Oblik i finansi / Institute of Accounting and Finance
Citation Profile [Updated: 2025-04-15 08:32:09]
5 Years H Index
5
Impact Factor (IF)
0.02
5 Years IF
0.02
Data available in this
report
[Raw
data] [50 most cited papers]
[50 most relevant papers]
[cites used to compute IF]
[Recent
citations ][Frequent citing
series ] [more data in
EconPapers]
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trace new citations] [Missing
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2012 | 0 | 0.52 | 0 | 0 | 20 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0.22 | |||||
| 2013 | 0 | 0.56 | 0 | 0 | 82 | 102 | 29 | 0 | 20 | 20 | 0 | 0 | 0.24 | |||||
| 2014 | 0.02 | 0.55 | 0.01 | 0.02 | 93 | 195 | 35 | 2 | 2 | 102 | 2 | 102 | 2 | 0 | 0 | 0.23 | ||
| 2015 | 0.02 | 0.55 | 0.02 | 0.02 | 93 | 288 | 24 | 5 | 7 | 175 | 3 | 195 | 3 | 3 | 60 | 2 | 0.02 | 0.23 |
| 2016 | 0.09 | 0.52 | 0.1 | 0.09 | 90 | 378 | 11 | 36 | 43 | 186 | 17 | 288 | 26 | 31 | 86.1 | 2 | 0.02 | 0.21 |
| 2017 | 0.04 | 0.54 | 0.05 | 0.05 | 87 | 465 | 19 | 24 | 67 | 183 | 7 | 378 | 19 | 22 | 91.7 | 1 | 0.01 | 0.21 |
| 2018 | 0.06 | 0.55 | 0.06 | 0.05 | 82 | 547 | 16 | 31 | 98 | 177 | 11 | 445 | 21 | 30 | 96.8 | 1 | 0.01 | 0.23 |
| 2019 | 0.04 | 0.56 | 0.03 | 0.03 | 78 | 625 | 21 | 20 | 118 | 169 | 7 | 445 | 15 | 15 | 75 | 2 | 0.03 | 0.22 |
| 2020 | 0.03 | 0.68 | 0.04 | 0.03 | 80 | 705 | 14 | 25 | 143 | 160 | 5 | 430 | 12 | 20 | 80 | 4 | 0.05 | 0.32 |
| 2021 | 0.03 | 0.8 | 0.03 | 0.03 | 67 | 772 | 5 | 21 | 164 | 158 | 5 | 417 | 11 | 17 | 81 | 1 | 0.01 | 0.29 |
| 2022 | 0.03 | 0.83 | 0.02 | 0.03 | 66 | 838 | 1 | 13 | 177 | 147 | 5 | 394 | 10 | 7 | 53.8 | 0 | 0.25 | |
| 2023 | 0.03 | 0.8 | 0.02 | 0.04 | 68 | 906 | 4 | 22 | 199 | 133 | 4 | 373 | 15 | 8 | 36.4 | 2 | 0.03 | 0.22 |
| 2024 | 0.02 | 1.02 | 0.01 | 0.02 | 70 | 976 | 0 | 8 | 207 | 134 | 3 | 359 | 8 | 4 | 50 | 0 | 0.27 |
| IF: | Two years Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for all series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | Five years Impact Factor: C5Y / D5Y |
| DOC: | Number of documents published in year y |
| CDO: | Cumulative number of documents published until year y |
| CIT: | Number of citations to papers published in year y |
| NCI: | Number of citations in year y |
| CCU: | Cumulative number of citations to papers published until year y |
| D2Y: | Number of articles published in y-1 plus y-2 |
| C2Y: | Cites in y to articles published in y-1 plus y-2 |
| D5Y: | Number of articles published in y-1 until y-5 |
| C5Y: | Cites in y to articles published in y-1 until y-5 |
| SC: | selft citations in y to articles published in y-1 plus y-2 |
| %SC: | Percentage of selft citations in y to articles published in y-1 plus y-2 |
| CiY: | Cites in year y to documents published in year y |
| II: | Immediacy Index: CiY / Documents. |
| AII: | Average Immediacy Index for series in RePEc in year y |
50 most cited documents in this series
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2015 | Regulatory-Index Model for Evaluation of Banking Socioeconomic Efficiency. (2015). Lysenok, Oleksiy . In: Accounting and Finance. RePEc:iaf:journl:y:2015:i:4:p:98-104. Full description at Econpapers || Download paper | 8 |
| 2 | 2014 | Major Taxpayers Tax Control: Foreign Experience and Home Practice. (2014). Leshchukh, Iryna . In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:1:p:82-88. Full description at Econpapers || Download paper | 6 |
| 3 | 2012 | Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment. (2012). Synchak, Viktor . In: Accounting and Finance. RePEc:iaf:journl:y:2012:i:4:p:50-58. Full description at Econpapers || Download paper | 6 |
| 4 | 2019 | Integrated Reporting: A Retrospective and Perspective in Ukraine. (2019). Zhuk, Valeriy. In: Accounting and Finance. RePEc:iaf:journl:y:2019:i:1:p:20-27. Full description at Econpapers || Download paper | 5 |
| 5 | 2013 | Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation. (2013). Shevchuk, Volodymyr . In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:1:p:66-73. Full description at Econpapers || Download paper | 5 |
| 6 | 2015 | Implementation of Innovative Model of Ukraine in Crisis Conditions: Aspects of Social and Food Supply Security. (2015). Kovalenko, Olha . In: Accounting and Finance. RePEc:iaf:journl:y:2015:i:1:p:152-158. Full description at Econpapers || Download paper | 4 |
| 7 | 2014 | Theoretical Aspects of Development of Socially Responsible Investing in Ukraine. (2014). Ivashchenko, Alla . In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:3:p:90-95. Full description at Econpapers || Download paper | 4 |
| 8 | 2014 | Disclosure of Intellectual Capital Components in Business Reporting in Ukraine. (2014). Zhurakovska, Iryna. In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:1:p:13-19. Full description at Econpapers || Download paper | 4 |
| 9 | 2013 | Conceptual Approaches to Review of Corporate Governance Information Accounting Systems. (2013). Kutsyk, Petro . In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:4:p:52-59. Full description at Econpapers || Download paper | 4 |
| 10 | 2019 | Estimation of the Losses of the Ukraines Financial Potential from Military Conflict. (2019). Polchanov, Andriy ; Vygovska, Nataliia. In: Accounting and Finance. RePEc:iaf:journl:y:2019:i:4:p:70-77. Full description at Econpapers || Download paper | 3 |
| 11 | 2014 | Evaluation of Investment and Crediting Capacity of Agricultural Sector Enterprises. (2014). Hryhoruk, Iryna ; Petruk, Oleksandr . In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:4:p:108-114. Full description at Econpapers || Download paper | 3 |
| 12 | 2014 | State and Prospects of Agrarian Insurance Development in Ukraine. (2014). Vilenchuk, Oleksandr . In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:2:p:90-96. Full description at Econpapers || Download paper | 3 |
| 13 | 2018 | 3 | |
| 14 | 2013 | Problems of IFRS Implementation in Ukraine and Their Solutions. (2013). Kasich, Alla ; Yakovenko, Yaroslava . In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:1:p:22-27. Full description at Econpapers || Download paper | 3 |
| 15 | 2019 | Accounting for Water, Land and Biological Assets in the Context of Sustainable Development Management: The Choice of a Main Meter. (2019). Tsaruk, Nataliya ; Ostapchuk, Serhiy. In: Accounting and Finance. RePEc:iaf:journl:y:2019:i:2:p:36-47. Full description at Econpapers || Download paper | 3 |
| 16 | 2016 | Main Trends in Insurance Market of Foreign Countries That Have Positive Impact on Internet Insurance. (2016). Erastov, Vasyl . In: Accounting and Finance. RePEc:iaf:journl:y:2016:i:2:p:110-118. Full description at Econpapers || Download paper | 2 |
| 17 | 2018 | Prospects for the Implementation of Blockchain in Accounting. (2018). Shyshkova, Nataliya. In: Accounting and Finance. RePEc:iaf:journl:y:2018:i:2:p:61-68. Full description at Econpapers || Download paper | 2 |
| 18 | 2020 | Rural Areas Development Fund as a Financial Instrument for Spatial Justice in Land Use and Sustainable Rural Development. (2020). Prokopa, Ihor ; Borodina, Olena ; Yarovyi, Viktor ; Kyryziuk, Serhiy. In: Accounting and Finance. RePEc:iaf:journl:y:2020:i:3:p:122-130. Full description at Econpapers || Download paper | 2 |
| 19 | 2013 | The Dependence Between Volatility of Share Prices and Shareholder Return of the Companies from WIG-Ukraine Index of Warsaw Stock Exchange. (2013). Wasilewski, Miroslaw ; Zabolotnyy, Serhiy. In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:2:p:54-63. Full description at Econpapers || Download paper | 2 |
| 20 | 2017 | Information Support of Management of the Agrarian Sector of Economy: State and Prospects of Improvement. (2017). Bezdushna, Yuliya . In: Accounting and Finance. RePEc:iaf:journl:y:2017:i:4:p:6-12. Full description at Econpapers || Download paper | 2 |
| 21 | 2017 | Peculiarities of Target Financing Accounting in Non-Budget Non-Profit Organizations. (2017). Vysochan, Oleh ; Yasinska, Alla . In: Accounting and Finance. RePEc:iaf:journl:y:2017:i:1:p:17-24. Full description at Econpapers || Download paper | 2 |
| 22 | 2015 | Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis. (2015). Deriy, Vasyl ; Popina, Stepan . In: Accounting and Finance. RePEc:iaf:journl:y:2015:i:2:p:15-21. Full description at Econpapers || Download paper | 2 |
| 23 | 2017 | Legal and Regulatory Aspects of the Recognition and Accounting of Intangible Assets. (2017). Chik, Mariya. In: Accounting and Finance. RePEc:iaf:journl:y:2017:i:3:p:59-65. Full description at Econpapers || Download paper | 2 |
| 24 | 2021 | Determinants of the Risk-Based Capital of Insurance Companies in Indonesia. (2021). Ahmad, Gatot Nazir ; Purwohedi, Unggul ; Renaldo, Anggy. In: Accounting and Finance. RePEc:iaf:journl:y:2021:i:3:p:72-77. Full description at Econpapers || Download paper | 2 |
| 25 | 2013 | Transformation of Auditors Report Structure, Content and Scope in International Standards on Auditing. (2013). Pasko, Oleh. In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:1:p:80-91. Full description at Econpapers || Download paper | 2 |
| 26 | 2017 | Issues of Theoretical and Methodological Principles of Accounting of Environmental Costs with the Influence of Branch Peculiarities of Forestry Enterprises. (2017). Tanasiieva, Maryna . In: Accounting and Finance. RePEc:iaf:journl:y:2017:i:1:p:93-102. Full description at Econpapers || Download paper | 2 |
| 27 | 2017 | Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System. (2017). Zolotnytska, Yuliya . In: Accounting and Finance. RePEc:iaf:journl:y:2017:i:4:p:28-32. Full description at Econpapers || Download paper | 2 |
| 28 | 2019 | Tax Budgeting in the Enterprise in Conditions of the Variable Business Environment: to Be or not to Be. (2019). Shkromyda, Vitaliy ; Melnyk, Nadiia ; Hnatiuk, Taras. In: Accounting and Finance. RePEc:iaf:journl:y:2019:i:1:p:139-144. Full description at Econpapers || Download paper | 2 |
| 29 | 2014 | Modifications to the Auditors Opinion & Emphasis of Matter Paragraphs in the Auditors Reports of Ukrainian Public Companies Whose Shares are Listed on the Warsaw Stock Exchange. (2014). Hordiyenko, Mykola ; Pasko, Oleh. In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:3:p:125-135. Full description at Econpapers || Download paper | 2 |
| 30 | 2013 | Formation of State Investment Policy in Agrarian Sector of Ukraine. (2013). Heraymovych, Violeta . In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:2:p:63-68. Full description at Econpapers || Download paper | 2 |
| 31 | 2015 | Modern Technologies of Agrarian Business Venture Financing. (2015). Lupenko, Yurii ; Feshchenko, Volodymyr . In: Accounting and Finance. RePEc:iaf:journl:y:2015:i:1:p:81-87. Full description at Econpapers || Download paper | 2 |
| 32 | 2019 | Digitalization as a Vector of Economic Systems Development & Accounting System Modernization. (2019). Sokolenko, Liudmyla. In: Accounting and Finance. RePEc:iaf:journl:y:2019:i:3:p:40-48. Full description at Econpapers || Download paper | 2 |
| 33 | 2020 | Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria. (2020). Aifuwa, Hope ; Gold, Nusirat Ojuolape ; Musa, Saidu. In: Accounting and Finance. RePEc:iaf:journl:y:2020:i:2:p:114-124. Full description at Econpapers || Download paper | 2 |
| 34 | 2013 | Accounting & Information System in Economic Security Management for Different Business Behaviour Models. (2013). Soroka, Lubomyr . In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:1:p:51-55. Full description at Econpapers || Download paper | 2 |
| 35 | 2013 | Scientific Grounds for Brand New Institutional Accounting Theory. (2013). Zhuk, Valeriy. In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:3:p:29-34. Full description at Econpapers || Download paper | 1 |
| 36 | 2015 | Credit Risk Monitoring of Creditor Banks of Agro-Industrial Complex. (2015). Onysko, Stefaniya ; Sodoma, Ruslana ; Sholudko, Olha . In: Accounting and Finance. RePEc:iaf:journl:y:2015:i:3:p:108-115. Full description at Econpapers || Download paper | 1 |
| 37 | 2017 | Solution of the Problems of Interpersonal Relations in the Accounting Organization Process to Prevent Fraud and Strengthening of Enterprises Economic Safety. (2017). Zamlynskyy, Viktor ; Varicheva, Ruslana. In: Accounting and Finance. RePEc:iaf:journl:y:2017:i:4:p:13-19. Full description at Econpapers || Download paper | 1 |
| 38 | 2014 | Strategic Management Accounting Within Business Entities Integrated Management System. (2014). Ivchenko, Larysa ; Khodzytska, Valentyna . In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:1:p:50-55. Full description at Econpapers || Download paper | 1 |
| 39 | 2014 | Foreign Debt of Ukraine as a Factor Affecting Economic Security in the Age of Globalization. (2014). Miroshnychenko, Inha . In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:3:p:102-109. Full description at Econpapers || Download paper | 1 |
| 40 | 2016 | Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect. (2016). Pravdyuk, Nataliya . In: Accounting and Finance. RePEc:iaf:journl:y:2016:i:4:p:69-79. Full description at Econpapers || Download paper | 1 |
| 41 | 2018 | 1 | |
| 42 | 2021 | The Effect of Corporate Social Responsibility Disclosure on Financial Performance (Empirical Study on Manufacturing Companies Cement Sector in Indonesia). (2021). Wahyudi, Tertiarto ; Bahar, Amirul. In: Accounting and Finance. RePEc:iaf:journl:y:2021:i:2:p:19-24. Full description at Econpapers || Download paper | 1 |
| 43 | 2017 | Specifics of Allocation of Indirect Expenses by Construction Enterprises. (2017). Poslavska, Lyudmyla ; Yasyshena, Valentyna. In: Accounting and Finance. RePEc:iaf:journl:y:2017:i:2:p:63-69. Full description at Econpapers || Download paper | 1 |
| 44 | 2019 | Transformation of Taxation and Tax Procedures in the Information Society: Theoretical Concept. (2019). Synyutka, Nataliya. In: Accounting and Finance. RePEc:iaf:journl:y:2019:i:3:p:100-106. Full description at Econpapers || Download paper | 1 |
| 45 | 2023 | Causes and Consequences of the Formation and Development of the Institute of Professional Accountants. (2023). Golub, Natalia ; Ostapchuk, Serhii ; Zhuk, Valerii. In: Oblik i finansi. RePEc:iaf:journl:y:2023:i:2:p:23-28. Full description at Econpapers || Download paper | 1 |
| 46 | 2013 | Direct Taxation of Small Business Entities. (2013). Huzar, Bohdan ; Borovyk, Petro ; Nepochatenko, Olena . In: Accounting and Finance. RePEc:iaf:journl:y:2013:i:3:p:81-87. Full description at Econpapers || Download paper | 1 |
| 47 | 2015 | Accounting for Commercial Use of Innovative Products. (2015). Stolyarchuk, Nadiya . In: Accounting and Finance. RePEc:iaf:journl:y:2015:i:3:p:55-61. Full description at Econpapers || Download paper | 1 |
| 48 | 2020 | Development of Accounting in the Conditions of Introduction of Modern Information Technologies. (2020). Makurin, Andrii. In: Accounting and Finance. RePEc:iaf:journl:y:2020:i:1:p:52-58. Full description at Econpapers || Download paper | 1 |
| 49 | 2014 | Econometric Modelling of Interrelation between Stock Market Functioning and Parameters of Social & Economic Development of Ukraine. (2014). Zotsenko, Olena . In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:2:p:126-130. Full description at Econpapers || Download paper | 1 |
| 50 | 2016 | Classification of Product Losses of Supermarkets. (2016). Bardash, Serhiy ; Kopchykova, Inna . In: Accounting and Finance. RePEc:iaf:journl:y:2016:i:3:p:8-15. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2019 | Accounting for Water, Land and Biological Assets in the Context of Sustainable Development Management: The Choice of a Main Meter. (2019). Tsaruk, Nataliya ; Ostapchuk, Serhiy. In: Accounting and Finance. RePEc:iaf:journl:y:2019:i:2:p:36-47. Full description at Econpapers || Download paper | 3 |
| 2 | 2020 | Rural Areas Development Fund as a Financial Instrument for Spatial Justice in Land Use and Sustainable Rural Development. (2020). Prokopa, Ihor ; Borodina, Olena ; Yarovyi, Viktor ; Kyryziuk, Serhiy. In: Accounting and Finance. RePEc:iaf:journl:y:2020:i:3:p:122-130. Full description at Econpapers || Download paper | 2 |
| 3 | 2019 | Estimation of the Losses of the Ukraines Financial Potential from Military Conflict. (2019). Polchanov, Andriy ; Vygovska, Nataliia. In: Accounting and Finance. RePEc:iaf:journl:y:2019:i:4:p:70-77. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 3
| Year | Title | |
|---|---|---|
| 2024 | ||
| 2024 | ||
| 2024 | The Effect of Leverage, Liquidity and Firm Size on Tax Aggressiveness. (2024). Sudirgo, Tony. In: Oblik i finansi. RePEc:iaf:journl:y:2024:i:1:p:157-163. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Current Trends in Financing Innovative Development of Industrial Enterprises in Ukraine. (2023). Kneysler, Olga ; Spasiv, Natalia ; Hyzela, Iryna. In: Oblik i finansi. RePEc:iaf:journl:y:2023:i:3:p:126-137. Full description at Econpapers || Download paper | |
| 2023 | Sustainability reporting as a tool for attracting investments for the green reconstruction of Ukraines agibusiness. (2023). Metelytsia, Volodymyr. In: EconStor Open Access Articles and Book Chapters. RePEc:zbw:espost:285118. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document |
|---|
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization. (2021). Melnyk, Kateryna ; Okulicz-Kozaryn, Walery. In: Accounting and Finance. RePEc:iaf:journl:y:2021:i:3:p:142-148. Full description at Econpapers || Download paper |
10 most frequent citing series