{"id":73483,"date":"2021-06-15T12:14:48","date_gmt":"2021-06-15T09:14:48","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?page_id=73483"},"modified":"2025-10-21T10:57:52","modified_gmt":"2025-10-21T07:57:52","slug":"serpeninova-yuliia","status":"publish","type":"page","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/staff\/serpeninova-yuliia","title":{"rendered":"Yuliia Serpeninova"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Serpeninova Yuliia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

PhD, Associate Professor<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Contact information:<\/b><\/p>\n

Room<\/span>: \u041a2-256<\/p>\n

+38(0542) 665-092<\/p>\n

Email: y.serpeninova@biem.sumdu.edu.ua<\/span>
<\/span>Facebook: https:\/\/www.facebook.com\/<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

\n\t\t\t
\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t
<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"wos-logo\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Scientific degrees and academic titles:<\/b><\/p>

PhD in economics \u2013 (Money, Finance and Credit, 2010).<\/span><\/p>

Topic of dissertation research: “Financial Mechanism of Bank Liquidity Management<\/a>“.<\/span><\/p>

Academic title of Associate Professor of Accounting and Auditing (2015).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Education:<\/b><\/p>

2019-2020: <\/b>Master program (Teacher of Foreign Languages).\u00a0<\/span>Sumy State Pedagogical University, Diploma with Honors.<\/span><\/p>

2010:<\/b> PhD in economics; research topic: Financial Mechanism of Bank Liquidity Management.<\/span><\/p>

2006-2009: <\/b>Undergraduate research, Ukrainian Academy of Banking of the NBU.<\/span><\/p>

2005-2006: <\/b>Master program (Audit and Accounting).\u00a0<\/span>Ukrainian Academy of Banking of the NBU, Diploma with Honors.<\/span><\/p>

2001-2005: <\/b>Bachelor program (Audit and Accounting).\u00a0<\/span>Ukrainian Academy of Banking of the NBU, Diploma with Honors.<\/span><\/p>

\u00a0<\/span><\/p>

Certificate of foreign language proficiency: English B2, certificate.\u00a0\u00a0<\/a><\/p>

Certificate of foreign language proficiency: German language B2, certificate.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Main courses:\u00a0<\/b><\/p>

Accounting\u00a0<\/span><\/p>

Courses in English:<\/b><\/p>

Professional Skills for International Accounting\u00a0<\/span><\/p>

Accounting Basics According to IFRS<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Scientific interests:<\/b><\/p>

– Sustainability reporting<\/span><\/p>

– Financial aspects of the Sustainable Development Goals implementation<\/span><\/p>

– Performance Audit of the of the Sustainable Development Goals<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tAcademic experience<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

March 2021 \u2013 till now<\/b>: Head of Accounting and Taxation department, Sumy State University, Sumy, Ukraine<\/span><\/p>

September 2016 \u2013 till now<\/b>: Associate Professor of Accounting and Taxation department, Sumy State University, Sumy, Ukraine<\/span><\/p>

September 2009 \u2013 September 2016:<\/b> Lecturer of Audit and Accounting department, Ukrainian Academy of Banking of the NBU, Sumy, Ukraine<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tScopus Articles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

2023<\/strong><\/p>

  1. Bedn\u00e1rov\u00e1, M., & Serpeninova, Y. (2023). Corporate digital responsibility: bibliometric landscape\u2013chronological literature review.\u00a0The International Journal of Digital Accounting Research<\/em>, 23(29), 1-18. DOI:\u00a010.4192\/1577-8517-v23_1<\/a><\/li><\/ol>

    2022\u00a0<\/strong><\/p>

    1. Serpeninova, Y., Lehenchuk, S., Mate\u00e1\u0161ov\u00e1, M., Ostapchuk, T., Polishchuk, I. (2022). Impact of intellectual capital on profitability: Evidence from software development companies in the Slovak Republic.\u00a0Problems and Perspectives in Management<\/em>,\u00a020(2), 411-425. doi:10.21511\/ppm.20(2).2022.34<\/a><\/li>
    2. Plastun, A., Makarenko, I., Salabura, D., Serpeninova, Y., Situm, M. (2022). Forecasting the net investment position based on conventional and ESG stock market indices: The case of Ukraine and Austria.\u00a0Investment Management and Financial Innovations,<\/em>\u00a02022, 19(3), 60\u201371. DOI:\u00a010.21511\/imfi.19(3).2022.06<\/a><\/li>
    3. Bedn\u00e1rov\u00e1, M., & Serpeninova, Y. (2023). Corporate digital responsibility: bibliometric landscape\u2013chronological literature review.\u00a0The International Journal of Digital Accounting Research<\/em>, 23(29), 1-18. DOI:\u00a010.4192\/1577-8517-v23_1<\/a><\/li><\/ol>

      2021<\/b><\/p>

      1. Makarenko I., Plastun A., Situm M., Serpeninova Y., Sorrentino G. (2021). Meta-analysis of the literature related to SDG 3 and its investment. Public and Municipal Finance, 10(1), 119-137. doi:10.21511\/pmf.10(1).2021.10\u00a0<\/a><\/li>
      2. Victor Sukhonos, Yulia Serpeninova, Serhiy Makarenko, Viktoriia Levkulych and Galina M. Kolisnyk (2021). Audit of banks as public interest entities: Segmentation and conjuncture of the bank audit market in Ukraine. Banks and Bank Systems, 16(1), 138-151.\u00a0https:\/\/businessperspectives.org\/journals\/banks-and-bank-systems\/issue-375\/audit-of-banks-as-public-interest-entities-segmentation-and-conjuncture-of-the-bank-audit-market-in-ukraine<\/a><\/span><\/li>
      3. Mario Situm, Alex Plastun, Inna Makarenko, Yuli\u0456a Serpeninova and Giuseppe Sorrentino (2021). SDG 3 and financing instruments in Austria and Ukraine: Challenges and perspectives. Problems and Perspectives in Management, 19(3), 118-135. doi:10.21511\/ppm.19(3).2021.11\u00a0https:\/\/www.businessperspectives.org\/index.php\/journals\/problems-and-perspectives-in-management\/issue-386\/sdg-3-and-financing-instruments-in-austria-and-ukraine-challenges-and-perspectives<\/a><\/li><\/ol>

        2019\u00a0<\/b><\/p>

        1. Sukhonos V.,\u00a0 I.\u00a0 Makarenko, Y. Serpeninova, O. Drebot, Y. Okabe (2019) Patterns of corporate social responsibility of\u00a0 Ukrainian companies: clustering and improvement strategies for responsible activities. Problems and Perspectives in Management. \u2013 Volu 17(2). \u2013 pp. <\/span>365-375<\/span>.<\/span> https:\/\/businessperspectives.org\/journals\/problems-and-perspectives-in-management\/issue-318\/patterns-of-corporate-social-responsibility-of-ukrainian-companies-clustering-and-improvement-strategies-for-responsible-activities<\/a><\/li><\/ol>

          2018<\/b><\/p>

          1. Chortok, Y., Yevdokymova, A., Serpeninova, Y. (2018). Formation of the Mechanism of Corporate Social and Environmental Responsibility of the Trading Company. Journal of Environmental Management and Tourism, (Volume IX, Fall), 5(29): 1021-1028.<\/span> https:\/\/journals.aserspublishing.eu\/jemt\/article\/view\/2591<\/span><\/a><\/li>
          2. Sukhonos V. I. Makarenko, Y. Serpeninova (2018) Classification and prioritization of stakeholders\u2019 information requests according to Sustainable Development Goals: case of cross-sector partnership in Ukrainian food production industry. \/ V. Sukhonos, I. Makarenko, Y. Serpeninova, G. Qasimova \/\/ Problems and Perspectives in Management. \u2013 Volu 16(4). \u2013 pp. 126-140. <\/span>https:\/\/businessperspectives.org\/journals\/problems-and-perspectives-in-management\/issue-297\/classification-and-prioritization-of-stakeholders-information-requests-according-to-sustainable-development-goals-case-of-cross-sector-partnership-in-ukrainian-food-production-industry<\/span><\/a><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
            \n\t\t\t\t\t
            \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWeb of Science Articles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

            2018 \u0440\u0456\u043a<\/b><\/strong><\/p>

            1. \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e., \u041f\u043e\u0433\u043e\u0440\u0456\u043b\u0430 \u041a. \u0406\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0443 \u0441\u0432\u0456\u0442\u043b\u0456 \u043c\u0443\u043b\u044c\u0442\u0438\u0441\u0442\u0435\u0439\u043a\u0445\u043e\u043b\u0434\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043f\u0456\u0434\u0445\u043e\u0434\u0443 \/\/ Agricultural and Resource Economics: International Scientific E-Journal. \u2013 Vol. 4. \u2013\u00a0 \u21162. \u2013 2018. \u2013 \u0421. 85-96 https:\/\/are-journal.com\/are\/article\/view\/171<\/a><\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
              \n\t\t\t\t\t
              \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMonographs<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

              2023\u00a0<\/strong><\/p>

              1. Lehenchuk S., Serpeninova Y., Kryvytska O. Historical aspects of the development of accounting in the world: monograph. \u2013 978-80-974151-4-3. 2023. 165 p., Slovak Chamber of Certified Accountants<\/li><\/ol>

                2021<\/strong><\/p>

                1. Makarenko, I., Plastun, A., Serpeninova, Yu. D. (2021). Bridging the financial and academic gap in key Sustainable Development Goal(s): comprehensive bibliometric analysis<\/a>. Szczecin: Centre of Sociological Research, p. 125. ISBN 978-83-959336-6-0. https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/86992<\/a><\/li><\/ol>

                  2020\u00a0<\/b><\/p>

                  1. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e. \u0421., \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406. \u041e., \u041b\u0456\u043d\u0441\u044c\u043a\u0430 \u0410. \u0421. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457 \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457, \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457 \u0442\u0430 \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0443 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043b\u043e\u0433\u0456\u0441\u0442\u0438\u0447\u043d\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \/ \u0421\u0443\u0447\u0430\u0441\u043d\u0456 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457 \u043e\u0431\u043b\u0456\u043a\u0443, \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0439 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0454\u0432\u0440\u043e\u0456\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0456\u0457 : \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f \/ \u0437\u0430 \u0437\u0430\u0433. \u0440\u0435\u0434. \u0422. \u0413. \u0421\u0430\u0432\u0447\u0435\u043d\u043a\u043e, \u0406. \u041c. \u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0421\u0443\u043c\u0438 : \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, 2020. 147 \u0441. \u2013 \u0421. 88-123\u00a0<\/span><\/li><\/ol>

                    2018\u00a0<\/b><\/p>

                    1. Chortok Yulija V., Serpeninova Yuliya S. The partnership of stakeholders as a guarantee of economic security of sustainable development \/ *National Security & Innovation Activities: Methodology, Policy and Practice: monograph \/ edited by Dr. of Economics, Prof. O. Prokopenko, Ph.D in Economics, V. Omelyanenko, Ph.D in Technical Sciences, Assoc. Prof. Yu. Ossik. \u2013 Ruda \u015al\u0105ska : Drukarnia i Studio Graficzne Omnidium, 2018. \u2013 p. 366-372.<\/span> https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/67787<\/span><\/a>\u00a0\u00a0<\/span><\/li><\/ol>

                      2016\u00a0<\/b><\/p>

                      1. \u0422\u0435\u043e\u0440\u0456\u044f \u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u043e\u0431\u043b\u0456\u043a\u0443, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0439 \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0442\u043e\u0432\u0430\u0440\u043d\u043e-\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0446\u0456\u043d\u043d\u043e\u0441\u0442\u0435\u0439 : \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f \/ \u0437\u0430 \u0437\u0430\u0433. \u0440\u0435\u0434. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u043e\u0457 \u042e. \u0421., \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406. \u041e. \u2013 \u0421\u0443\u043c\u0438 : \u0412\u0438\u0434\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u00ab\u0412\u0438\u043d\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041c.\u0414.\u00bb, 2016 \u0440. \u2013 314 \u0441.\u00a0<\/span><\/li>
                      2. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e. \u0421. \u041e\u0441\u043d\u043e\u0432\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443: \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u0438\u0439 \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a \/ [\u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406. \u041c., \u0413\u043e\u043b\u044c\u0446\u043e\u0432\u0430 \u0421. \u041c., \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406. \u041e., \u0421\u0430\u0432\u0447\u0435\u043d\u043a\u043e \u0422. \u0413., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421.] ; \u0417\u0430 \u0437\u0430\u0433. \u0440\u0435\u0434. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u043e\u0457 \u042e.\u0421. \u2013 \u0421\u0443\u043c\u0438 : \u0412\u0438\u0434\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u00ab\u0412\u0456\u043d\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041c. \u0414.\u00bb, 2016 \u0440. \u2013 266 \u0441. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/58374<\/span><\/a><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                        \n\t\t\t\t\t
                        \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tArticles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                        2023<\/strong><\/p>

                        \u00a0 \u00a0 \u00a0 1. Makarenko, I., Serpeninova, Y., Oleksich, Z., Kostenko, O., & Pugovkina, Y. (2023). Integrated reporting of csr leading companies in the EU and Ukraine: case study and benchmark analysis. Journal of Innovations and Sustainability<\/i>,\u00a07<\/i>(1), 12. https:\/\/doi.org\/10.51599\/is.2023.07.01.12<\/a><\/p>

                        2022<\/strong><\/p>

                        1. Serpeninova Y. Integrated reporting: chronological literature review.<\/span><\/span> Economic Journal of Lesya Ukrainka Volyn National University.<\/span><\/span> Vol. 1 No. 29. 2022. 42-49.<\/span><\/span> DOI: https:\/\/doi.org\/10.29038\/2786-4618-2022-01-42-49<\/a><\/span><\/span><\/li>
                        2. Serpeninova Y. Historical genesis of integrated reporting.<\/span><\/span> Bulletin of the economy.<\/span><\/span> 2022. Issue<\/span><\/span> 1. P. 130\u2013142.<\/span><\/span> DOI: https:\/\/doi.org\/10.35774\/visnyk2022.01.130<\/a><\/span><\/span><\/li>
                        3. Serpeninova Yu. S. Problems and prospects for the development of integrated reporting as a means of additional disclosure of accounting information.<\/span><\/span> Business information.<\/span><\/span> No. 1. 2022. C. 308-313.<\/span><\/span> DOI: https:\/\/doi.org\/10.32983\/2222-4459-2022-1-308-313<\/a><\/span><\/span><\/li>
                        4. Serpeninova Y. Integrated reporting: bibliometric landscape.<\/span><\/span> Public Policy and Accounting.<\/span><\/span> \u2013 2022. No.<\/span><\/span> 1 (4).<\/span><\/span> P. 23-31.<\/span><\/span> doi: https:\/\/doi.org\/10.26642\/ppa-2022-1(5)-23-31<\/span><\/span><\/li>
                        5. Serpeninova Yu. S., Horodetska M. O. Overview of regulatory and legal regulation of accounting and reporting in enterprises of the extractive industry \/\/ Visnyk of Sumy State University.<\/span><\/span> Economy series.<\/span><\/span> 2022. No. 2. P. 181\u2212189.<\/span><\/span> DOI: 21272\/1817-9215.2022.2-22<\/span><\/span><\/li>
                        6. Serpeninova Yu. S., Zamora O. M., Vynnychenko N. V., Shcherbyna T. V., Horodetska M. O. EU policy on sustainable youth employment \/\/ Visnyk of Sumy State University.<\/span><\/span> Economy series.<\/span><\/span> 2022. No. 3. P. 81\u221290.<\/span><\/span> DOI: 21272\/1817-9215.2022.3-9<\/span><\/span><\/li>
                        7. Serpeninova, Y., Makarenko, I., Oleksich, Z., & Horodetska, M. (2022).<\/span><\/span> Problems and prospects of the development of integrated reporting for sustainable development.<\/span><\/span> Journal of Innovations and Sustainability, 6(3), 05. https:\/\/doi.org\/10.51599\/is.2022.06.03.05<\/a><\/span><\/span><\/li><\/ol>

                          2021 \u0440\u0456\u043a<\/strong><\/p>

                          1. \u0414\u0443\u043a\u0430 \u041c. \u0412., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421. \u0415\u0442\u0430\u043f\u0438 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0430\u043d\u0433\u043b\u043e\u043c\u043e\u0432\u043d\u043e\u0457 \u043b\u0435\u043a\u0441\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0456 \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u0456\u0445 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0441\u0442\u0456\u0432 \u0456\u0437 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u043a\u043e\u043c\u043f\u2019\u044e\u0442\u0435\u0440\u043d\u0438\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439. \u0406\u043d\u043e\u0437\u0435\u043c\u043d\u0456 \u043c\u043e\u0432\u0438. \u2116 1, 2021. \u0421. 40-45 https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83982<\/li>
                          2. Serpeninova Y., Sadovska I., Novykova D. The essence of accounting paradoxes. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0447\u0430\u0441\u043e\u043f\u0438\u0441 \u0412\u043e\u043b\u0438\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0456\u043c\u0435\u043d\u0456 \u041b\u0435\u0441\u0456 \u0423\u043a\u0440\u0430\u0457\u043d\u043a\u0438. \u21164. 2021. DOI:\u00a0<\/span>https:\/\/doi.org\/10.29038\/2786-4618-2021-04-25-30<\/a><\/span><\/li>
                          3. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e. \u0421., \u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406. \u041c., \u041d\u043e\u0432\u0456\u043a\u043e\u0432\u0430 \u0414. \u0410. \u0421\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0442\u0430 \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u043f\u0430\u0440\u0430\u0434\u043e\u043a\u0441\u0456\u0432 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0430 \u0457\u0445 \u0432\u043f\u043b\u0438\u0432\u0443 \u043d\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0435\u043e\u0440\u0456\u0457 \u0442\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0456 \u0430\u043d\u0430\u043b\u0456\u0437\u0443. \u2116 3(50). 2021. \u2013 c. 36-40.DOI: https:\/\/doi.org\/10.26642\/pbo-2021-3(50)-36-41<\/a><\/li>
                          4. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e. \u041f\u043e\u0431\u043e\u0436\u0456\u0439 \u0410. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u044f \u0437\u043e\u0432\u043d\u0456\u0448\u043d\u044c\u043e\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456. \u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u043f\u0440\u043e\u0441\u0442\u0456\u0440. \u21163. 2021. 116-125. (0,71 \u0434\u0440. \u0430\u0440\u043a.) DOI:https:\/\/doi.org\/10.18371\/fp.3(43).2021.116126<\/a><\/li>
                          5. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u042f\u0440\u043e\u0448\u0438\u043d\u0430 \u0410.\u041f. \u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u043f\u043e\u0441\u0435\u0440\u0435\u0434\u043d\u0438\u043a\u0438: \u043c\u0435\u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0437 \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0445 \u043f\u043e\u043d\u044f\u0442\u044c. \u0412\u0456\u0441\u043d\u0438\u043a \u0421\u0443\u043c\u0414\u0423. \u0421\u0435\u0440\u0456\u044f \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0412\u0438\u043f\u0443\u0441\u043a \u21163, 2021 \u0440. \u0421. 15-22 \u00a0(0,56 \u0434\u0440. \u0430\u0440\u043a.)<\/li>
                          6. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u0413\u0440\u0438\u0446\u0435\u043d\u043a\u043e \u041b.\u041b., \u041e\u043b\u0435\u043a\u0441\u0456\u0447 \u0416.\u0410., \u041f\u0430\u043d\u0447\u0435\u043d\u043a\u043e \u0410.\u0412., \u0422\u043e\u0432\u0441\u0442\u0443\u0445\u0430 \u041a. \u041c. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0433\u043e \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u044c \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u0456\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456\u0432. \u0412\u0456\u0441\u043d\u0438\u043a \u0421\u0443\u043c\u0414\u0423. \u0421\u0435\u0440\u0456\u044f \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0412\u0438\u043f\u0443\u0441\u043a \u21163, 2021 \u0440. \u0421. 44-53 (0,77 \u0434\u0440. \u0430\u0440\u043a.)<\/li><\/ol>

                            2020 \u0440\u0456\u043a<\/b><\/strong><\/p>

                            1. Yuliya Serpeninova, Serhii Makarenko, Marina Litvinova. Computer-assisted audit techniques: classification and implementation by auditor. The journal \u00abPublic Policy and accounting\u00bb, No 1 2020. \u0421. 44 \u2013 49. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82615<\/span><\/a><\/li>
                            2. \u0414\u0443\u043a\u0430,\u00a0\u041c.\u00a0\u0412., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430,\u00a0\u042e.\u00a0\u0421. \u0412\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043a\u043e\u043c\u043f\u2019\u044e\u0442\u0435\u0440\u043d\u0438\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439 \u044f\u043a \u0441\u0443\u0447\u0430\u0441\u043d\u043e\u0433\u043e \u0437\u0430\u0441\u043e\u0431\u0443 \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0438\u0445 \u043c\u043e\u0432 \u0443 \u0437\u0430\u043a\u043b\u0430\u0434\u0430\u0445 \u0432\u0438\u0449\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438 \/ \u041c.\u00a0\u0412. \u0414\u0443\u043a\u0430, \u042e.\u00a0\u0421.\u00a0\u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \/\/ \u041f\u0435\u0434\u0430\u0433\u043e\u0433\u0456\u0447\u043d\u0456 \u043d\u0430\u0443\u043a\u0438: \u0442\u0435\u043e\u0440\u0456\u044f, \u0456\u0441\u0442\u043e\u0440\u0456\u044f, \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u0456 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457. \u2013 \u0421\u0443\u043c\u0438: \u0421\u0443\u043c\u0414\u041f\u0423 \u0456\u043c\u0435\u043d\u0456 \u0410.\u0421. \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u0430. \u2012 2020. \u2013 \u21165-6. \u2013 \u0421. 59-71 <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82520<\/span><\/a><\/li>
                            3. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u041a\u043e\u0431\u0438\u043b\u0435\u0446\u044c\u043a\u0430 \u041b.\u042f. \u0413\u043e\u0440\u043e\u0434\u0435\u0446\u044c\u043a\u0430 \u041c. \u041e.\u00a0 \u0422\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u043d\u0456 \u0442\u0430 \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u0437\u043c\u0456\u043d \u0432 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0456\u0439 \u043f\u043e\u043b\u0456\u0442\u0438\u0446\u0456 \u0437\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u043c\u0438 \u0442\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438. \u0412\u0456\u0441\u043d\u0438\u043a \u0421\u0443\u043c\u0414\u0423. \u0421\u0435\u0440\u0456\u044f \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0412\u0438\u043f\u0443\u0441\u043a \u21163, 2020 \u0440. \u0421. 269-275\u00a0 <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/81710<\/span><\/a><\/li><\/ol>

                              2019<\/strong> \u0440\u0456\u043a<\/b><\/p>

                              1. Serpeninova Y., Makarenko S., Litvinova M. Computer-assisted Audit Techniques: Main Advantages and Disadvantages. \u0412\u0456\u0441\u043d\u0438\u043a \u0421\u0443\u043c\u0414\u0423- \u21163. \u2013 2019. \u2013 \u0421. 53-58 <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/76907<\/span><\/a><\/li><\/ol>

                                2018<\/strong> \u0440\u0456\u043a<\/b><\/p>

                                1. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u041b\u0456\u043d\u0441\u044c\u043a\u0430 \u0410.\u0421. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0433\u043e \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u043b\u043e\u0433\u0456\u0441\u0442\u0438\u0447\u043d\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] \/ \u042e.\u0421.\u00a0\u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430, \u0410.\u0421.\u00a0\u041b\u0456\u043d\u0441\u044c\u043a\u0430 \/\/ \u0406\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0440\u0438\u043d\u043a\u0443. \u2013 2018. – \u2116 23. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443 \u0434\u043e \u0440\u0435\u0441\u0443\u0440\u0441\u0443:\u00a0 <\/span>http:\/\/market-infr.od.ua\/uk\/23-2018<\/span><\/a> https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/70653<\/span><\/a><\/li>
                                2. Serpeninova Y.,\u00a0 Makarenko I., Linska A. Logistics costs accounting: challenges for identification in Ukrainian accounting practice. Accounting and Financial Control. \u00a0Volume 2, 2018, pp. 47-53\u00a0<\/span><\/li><\/ol>

                                  2017<\/strong> \u0440\u0456\u043a<\/b><\/p>

                                  1. Makarenko I. Public companies\u2019 transparency in Ukraine: key regulatory requirements \/ Makarenko I. Serpeninova Yu. \/\/ Public and Municipal Finance. \u2013 2017. – 6(1), 8-14. doi:10.21511\/pmf.06(1).2017.01\u00a0<\/span><\/li>
                                  2. \u0427\u043e\u0440\u0442\u043e\u043a \u042e.\u0412., \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406.\u041e., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421. \u041f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u044f\u043a \u043e\u0441\u043d\u043e\u0432\u0430 \u0437\u0430\u0434\u043e\u0432\u043e\u043b\u0435\u043d\u043d\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u043e\u0442\u0440\u0435\u0431 \u0441\u0442\u0435\u0439\u043a\u0445\u043e\u043b\u0434\u0435\u0440\u0456\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \/\/ \u041c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438. \u2013 \u21164. \u2013 2017. \u2013 \u0421. 156-164 <\/span>https:\/\/mer.fem.sumdu.edu.ua\/index.php?cmd=&lang=ua<\/span><\/a><\/li>
                                  3. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u0414\u0443\u043c\u0435\u043d\u043a\u043e \u0412.\u0412. \u0421\u043f\u0435\u0446\u0438\u0444\u0456\u043a\u0430 \u0440\u043e\u0437\u043f\u043e\u0434\u0456\u043b\u0443 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0447\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u043d\u0430 \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u043c\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456 \/ \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u0414\u0443\u043c\u0435\u043d\u043a\u043e \u0412.\u0412. \/\/ \u0412\u0456\u0441\u043d\u0438\u043a \u0421\u0443\u043c\u0414\u0423. – \u21162. \u2013 2017. \u2013 \u0421. 41-46\u00a0 <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/68339<\/span><\/a><\/li><\/ol>

                                    2015 \u0440\u0456\u043a<\/b><\/strong><\/p>

                                    1. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421. \u0406\u043d\u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0433\u0440\u043e\u043c\u0430\u0434\u0441\u044c\u043a\u043e\u0441\u0442\u0456 \u044f\u043a \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0438\u0439 \u0447\u0438\u043d\u043d\u0438\u043a \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0433\u0430\u0440\u0430\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u043a\u043b\u0430\u0434\u0456\u0432 \/ \u042e.\u0421. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \/\/ \u0412\u0456\u0441\u043d\u0438\u043a \u041d\u0411\u0423. \u2013 2015. – \u2116 1. \u2013 \u0421. 44-50. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/52937<\/span><\/a><\/li>
                                    2. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430, \u042e.\u0421. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0435\u0442\u0430\u043f\u0456\u0432 \u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0442\u0430 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0433\u0430\u0440\u0430\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0444\u0456\u0437\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \/ \u042e.\u0421. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \/\/ \u0412\u0456\u0441\u043d\u0438\u043a \u0421\u0443\u043c\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430. – 2015. – \u2116 2. – \u0421. 85-91 <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/43264<\/span><\/a><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                      \n\t\t\t\t\t
                                      \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tProceedings<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                      2025\u00a0<\/strong><\/p>

                                      1. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e. \u0421. \u0406\u043d\u0442\u0435\u0433\u0440\u043e\u0432\u0430\u043d\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u044f\u043a \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443. \u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0438 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432 \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445: \u0437\u0431\u0456\u0440\u043d\u0438\u043a \u0406\u0406 \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (26 \u043b\u044e\u0442\u043e\u0433\u043e 2025 \u0440.). \u0406\u0440\u043f\u0456\u043d\u044c: \u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, 2025. \u0441. 349-351. https:\/\/essuir.sumdu.edu.ua\/server\/api\/core\/bitstreams\/41ce5d61-7718-4fe8-9808-1151626c96f8\/content<\/a><\/li><\/ol>

                                        2022\u00a0<\/strong><\/p>

                                        1. Serpeninova Y., Tumpach M. Sustainability reporting trends. International conference \u201cAccounting and Auditing in the Process of International Harmonization\u201d. University of Economics in Bratislava & VSE in Prague (6-8 September 2022). 91-96<\/li><\/ol>

                                          2021<\/strong>\u00a0<\/p>

                                          1. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u0411\u043e\u0439\u043a\u043e \u0410. \u041e., \u041a\u0443\u0447\u0435\u0440 \u041b. \u042e., \u0404\u0432\u0440\u043e\u043f\u0435\u0438\u0306\u0441\u044c\u043a\u0456 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0438\u0306\u043d\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u043f\u043e\u0434\u043e\u043b\u0430\u043d\u043d\u044f \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0456\u0432 \u043f\u0430\u043d\u0434\u0435\u043c\u0456\u0456\u0308 COVID-19 \/ \u042e.\u0421.\u00a0\u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430, \u0410. \u041e. \u0411\u043e\u0439\u043a\u043e, \u041b. \u042e. \u041a\u0443\u0447\u0435\u0440 \/\/ \u0421\u0443\u0447\u0430\u0441\u043d\u0456 \u0432\u0438\u043a\u043b\u0438\u043a\u0438 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0431\u0456\u0437\u043d\u0435\u0441\u0443: \u0442\u0435\u0437\u0438 \u0432\u0438\u0441\u0442\u0443\u043f\u0456\u0432 \u0406\u0406 \u041c\u0456\u0436\u043d\u0430\u0440. \u043d\u0430\u0443\u043a.-\u043f\u0440\u0430\u043a\u0442. \u043a\u043e\u043d\u0444.\u0437 \u043f\u0438\u0442. \u0432\u0438\u0449. \u043e\u0441\u0432. \u0456 \u043d\u0430\u0443\u043a\u0438 \u2013 \u0416\u0438\u0442\u043e\u043c\u0438\u0440: \u0416\u0438\u0442\u043e\u043c\u0438\u0440\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430, 2021. \u2013 459 \u0441. \u2013 \u0421. 345-346.<\/li><\/ol>

                                            2020\u00a0<\/b><\/p>

                                            1. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430, \u042e.\u0421. \u041c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0438\u0439 \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b \u043a\u043e\u043c\u043f\u2019\u044e\u0442\u0435\u0440\u043d\u0438\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439 \u0443 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u0456 \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0438\u0445 \u043c\u043e\u0432 \/ \u042e.\u0421. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \/\/ \u041c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 \u00ab\u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0456\u043d\u0442\u0435\u0440\u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0432\u0438\u0449\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u043b\u0456\u043d\u0433\u0432\u0456\u0441\u0442\u0438\u0447\u043d\u0438\u0439, \u043f\u0440\u0430\u0432\u043e\u0432\u0438\u0439 \u0442\u0430 \u043f\u0441\u0438\u0445\u043e\u043b\u043e\u0433\u043e-\u043f\u0435\u0434\u0430\u0433\u043e\u0433\u0456\u0447\u043d\u0438\u0439 \u0430\u0441\u043f\u0435\u043a\u0442\u0438\u00bb (27-28 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2020 \u0440\u043e\u043a\u0443) \/ \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u043e\u0441\u0432\u0456\u0442\u0438 \u0456 \u043d\u0430\u0443\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u0411\u0456\u043b\u043e\u0446\u0435\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442. – \u0421. 87-89<\/span><\/li>
                                            2. \u0414\u0443\u043a\u0430, \u041c.\u0412., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430, \u042e.\u0421. \u0421\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0442\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0430\u043d\u0433\u043b\u043e\u043c\u043e\u0432\u043d\u043e\u0457 \u043b\u0435\u043a\u0441\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0456 \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u0456\u0445 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0441\u0442\u0456\u0432 \/ \u041c.\u0412. \u0414\u0443\u043a\u0430, \u042e.\u0421.\u00a0\u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421. \/\/ \u041c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 II\u0406 \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 <\/span>\u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u0456\u043d\u0442\u0435\u0440\u043d\u0435\u0442 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457\u00a0 \u00ab\u0421\u0443\u0447\u0430\u0441\u043d\u0456 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457 \u0443 \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u0456 \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0438\u0445 \u043c\u043e\u0432 \u0443 \u0441\u0432\u0456\u0442\u0456\u00bb (<\/span>30 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2020 \u0440\u043e\u043a\u0443<\/span>) \/ <\/span>\u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u043e\u0441\u0432\u0456\u0442\u0438 \u0456 \u043d\u0430\u0443\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, <\/span>\u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u043f\u0435\u0434\u0430\u0433\u043e\u0433\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u0410.\u0421. \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u0430. <\/span>– \u0421. 60-64.\u00a0<\/span><\/li><\/ol>

                                              2018\u00a0<\/b><\/p>

                                              1. \u0427\u043e\u0440\u0442\u043e\u043a \u042e.\u0412., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406.\u041e. \u041e\u043f\u0440\u0438\u043b\u044e\u0434\u043d\u0435\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u0435\u0440\u0435\u0434 \u0441\u0442\u0435\u0439\u043a\u0445\u043e\u043b\u0434\u0435\u0440\u0430\u043c\u0438 \u044f\u043a \u043f\u0435\u0440\u0435\u0434\u0443\u043c\u043e\u0432\u0430 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0457 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e-\u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \/\/ \u041e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438: \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0425\u0406\u0406 \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (31 \u0442\u0440\u0430\u0432\u043d\u044f -1 \u0447\u0435\u0440\u0432\u043d\u044f 2018 \u0440.). – \u041e\u0434\u0435\u0441\u0430, \u0411\u043e\u043d\u0434\u0430\u0440\u0435\u043d\u043a\u043e \u041c.\u041e., 2018. – \u0421. 93-94.<\/span> https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/68015<\/span><\/a><\/li><\/ol>

                                                2017\u00a0<\/b><\/p>

                                                1. \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406. \u041e. \u041d\u0430\u0434\u0430\u043d\u043d\u044f \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u043e\u0441\u0442\u0456 \u0449\u043e\u0434\u043e \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u044f\u043a \u0433\u0430\u0440\u0430\u043d\u0442\u0456\u044f \u0434\u043e\u0441\u0442\u043e\u0432\u0456\u0440\u043d\u043e\u0441\u0442\u0456 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0434\u043b\u044f \u0441\u0442\u0435\u0439\u043a\u0445\u043e\u043b\u0434\u0435\u0440\u0456\u0432 \/ \u0406. \u041e. \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e, \u042e. \u0421. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \/\/ \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f: \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0439 \u0441\u0442\u0430\u043d \u0456 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 : \u0437\u0431\u0456\u0440\u043d\u0438\u043a \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0406\u0406\u0406 \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (\u041e\u0434\u0435\u0441\u0430 23-24 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2017 \u0440.). \u2013 \u041e\u0434\u0435\u0441\u0430: \u041e\u0434\u0435\u0441\u044c\u043a\u0430 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0430 \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u044f \u0431\u0443\u0434\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u0430 \u0442\u0430 \u0430\u0440\u0445\u0456\u0442\u0435\u043a\u0442\u0443\u0440\u0438, 2017. \u2013 \u0421. 885-887.<\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                                  \n\t\t\t\t\t
                                                  \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMethodical texts<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                                  2018 \u0440\u0456\u043a<\/strong><\/p>

                                                  1. \u041c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0432\u043a\u0430\u0437\u0456\u0432\u043a\u0438 \u0449\u043e\u0434\u043e \u043d\u0430\u043f\u0438\u0441\u0430\u043d\u043d\u044f \u043a\u0443\u0440\u0441\u043e\u0432\u043e\u0457 \u0440\u043e\u0431\u043e\u0442\u0438 \u0437 \u0434\u0438\u0441\u0446\u0438\u043f\u043b\u0456\u043d\u0438 \u00ab\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a (\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0442\u0435\u043e\u0440\u0456\u044f)\u00bb \/ \u0443\u043a\u043b\u0430\u0434\u0430\u0447 \u042e. \u0421. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430. \u2013 \u0421\u0443\u043c\u0438 : \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, 2018. \u2013 39 \u0441.<\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                                    \n\t\t\t\t\t
                                                    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tParticipation in research activity<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                                    Participation in topic “Modern trends in the development of accounting, control and taxation in the context of European integration” (0116U004419)<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                                                    \n\t\t\t\t\t
                                                    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tParticipation in editorial boards and functions of reviewer<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t
                                                    1. Member of the editorial board of international journal “\u010casopis Ekonomika a informatika”<\/a> (“Journal of Economics and Informatics”, University of Economics in Bratislava, Slovakia).<\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                                      \n\t\t\t\t\t
                                                      \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tInternational activity<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t
                                                      1. The virtual mobility program \u201cEU Experiences for Enhancing Professional Opportunities in Accounting, Audit and Taxation\u201d Implemented jointly by the Chair of Accounting and Taxation (SSU) and the lecturers of the University of Economics in Bratislava (Slovakia). October \u2013 December 2022. Duration \u2013 30 academic hours.Certificate.<\/a><\/li>
                                                      2. Erasmus + Jean Monnet Module: \u201cEU Experiences for Enhancing YouthEmployability through Professional Skills Development\u201d (SKILLS4JOB-101047867) \u2013\u00a02022-2024 \u0440\u0440.<\/em><\/li>
                                                      3. Erasmus + Jean Monnet Module: \u201cTransparency. Accountability. Responsibility. Governance. Europe. Trust. Sustainability\u201d (TARGETS-101085395) \u2013\u00a02022-2024 \u0440\u0440.<\/em><\/li>
                                                      4. Program of virtual mobility “Modern Tendencies in Scientific Research in Accounting, Audit and Taxation”. Implemented jointly by the Chair of Accounting and Taxation (SSU) and the lecturers of the University of Economics in Bratislava (Slovakia). November – December, 2021. Total duration \u2013 30 academic hours. Certificate<\/a>.<\/li>
                                                      5. International Students Week (ISWI-2009). Germany. Human rights \u2013 right now<\/span><\/li>
                                                      6. Seminar in University of Applied Sciences (2015) Germany.International Week on Central Banking<\/span><\/li>
                                                      7. Indian Technical and Economic Cooperation (2017) India. Government accounting and financial management\u00a0<\/span><\/li>
                                                      8. The Pestalozzi Program (2017) Germany. Competences for a democratic culture<\/span><\/li>
                                                      9. Norwegian-Ukrainian Chamber of Commerce Conference<\/span> (2017) Norway. Digitalization: How to succeed with cross-border cooperation?\u00a0<\/span><\/li>
                                                      10. SME Assembly (2017) Estonia<\/span><\/li>
                                                      11. SME Assembly (2018) Austria<\/span><\/li>
                                                      12. Erasmus + S.P.E.E.D. (Sustainability, Power, Education, Entrepreneurship, Development) (2017 \u2013 2019) Workshops in each partner country: Germany, Sweden, Italy, Hungary, Romania, Belgium.<\/span><\/li>
                                                      13. Bilateral Ukrainian-Austrian grant. Project name:Transformation of the Financial Markets: Responsible Investment and Sustainable Development Goals for a Better Healthcare System (UAH 250 ths.) (2021-2022)<\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                                        \n\t\t\t\t\t
                                                        \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCopyright certificate<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                                        2021<\/p>

                                                        1. \u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u2116108671 (\u0432\u0456\u0434 18 \u0436\u043e\u0432\u0442\u043d\u044f 2021) \u00ab\u041d\u0430\u0443\u043a\u043e\u0432\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u0432\u0438\u0431\u043e\u0440\u0443 \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u043f\u0430\u0440\u0430\u043c\u0435\u0442\u0440\u0456\u0432 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0443 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438\u00bb (\u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410.\u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421.)<\/li>
                                                        2. Copyright certificate<\/a> \u2116 285 (2021) for the work \u201cComputer program \u201cMobile game application for entrants of the Chair of Accounting and Taxation of the Academic and Research Institute of Business, Economics and Management, Sumy State University\u201d (A. Marchenko, V. Nenia, Yu. Serpeninova, Ya. Samusevych, Ye.Sych).<\/li>
                                                        3. \u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a>\u00a0\u2116 106660 (2021) \u201c\u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u0431\u0456\u0431\u043b\u0456\u043e\u043c\u0435\u0442\u0440\u0438\u0447\u043d\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0445 \u043f\u0443\u0431\u043b\u0456\u043a\u0430\u0446\u0456\u0439 \u0449\u043e\u0434\u043e \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0426\u0456\u043b\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 3 \u201c\u041c\u0456\u0446\u043d\u0435 \u0437\u0434\u043e\u0440\u043e\u0432\u2019\u044f\u0442\u0430 \u0431\u043b\u0430\u0433\u043e\u043f\u043e\u043b\u0443\u0447\u0447\u044f\u201d (\u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406.\u041e., \u041f\u043b\u0430\u0441\u0442\u0443\u043d \u041e.\u041b., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u0404\u043b\u044c\u043d\u0456\u043a\u043e\u0432\u0430 \u042e.\u0412., \u0412\u043e\u0440\u043e\u043d\u0446\u043e\u0432\u0430 \u0410.\u0421.)<\/li>
                                                        4. \u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a>\u00a0\u2116 106657 (2021) \u00ab\u041d\u0430\u0443\u043a\u043e\u0432\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u0438\u0445 \u0435\u0442\u0438\u0447\u043d\u0438\u0445 \u0432\u0438\u043c\u043e\u0433 \u0434\u043b\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0441\u043e\u0446\u0456\u043e\u043b\u043e\u0433\u0456\u0437\u0430\u0446\u0456\u0457 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0457 \u044f\u043a \u043e\u0441\u043d\u043e\u0432\u0438 Soft skills\u00bb (\u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406.\u041c., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u041e\u0432\u0447\u0430\u0440\u043e\u0432\u0430 \u041d.\u0412., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041e\u043b\u0435\u043a\u0441\u0456\u0447 \u0416.\u0410.)<\/li>
                                                        5. \u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a>\u00a0\u2116 106825 (2021) \u00ab\u0421\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u043e-\u043b\u043e\u0433\u0456\u0447\u043d\u0430 \u0441\u0445\u0435\u043c\u0430 \u0441\u0435\u0433\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0440\u0438\u043d\u043a\u0443 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 \u0431\u0430\u043d\u043a\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0443 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0442\u0440\u0430\u043d\u0441\u043f\u0430\u0440\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0456 \u0457\u0445 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0441\u0435\u0440\u0435\u0434\u043e\u0432\u0438\u0449\u0430\u00bb (\u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e \u0406.\u041e., \u041f\u043b\u0430\u0441\u0442\u0443\u043d \u041e.\u041b., \u0421\u0443\u0445\u043e\u043d\u043e\u0441 \u0412.\u0412., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u041a\u0440\u0430\u0432\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041e\u0432\u0447\u0430\u0440\u043e\u0432\u0430 \u041d.\u0412.)<\/li><\/ol>

                                                          2019<\/span><\/p>

                                                          1. 89727 Author’s certificate for the scientific paper “Structural and Logical Scheme of the National Strategy of Corporate Social and Environmental Responsibility” (Makarenko Inna, Serpeninova Yuliia, Chortok Yuliia, Smolennikov Denis) Sumy State University, 2019<\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                                            \n\t\t\t\t\t
                                                            \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tAwards<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t
                                                            1. Diploma<\/a> of the first degree “The best teacher through the eyes of students” 2020-2021 academic year.<\/span><\/li>
                                                            2. Diploma<\/a> of the winner of the competition of the third degree “The best scientific and pedagogical workers of SSU” 2020-2021 academic year.<\/span><\/li>
                                                            3. Diploma of the first degree “The best teacher through the eyes of students” 2019-2020 academic year.<\/span><\/li>
                                                            4. Diploma of the winner of the competition of the third degree “The best scientific and pedagogical workers of SSU” 2019-2020 academic year.<\/span><\/li>
                                                            5. Diploma of the winner of the rating “Pride 2019” in the nomination “Achievements of the Year”<\/span><\/li>
                                                            6. Diploma of the second degree “The best teacher through the eyes of students” 2018-2019 academic year.<\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                                              \n\t\t\t\t\t
                                                              \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tTraining and internship<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t
                                                              1. Online training “Expert in accreditation of educational programs”. The certificate<\/a> is provided by the National Agency for Quality Assurance in Higher Education through the platform of mass open online courses Prometheus (from 12.11.2021).<\/li>
                                                              2. The Round Table in the framework of an extended meeting of the subcommittee on accounting and taxation of the scientific and methodological commission on business, management and law (September 27-28, 2021; Lesya Ukrainka Volyn National University). Certificate<\/a>.<\/li>
                                                              3. The training program “Accounting and Auditing in the Process of International Harmonization”, University of Economics in Bratislava (Slovak Republic), from 7 to 9 September 2021, Skalica. Certificate<\/a>.<\/li>
                                                              4. Advanced training program: “Electronic Tools and Distance Learning Technologies” Certificate \u2116 05408289 \/ 0625-17 from 26.01.2017. Sumy State University. Faculty of advanced training of teachers (108 hours)<\/span><\/li>
                                                              5. Intensive English course. Certificate from 30.05.2018. Sumy State University. Faculty of teacher training (216 hours)<\/span><\/li>
                                                              6. Advanced training program: “Accreditation of Educational Programs: New Paradigm” Certificate \u2116 3456 from 16.10.2019 (1 ECTS).<\/span><\/li><\/ol>

                                                                Certificates of foreign language proficiency:<\/strong><\/p>

                                                                English B2<\/span><\/p>

                                                                German B2<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                                                                \n\t\t\t\t\t
                                                                \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tOther Activities<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                                                1. Member of the public organization “Professional organization of auditors, accountants and teachers of OKD”. Membership card <\/a>from 25.06.2021.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

                                                                \n\t\t\t\t\t\t
                                                                \n\t\t\t\t\t
                                                                \n\t\t\t
                                                                \n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                                                                Serpeninova Yuliia PhD, Associate Professor Contact information: Room: \u041a2-256 +38(0542) 665-092 Email: y.serpeninova@biem.sumdu.edu.uaFacebook: https:\/\/www.facebook.com\/ Scientific degrees and academic titles: PhD in economics \u2013 (Money, Finance and Credit, 2010). Topic of dissertation research: “Financial Mechanism of Bank Liquidity Management“. Academic title of Associate Professor of Accounting and Auditing (2015). Education: 2019-2020: Master program (Teacher of Foreign Languages).\u00a0Sumy […]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":71112,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":"","_wp_rev_ctl_limit":""},"class_list":["post-73483","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/73483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=73483"}],"version-history":[{"count":3,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/73483\/revisions"}],"predecessor-version":[{"id":88662,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/73483\/revisions\/88662"}],"up":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/71112"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=73483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}