Economy, finances, management: Topical issues of science and practical activity


Issue №: 4 (32)

Published: 2018.05.23

The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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LEGENCHUK Sergii – Doctor of Economic Sciences, Professor, Head of the Department of Accounting and Auditing, Zhytomyr State Technological University.

OSTAPCHUK Tetyana – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting and Audit, Zhytomyr State Technological University.


The process of international standardization through clarification of the conceptual-categorical apparatus and definition of such components as unification, harmonization and convergence of accounting systems is studied. The correlation and interrelation of these concepts is established. The problem moments of influence of the international standardization on objects of accounting supervision of land resources in conditions of hybrid war are defined. Negative social effects that arise due to the inconsistency of models of legal systems that appeared in the national accounting system due to the implementation of international standards and influenced the emergence of legal problems related to the provision of social guarantees to combatants who took a direct part in the antiterrorist operation, ensuring its conducting, protection of independence, sovereignty and territorial integrity of Ukraine.

Keywords: international standardization, unification, harmonization, convergence, land resources, hybrid war.

List of references

1. Zhuk, V.M. (2009). Kontseptsiia rozvytku bukhhalterskoho obliku v ahrarnomu sektori ekonomiky [Concept of development of accounting in the agrarian sector of the economy]. Kyiv: NNTs IAE [in Ukrainian].

2. Kapeliushnykov, R.Ya. Ekonomycheskaia teoryia prav sobstvennosty (metodolohyia, osnovnue poniatyia, kruh problem) [The economic theory of property rights (methodology, basic concepts, the range of problems)]. Retrieved from http: http://www.libertarium.ru/l_lib_propkapel [in Russian].

3. Kovalev, V.V. (2004). Fynansovui uchet y analyz: kontseptualnue osnovu [Financial accounting and analysis: the conceptual framework]. Moscow: Finance and statistics [in Russian].

4. Kontseptualna osnova finansovoi zvitnosti [Conceptual framework of financial reporting]. (2010). Retrieved from http: http://zakon2.rada.gov.ua /rada/ show/ 929_009/ paran24#n24 [in Ukrainian].

5. Lehenchuk, S.F. (2017). Bahatovariantnist v bukhhalterskomu obliku: istoryko-teoretychni aspekty [Multivariaтсe in accounting: historical and theoretical aspects]. Zhytomyr: ZhDTU [in Ukrainian].

6. Mykhailyk, S.I. (2017). Otrymannia zemli uchasnykamy ATO: rozvinchannia mifiv [Getting land by ATO participants: solving myths]. Retrieved from http: http:// protokol. com.ua /ua/otrimannya_zemli_uchasnikami_ato_rozvinchannya_mifiv/ [in Ukrainian].

7. Metius, M.R. (1999). Teoryia bukhhalterskoho ucheta [Accounting theory]. Moscow: Audit UNITI [in Russian].

8. Miuller, H. (1996). Uchet: mezhdunarodnaia perspektyva [Accounting: international perspective]. Moscow: Finance and statistics [in Russian].

9. Petruk, O.M. (2005). Harmonizatsiia natsionalnykh system bukhhalterskoho obliku [Harmonization of national accounting systems]. Zhytomyr: ZhDTU [in Ukrainian].

10. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini [On Accounting and Financial Reporting in Ukraine]. (2018, July 16). Retrieved from http: http://zakon2.rada.gov.ua/laws/show/996-14/page

11. Serhieiev, K. (2017). Zemlia dlia ATOshnykiv. Nahorodzhennia tykh, komu ne treba, i kydok potrebuiuchykh [Land for ATOshnikov. Awarding to those who do not need, and a throw of needy]. Retrieved from https://censor.net.ua/blogs/ 1101535/ zemlya_dlya_atoshnikv_nagorodjennya_tih_komu_ne_treba_kidok_potrebuyuchih

12. Skakun, O.F. (2000). Teoryia hosudarstva y prava [Theory of state and law]. Kharkov: Consum [in Russian].

13. Shneidman, L.Z. (2003). Kak polzovatsia MSBO [How to use IFRS]. Moscow: Accounting [in Russian].

14. Most, K.S. (1994). Toward the International Harmonization of Accounting. Advances in International Accounting, 6, 3-14.

15. Nobes, C. & Parker, R. (1995). Harmonization of financial reporting. Comparative International Accounting. London: Prentice Hall International.

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "