55 The Conceptual Significance of Internal Audit in the Armed Forces of Ukraine
by Liudmyla Sokolenko - 56-67 Normative and Legal Regulation for Integrated Reporting
by Nataliia Shevchuk - 68-78 Risk-Return Relationship in the Nigerian Stock Market: Comparative between Fama-French Five-Factor Model and Higher Moment Fama-French Five-Factor Model
by Yusuf Olatunji Oyedeko & Olusola Segun Kolawole & Isah Ibrahim & Olena Zharikova - 79-90 Impact of Non-Performing Loans on the Growth of the Banking Sector in Bangladesh
by Momtaj Parvin & Merajul Islam & Larysa Vdovenko - 91-96 Criteria for Determining Critical Imports in Ukraine
by Nataliia Savchenko - 97-107 Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business
by Viktor Synchak - 108-114 The Implications of Robotic Process Automation in the Automation of Economic Processes: A Case Study of Fruit Processing Factory
by Viorel-Costin Banta & Alin Banta & Sabin Alexandru Babeanu - 115-121 The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance of Islamic Commercial Banks in Indonesia
by Alfiah Permatasari & Ahmad Syathiri & Luk Luk Fuadah - 122-129 The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable
by Muliani Mangngalla' & Alimuddin & Grace T. Pontoh - 130-134 Accounting of the Material Resources and Analysis of the Efficiency of Logistics Operations in Construction Industry
by Mariia Gumenna-Derii