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Content
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
2022, Issue 4
- 5-12 Specifics of Asset Impairment in the Conditions of Armed Aggression
by Andrii Kulyk - 13-22 Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia
by Firda Nur Fauzia & Sri Pujiningsih & Makaryanawati - 23-31 Transformation of Accountant Functions under Global Challenges
by Yuliya Shenderivska - 32-36 Does the CEO's Payment Increase Shareholder Return in S&P 500 Companies?
by Collins C Ngwakwe - 37-42 Stress Testing of Banks in the USA
by Oksana Posadnieva - 43-50 Fiscal Efficiency of the Indirect Taxation System in Ukraine
by Larysa Sidelnykova & Diana Ostapenko - 51-55 Tax Instruments for National Economy's Digitization: Content and Features of Use
by Inna Yakushko - 56-79 Covid-19 and G-Shaped Recovery: A New Form of Recovery Shape
by Arif Budimanta & Telisa Falianty & Jerry Marmen & Mulya Tarmizi & Arif Amin & Firdha Anisa Najiya - 80-88 The Influence of Communication, Work Motivation and Work Environment on Employee Performance with Work Discipline as a Mediating Variable
by Djatmiko Noviantoro & Silvia Marisa & Sari Sakarina - 89-100 Does Dividend Policy Mediate the Relationship Between Financial Performance and Company Value?
by Steward Gani & Rasinta Ria Ginting & Enda Noviyanti Simorangkir - 101-106 Methodological Basis for Studying the Financial Markets Transformation
by Lesia Hariaha - 107-113 Digitalization of Ukrainian Companies as a Mechanism of Competitive Struggle in the Global Grain Market
by Liudmyla Tsymbal - 114-120 The Influence of Ethical Leadership on Employee Performance with Organizational Citizenship Behavior as Intervening Variable
by Hari Pudjiantoro & I Ketut R Sudiarditha & Henry Eryanto - 121-130 Grain Market: Trends and Potential of Its Development
by Olena Shebanina & Oleksandr Zhebko - 131-138 The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable
by Cindy & Rasinta Ria Ginting - 139-146 Theoretical and Methodological Principles of Managing the Enterprise's Integrative Development
by Alona Goloborodko
2022, Issue 3
- 5-11 Accounting and Analytical Support of Audit at Logistics Enterprises as an Effective Method of Risks Prevention
by Svitlana Honcharuk & Bohdana Senyshyn - 12-20 Implementation of Digital Economy Tools in Statistical Analysis, Accounting and Audit
by Iryna Kravchenko - 21-27 The Impact of Efficiency Audit on the Functioning of Enterprises in the Conditions of Sustainable Development
by Yuliia Kriher - 28-37 Accounting and Taxation of Joint Investment Institutions, as One of the Mechanisms of Housing Construction Financing
by Liubomyr Pylypenko & Olga Grytsay & Pavlo Sorokovyi - 38-45 Improvement of State Financial Control: Praxeological Approach
by Serhii Bardash - 46-55 Tax Audit and Tax Control: Interaction Model and Legislative Regulation
by Mariia Shyhun & Andrii Zhuravel - 56-61 The Relationship between Water/Energy Reduction and Shareholders' Dividend Yield
by Collins C Ngwakwe - 62-68 The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine
by Liudmyla Melnyk & Olena Matros & Oksana Krochak & Olha Ratushna - 69-78 The Effectiveness of Tax Collection with Warning Letters and Forced Letters to Increase Value-Added Tax Receipts
by Mita Amanda & Nur Sayidah & Aminullah Assagaf & Hadi Sugiyanto - 79-87 Analytical Support for the Functioning of Collective Investment Funds in Ukraine
by Mariia Nashkerska & Nataliia Lytvynenko - 88-94 Theoretical Bases of Tax Control in Ukraine
by Yaroslav Yarema & Vasylyna Khmyzovets - 95-101 Integrative Development of Enterprises: Essence and Management
by Alona Goloborodko - 102-109 Normative Aspects of Regulating the Digital Economy Development
by Dmytro Kotelevets - 110-118 The Relationship between the Government Size and Economic Growth in South Sumatra
by Khairunisah Rahmatullah & Azwardi & Sairuki Sukanto - 119-128 The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable
by Yunus Anugerah Hulu & Nagian Toni & Wilsa Road Betterment Sitepu - 129-138 The Influence of Competence and Work Facilities on the Employees' Performance with Work Motivation as a Moderating Variable
by Edizal AE & Djatmiko Noviantoro & Dono Raharjo
2022, Issue 2
- 5-14 Methodical Approach to Determining the Quality of Accounting Data in Internal Audit
by Olena Vakulchyk & Valentyna Vasylieva & Oksana Knyshek - 15-21 Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant's Professional Judgment
by Valerii Zhuk & Yevheniia Popko & Serhii Ostapchuk - 22-32 Comparison of Professional Accounting Associations' Inclusion of Ethics in the Practical Experience Requirement
by Andreia Manea & Claudia Mihaela Rapan & Viorel-Costin Banta - 33-42 Improving the Evaluation of the Management System's Effectiveness Based on Integrated Reporting
by Petro Sabluk & Mykhailo Prodanchuk & Nataliia Shevchuk - 43-48 Value-Based Controlling & International Accounting of Economic Value Added (EVA) - An Overview
by Thomas Hammer & Patrick Siegfried - 49-57 Retrospective of the Accounting Profession Development: A Civilizational Approach
by Yuliya Shenderivska - 58-67 The Effects of Cyber Threats and Technical Problems on Customer's Attitude Towards E-Banking Services
by Hasibul Islam & Jhansi Bharathi Madavarapu & Nayan Kumar Sarker & Asfaqur Rahman - 68-75 Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets
by Claudia Mihaela Rapan & Viorel-Costin Banta & Andreia Manea & Mamoun Walid Aridah - 76-81 Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange
by Claudia Mihaela Rapan & Viorel-Costin Banta & Andreea Serban & Andreia Manea - 82-90 Banking Ecosystem: A New Conceptual Tool of Banking Science
by Edvard Shirinian & Aram Shirinyan - 91-102 The Effect of Anxiety and Employee Engagement on the Performance of Millennial Employees with Resilience as Mediating Variable
by Dani Nugraha & I Ketut R Sudiarditha & Henry Eryanto - 103-110 The Influence of Information Technology Systems and Control Activities on Organizational Performance with Working Culture as Moderating Variable
by Hasriyanti & Kartini & Grace T. Pontoh - 111-117 The Effect of Company Size, Return on Assets and Leverage on the Disclosure of Corporate Social Responsibility by the Companies that Present Sustainability Reporting on the Indonesia Stock Exchange
by Masayu Mikial & Nina Fitriana & Meti Zuliyana & Rizal Effendi & Sasiska Rani - 118-123 The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable
by Andi Novia Kartika Sari & Ratna Ayu Damayanti & Darmawati - 124-133 The Effect of Intellectual Capital on the Company Value: The Case of Banking Companies in Indonesia
by Anita Yesi & Didik Susetyo & Rela Sari - 134-142 The Effect of Village Financial System Application on Village Financial Report Accountability with Human Resources Competence as a Moderating Variable
by Bonifasius Ferdinandus Bangun & Taufiq & Luk Luk Fuadah - 143-151 Indonesia's Economic Growth Rate
by Nazeli Adnan & Muhammad Teguh & Imam Asngri & Deassy Apriani - 152-163 The Effect of Work Environment and Work Attitude on Employees' Performance through Work Motivation
by Ratnaningtyas Yoga Wijayanti & Dewi Susita & Gatot Nazir Ahmad
2022, Issue 1
- 5-12 Depreciation of Enterprise Assets in Wartime
by Valerii Zhuk & Yuliia Bezdushna & Yevheniia Popko - 13-21 The Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour
by Nevi Kurniati & Yulia Saftiana & Isni Andriana - 22-31 The Necessity of Clarification of Basic Accounting Concepts and Development of Ukrainian Accounting Theory
by Serhii Lehenchuk - 32-41 Integrated Reporting in Natural Capital Management
by Nataliia Shevchuk - 42-48 Methods and Tools of Anti-Crisis Regulation of the Banking System in Conditions of Economic Instability
by Tetiana Berezhetska - 49-58 Determinant Factors of Dividend Policy Using a Structural Equation Modeling Approach: A Study of the Banking Sector of Bangladesh
by Mohammad Shahidul Islam & ATM Adnan - 59-64 Peculiarities of Formation of the System for Protection of Pension Assets of Accumulative Pension Programs
by Volodymyr Rudyk & Ivanna Cheshnevska - 65-87 Development of a Performance Measurement Systems for NCA-Sales-Teams
by Andreas Beck & Jurgen Reck & Patrick Siegfried - 88-96 The Influence of Quality Control Circle on the Employee Performance & Productivity with Employee Motivation as Mediating Variable
by Christofer & Saparuddin Mukhtar & Ari Saptono - 97-102 Research on Rural Human Resources in China: Bibliometric Analysis Based on CNKI Database
by Cui Lijuan & Shen Jialong - 103-112 The Effect of Work from Home, Work-Life Balance, and Job Satisfaction on Employee Performance
by Radian Nugraha & Christian Wiradendi Wolor & Corry Yohana - 113-121 Employee Performance Analysis at Bank Syariah Indonesia
by Firman Kurniawan Said & Usep Suhud & Christian Wiradendi Wolor - 122-127 The Influence of Organizational Culture on Bank Employees' Performance with Organizational Commitment as an Intervening Variable
by Muh Irsan Sofyan & I Ketut R Sudiarditha & Saparuddin Mukhtar - 128-134 Factors Determining the Performance of Employees at the Directorate of Islamic Education
by Septiani Nur Hidayati & Dewi Susita & Usep Suhud - 135-140 Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings
by Nataliia Stelmakh - 141-147 Audit Methods for Financial Assets Information Disclosure
by Oleksandr Sherstiuk
2021, Issue 4
- 5-15 The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review
by Achmad Farid Dedyansyah & Sri Pujiningsih & Satia Nur Maharani - 16-22 Audit of Non-governmental Organizations in Ukraine: Challenges and Prospects
by Viktoriia Kravchenko & Yuliia Slobodianyk - 23-29 Accounting Information System under the Digital Transformation
by Tamara Kucherenko & Halyna Anishchenko & Liudmyla Melnyk & Beata Anna Glinkowska-Krauze - 30-38 Accounting Identification of Agricultural Receipts as Financial Instruments
by Olha Lukova - 39-45 The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism
by Rahmat Novari & Yusnaini & Luk Luk Fuadah - 46-54 Exploration of University Sustainability Report Indicators: Evidence from Indonesia
by Sri Pujiningsih - 55-61 The Effect of Village Funds, Special Allocation Funds, Revenue Sharing Funds on Regional Inequality in the Regencies/Cities of South Sumatra Province
by Fatimah Audia Amelia & Azwardi & Sukanto - 62-70 Responsible Land-Based Investment in Ukraine: International Regulatory Practice
by Sergii Borodin - 71-80 The Influence of Risk Management, Third-Party Funds and Capital Structure on Banking Sector Financial Performance in Indonesia and Thailand with Corporate Governance as Moderating Variable in 2015-2019
by Nurtika Ekawati & Unggul Purwohedi & Ari Warokka - 81-90 The Financial System Stability: The Essence, Vulnerability, Ways to Provide
by Yurii Lupenko & Yurii Radionov - 91-98 The Influence of Work from Home and Work Discipline on the Performance of Employees with Work-Life Balance as Mediating Variable in the COVID-19 Outbreak Period
by Susanti Anomsari & Agung Wahyu Handaru & Gatot Nazir Ahmad - 99-108 The Influence of Training and Organizational Communication on Job Loyalty with Job Satisfaction as an Intervening Variable
by Rilia Irawati & Dewi Susita & Henry Eryanto - 109-114 The Role of Behavioral Economics in Providing Sustainable Demand for Eco-Friendly Products
by Vladyslav Lazarenko & Roman Hulinchuk & Oleksandr Botsula - 115-128 On the way Towards a Balanced Forestry Land Use: The Economy of State Forestry Enterprises in Small Polissia of Ukraine in the Context of the COVID-19 Pandemic
by Yoshihiko Okabe & Orest Furdychko & Oksana Drebot & Nina Palianychko & Stepan Dankevych - 129-136 Green Purchase and Logistics in the Hungarian Tourism and Hospitality
by Bulcsu Remenyik & Lajos Szabo & Kata Feketene Benko & Richard Vetro - 137-146 Measurement and Analysis of Agricultural Products Trade Level between China and Ukraine
by Zhang Fenghe - 147-152 Comprehensive Assessment of the Natural and Economic Potential of Ukraine's Sustainable Development: The Methodology of the Formation
by Mykhailo Khvesyk & Hanna Obykhod & Yuliia Khvesyk & Miroslaw Wasilewski
2021, Issue 3
- 5-10 The Enterprise's Integrated Reporting: Bibliometric Analysis
by Vasyl Hyk - 11-18 Subject of Accounting: Unfinished Discussion
by Serhiy Lehenchuk - 19-25 Institutional Practices of Retail Accounting
by Olha Usatenko & Maryna Pashkevych - 26-38 Effect of Female CEO and CFO on Cash Holdings on Food and Beverages Companies Listed on Indonesia Stock Exchange
by Ade Awaludin & Suherman & Gatot Nazir Ahmad - 39-47 Budgetary Financing of the Environmental Protection Sphere in Ukraine
by Viktor Babichenko & Valentyna Hlukhova & Khrystyna Kravchenko - 48-54 The Factors Affecting Islamic Financing for Homeownership
by Neva Sunba Dena & Suhel & Imam Asngari - 55-62 Influence of the Level of Economy Monetization and the Structure of Money Supply on Lending to the Enterprises of the Agricultural Sector
by Yurii Lupenko & Svitlana Andros - 63-71 The Impact of Gender Diversity, CEO Experience and Financial Leverage on Financial Performance of Companies in the Transport and Hospitality Industry in Indonesia, Thailand and Malaysia for Period 2015-2020
by Floren Alvita Pasaribu & Gatot Nazir Ahmad & Agung Dharmawan Buchdadi - 72-77 Determinants of the Risk-Based Capital of Insurance Companies in Indonesia
by Anggy Renaldo & Unggul Purwohedi & Gatot Nazir Ahmad - 78-89 The Impact of Agent Motivation on Customer Trust in Improving the Performance of Government Bank Agents in the Administrative City of North Jakarta: Qualitative Research
by Nugraha Romadhoni & Christian Wiradendi Wolor & Usep Suhud - 90-96 The Perspective of European Globalization and Capitalization of Agriculture in the Post-Covid Period
by Oleh Sokil & Dimitar Zvezdov & Laszlo Vasa - 97-106 The Effect of Job Satisfaction and Work-Life Balance on Employee Performance with Organizational Commitment as Mediating Variable
by Nur Aisyah & Christian Wiradendi Wolor & Osly Usman - 107-117 Evolution of Approaches to the Interpretation of the Essence of Wages and Its Functions in Modern Economic Conditions
by Nataliia Bondarenko & Alina Krainiak - 118-124 Factors Affecting Employee Performance in Family Entertainment Industry: The Mediating Role of Motivation
by Amsal Manatap Hamaloan & K. Dianta A. Sebayang & Corry Yohana - 125-134 Influence of Service Quality, Innovation, Price, Promotion on Customer Satisfaction and Customer Loyalty
by Yuliana Hapsari & Usep Suhud & Saparuddin Mukhtar - 135-141 The Influence of Compensation and Career Development on Employee Loyalty with Job Satisfaction as Mediator
by Rizky Puspa Lestari & I Ketut R. Sudiarditha & Agung Wahyu Handaru - 142-148 Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization
by Walery Okulicz-Kozaryn & Kateryna Melnyk
2021, Issue 2
- 5-10 Ontology of Variability of Accounting for Financial Rent
by Serhii Bardash & Tetiana Osadcha - 11-18 Organization of Warehouse Accounting of Production Inventories at the Enterprise
by Natalya Bondarenko & Olha Feloniuk - 19-24 The Effect of Corporate Social Responsibility Disclosure on Financial Performance (Empirical Study on Manufacturing Companies Cement Sector in Indonesia)
by Amirul Bahar & Yusnaini & Tertiarto Wahyudi - 25-34 Strategic Initiatives for the Development of Customs Control in the State Financial Security System
by Nataliya Vyhovska & Kateryna Shymanska & Yurii Kostyshyn - 35-43 Formation of the Financial Support Mechanism for Public Transport Enterprises
by Olena Vyhovska - 44-50 Assessment of Banks Activities on Risk Control of Clients in the Financial Monitoring System
by Nataliya Vnukova & Inna Pleskun & Sergey Sokol & Oleksandr Yaholnytskyi - 51-60 Preventive Restructuring as a New Trend of Insolvency Legislation
by Yaroslav Hrynchyshyn - 61-73 Do behavioral biases differ among institutional and individual investors?
by Roshani Chamalka Gunathilaka & J. M. Ruwani Fernando - 74-84 Architectonics of Complex Modernization of Agricultural Insurance Market of Ukraine in Conditions of Transformation Processes
by Robert Dankiewicz & Olena Prokopchuk & Mykhaylo Malyovanyi - 85-94 Formation of Individual Budgeting Model at the Enterprises
by Viktoriia Topylo & Oleksandr Petruk - 95-106 The analysis of the effects of Bank Soundness Rate, Inflation and Indonesian Bank Rate on the Profit Growth of Regional Development Banks
by Yuyun Khatirina & Luk Luk Fuadah & Azwardi - 107-115 Risk, Financing, Efficiency of Investments Implemented by Contemporary Enterprises
by Stanislaw Szmitka - 116-123 Measuring Efficiency in Rationalizing the Allocation of Available Resources and the Efficiency of Logistic Processes
by Robert Dmuchowski - 124-129 Methodological Aspects Oriented to Structure the University Incubators
by Mariana Doga-Mirzac - 130-135 The Effect of Attitude, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intentions with Religiosity As Moderator
by Dona Karlina & Isni Andriana & Didik Susetyo - 136-146 Trends of Innovative Development of Agricultural Business in the Context of Climate Changes
by Jacek Skudlarski & Alina Burliai & Ruslan Mudrak & Ihor Smerteniuk
2021, Issue 1
- 5-11 Strategic Correction of Enterprise Reporting Policy
by Viktoriia Gryn - 12-19 Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization
by Serhiy Lehenchuk & Mykola Horodysky & Nataliia Maistrenko - 20-28 Objects of Intellectual Property Right in the Accounting System
by Natalia Skorobogatova - 29-35 Accounting for Capital Turnover
by Leonid Suk & Petro Suk - 36-43 Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects
by Tetiana Shepel - 44-51 Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience
by Olena Yarmolyuk & Olha Dmytrenko & Svitlana Viter - 52-60 Diagnostics of the State of Agricultural Enterprises Financial Security
by Olha Kovalenko & Liudmyla Yashchenko - 61-69 Accounting, Reforms and Budget Responsibilities in the Financial Statements
by Enkeleda Lulaj - 70-75 Management of Tax Burden on Value-Added Tax at the Enterprise Level
by Yuliya Ostapenko - 76-82 Analysis of the Dynamics, Composition and Structure of the PFTS Index
by Olena Pozniakova & Olha Chubka & Illia Antoshchuk - 83-89 Improving of the Tax Calculations in SAP for Ukrainian Companies
by Mariya Shyhun & Andrii Zhuravel - 90-100 Audit of Compliance of Public Procurement: Theoretical and Practical Aspects
by Nataliya Zdyrko - 101-114 Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes
by Olha Lukova - 115-121 Does the Use of E-learning Media for Economic Disciplines Effective during the COVID 19 Pandemic?
by Grace T Pontoh & Mediaty & Darmawati & Yudi Akhmad Sadeli & Syahir Fadli - 122-129 Analysis of the Effect of Domestic Investment, Exports and Labor in the Agricultural Sector on the Economic Growth in South Sumatra Province
by Nijanur Lallubada & Bernadette Robiani & Suhel - 130-135 Analysis of the Influence of Economic Potential on Inequality of Economic Zones between Regencies / Cities in South Sumatra Province
by Ioki Layasari & Syamsurijal & Suhel - 136-140 The Relationship between Sports Industry Development and Economic Growth in China
by Tetiana Kharchenko & Liu Ziming
2020, Issue 4
- 5-9 Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units
by Iryna Babich & Alona Datsiuk - 10-16 Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant
by Nataliia Bondarenko & Olha Kryzhanovska - 17-21 Conceptual Fundamentals of Institutional Theory of Accounting
by Vasyl Hyk - 22-29 Information Needs of an Environmentally Conscious Society regarding the Functioning of Animal Husbandry Enterprises
by Dmytro Liudvenko - 30-37 Sustainability Reporting as Mediation of Factors Affecting Financial Performance: Case in the Mining Sector in Indonesia
by Septiana Jumita & Taufiq Taufiq & Yusnaini Yusnaini - 38-44 Identification of the Essence and General Principles of Customs Control
by Serhiy Bardash & Oksana Novak - 45-51 Assessment of the Influence of the National Bank of Ukraine Monetary Policy on Food Security of the State
by Donatello Caruso & Tetiana Lunkina & Alla Burkovska & Anna Burkovska - 52-58 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)
by Ridho Triadi & Tertiarto Wahyudi & Rela Sari - 59-67 Tools of Financial Support for Agriculture Lending in Ukraine
by Nataliya Trusova & Nataliia Radchenko - 68-74 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
by Nurul Khafizah & Azwardi Azwardi & Lukluk Fuadah - 75-81 Tax Planning in the System of Accounting and Management Information Space
by Inna Khovrak & Dariia Vovk - 82-88 Excise Tax Fiscal Efficiency as a Component of Optimizing the Indirect Taxation System
by Anton Shunevych - 89-102 Audit Theory: Classical Core and Development
by Valerii Zhuk & Kateryna Melnyk - 103-111 Audit of the Continuity of Enterprise Activity
by Oksana Knyshek & Olena Konovalova & Valentyna Synelnyk - 112-119 Vocational Teacher Productivity in Palembang: Education Production Function
by Evi Oktavia - 120-129 Snapshot and Trends of Corporate Governance Research in the Past 5 Years: Statistics and Visual Analysis Based on CiteSpace
by Oleh Pasko & Fuli Chen & Xuefeng Yao - 130-143 Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia
by Amirah Andika Rifdayanti & Tertiarto Wahyudi & Yusnaini Yusnaini - 144-157 Tools of the Financial and Economic Mechanism for the Balanced Use of Forestry Land in Ukraine
by Orest Furdychko & Oksana Drebot & Nina Palianychko & Stepan Dankevych - 158-166 Priority Approaches to Risk Assessment in the Activities of Entities of the Agricultural Sector
by Olga Charucka & Olha Vyshnevska & Liliia Kozachenko & Alla Kostyrko
2020, Issue 3
- 5-11 Identification of Rent Relations Results in the Accounting System
by Serhiy Bardash & Tetyana Osadcha - 12-21 Conceptual Bases of Functioning of Accounting and Analytical Support for Economic Security Management of Enterprises
by Stanislav Vasylishyn - 22-29 State and Prospects of Using Computer Technologies in Accounting and Analytical Work of Ukrainian Enterprises
by Deniza Dolbneva & Tetiana Spodaryk - 30-40 Long-Term Receivables and Liabilities in Accounting and Reporting
by Vasyl Len & Valentyna Glivenko - 41-47 Accounting Objects in Crop Production
by Leonid Suk & Petro Suk - 48-54 Unified Reporting on Personal Income Tax and Unified Social Tax: Simplification or Additional Complication of Conditions for Business Operation?
by Andrii Boichuk - 55-59 Bank without Branches: Digitalization of Society and Fintech Technologies of the Present and Future
by Pavlo Nagorny - 60-65 State and Prospects of Using the Сryptocurrency Derivatives
by Oleksandr Petruk & Oksana Novak - 66-70 Mechanism of Guaranteeing Financial Security of Households
by Anastasiia Poltorak & Inna Baryshevska & Olha Melnyk - 71-76 Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy
by Viktoriya Rudenko - 77-82 Effect of Exchange Rate, Foreign Exchange Reserves and Consumer Price Index on the Shariah Shares Index of Asian Countries
by Dolly Tanzil & Marlina Widiyanti & Muhammad Subardin - 83-90 Current Issues of Stability of the State-Owned Banks Deposit Base
by Lidiia Tryshak & Oleksandra Romashko & Nataliia Krykhivska - 91-100 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
by Dini Wahyuni & Lukluk Fuadah & Syamsurijal Kadir - 101-106 Institutional Aspects of Choice and Application of Audit Procedures
by Kateryna Melnyk