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OLHA ROMASHKO

обліку та оподаткування

OLHA ROMASHKO

e-mail: o.romashko@knute.edu.ua

PhD in Economics, Associate Professor

Scholar's Profile:Scopus   Publons   Google Scholar        ORCID

Scope of Interests: covers problems of harmonization and convergence of accounting in the context of globalization.

Professional profile. Ph.D. (Accounting, Analysis and Audit (by the types of economic activity, 2015). Associate Professor of the Department of Accounting and Taxation,

Course supervisor: «International standards of professional ethics for accountants» (MA; PhD), «Accounting and financial reporting according to International Financial Reporting Standards» (MA), «Tax consulting» (MA). 22 years of teaching in the leading Ukrainian universities. 

Member of Ukrainian Federation of Professional Accountants and Auditors (UFPAA), from 2018.

Member of International public organization council of independent accountants and auditors (IPOCIAA), from 2012.

Participant of research projects: “Convergence of national accounting systems in the conditions of globalization” (0117U000056, 2018-2021), "Accounting for business value management" (0118U000131, 2018-2020), "Accounting and taxation in trade" (0118U000052. 2017-2021), "Accounting for foreign economic activities of the enterprise" (2022-2026).

Participant of «The Global Ethics Day – 2022» UFPAA forum "Moment to empower Ethics, Kyiv, 19/10/2022).

Supervisor of Master theses textbook "Management accounting" (2020), textbook "Accounting by types of economic activity" (2021).

Supervisor of Master theses.

Author of 60 scientific publications, co-author of the 5 textbooks and author of scientific articles indexed in SCOPUS and WoS.

Language skills: Ukrainian (native), English (B2), French (B1).

COURSES: «Accounting», «Accounting due to economic activity», «Acсounting and international financial reporting», «Accounting of small enterprises»

ACADEMIC DEGREES:

  •  PhD in Economics, Kyiv National University of Trade and Economics, 2016

ACADEMIC TITLES:

  • Associate professor of the Department of Accounting and Taxation, Kyiv National University of Trade and Economics, since 2015
  • ​Senior Lecturer of the Department of Accounting and Taxation, Kyiv National University of Trade and Economics, 2014 - 201
  • Associate professor of the Department of Accounting, Analysis and Auditing, University of Economics and Law “KROK”, 2008 - 2011
  • Senior Lecturer of the Department of Accounting, Analysis and Auditing, University of Economics and Law “KROK”, 2002 - 2008
  • Senior Lecturer of the Department of Accounting and Auditing, National Academy of Management, 2000 – 2002

AWARD AND HONORS:

  • Kyiv National University of Trade and Economics, Gratitude on science advancement, 2017
  • Department of Education and Science, Youth and Sport Kyiv City Council Gratitude on high professionalism , 2013
  • For high professionalism, Ministry of Education and Science of Ukraine, 2009
  • For high professionalism of young scientists’ training, Department of Education and Science, Kyiv City Council, 2007

PUBLICATIONS

MONOGRAPHS

1. Romashko O. Sopko V/ Accounting aspects of franchising/ Monograph “Scientific development and achievements”/V.Sopko, O.Romashko - London: «Sciemcee Publishihg», 2018. – 344-356 p.

2. Romashko O.M.  Sopko V.V.,.Disclosure of separate accounting information according to US GAAP and IFRS / Sopko V.V., Romashko O.M. // Modern challenges and trends in the development of accounting, taxation, auditing and reporting in Ukraine and the world: a collective monograph. - Zhytomyr: PP "Ruta", 2020. - 342 p. http://dspace.puet.edu.ua/bitstream/123456789/10852/1/%D0%9C%D0%BE%D0%BD%D0%BE%D0%B3%D1%80%D0%B0%D1%84%D1%96%D1%8F%20%D0%9F%D0%9D%D0%A3%202020.pdf

3. Economics of uncertainty: a practical view of the problem: monograph // by General ed. Dr. Econ. Sciences, Prof. V. I. Hrushka; Kyiv. KROC University of Economics and Law, 2021. - 503 p. Personal Contribution - Sections: YII . "Organization and methodological techniques of state financial audit in conditions of uncertainty and risk" co-authored with Bradul O.M., Shepelyuk V.A. https://library.krok.edu.ua/media/library/category/monografiji/grushko_0023.pdf

4. Romashko O.M., Shapovalova A.P. Tax reporting in the conditions of digitalization: innovations and problems// State management and administration, service sphere, economy and international relations as driving forces of economic growth of the XXI century states: monograph. //European scientific platform. 2022, p. 2-16 https://ojs.ukrlogos.in.ua/index.php/monographs/article/view/18836

TEXTBOOKS

  1. Fomina O., Avhustova (Sobchuk) O., et al. (2022) Accounting. Kyiv, Ukraine: SUТЕ. (In Ukrainian).
  2. Fomina O., Korol S., Romashko O. and others Accounting by type of economic activity. Kyiv (2021), Ukraine: KNUТЕ. (In Ukrainian).
  3. Fomina O., Avhustova O., Holovina D. and others (2021) Managerial Accounting Kyiv, Ukraine: KNUТЕ. (In Ukrainian).
  4. Accounting and financial reporting according to international standards: a textbook / O.V. Fomina, S.M. Semenova, O.M. Romashko, O.O. Augustova, D.V. Golovina, O.M. Prokopova, I.K. Shushakova; for the head ed. O.V. Fomina. Kyiv: Kyiv. nat. trade and economy University, 2021. 225 p.

ARTICLES

Scopus & Web of Science

  1. Kuzub M., Moshkovska O., Ihnatenko T., Kuzmenko O. and Romashko O. (2022). Features of Accounting, Taxation, and Filing Reporting During Martial Law. Review of Economics and Finance. 2022; 20; 1026-1033. DOI: https://doi.org/10.55365/1923.x2022.20.114 (Scopus
  2. Fomina O., Zadniprovsky O., Korol S., Romashko O. (2022).Professional judgement in accounting: contents and conditions of application. Business: Theory and Practice, Vol. 23 №1, рр. 26–38. DOI https://doi.org/10.3846/btp.2022.13330 (Scopus). (In English).
  3. Kuzub, M., Zadniprovskyi, O., Romashko, O., Avhustova, O., Shushakova, I. Comparative Analysis of Ukrainian and European Accounting Standards Scientific Horizonst, 2022, 25(1), pp. 96–103 https://doi.org/10.31617/3.2022(125)04 (Scopus) (In English).
  4. Romashko OM.., Korol S.Y., Nykyforuk OI.., Pelekh U.V., Barabash N.S. (2022). Transfer Pricing Documentation: Globalization and Regional Optimization / Universal Journal of Accounting and Finance., 2022, 1000, p.219-230 (Scopus) (In English).
  5. Romashko O., Hnatenko I., Shtuler I., Bulkot G., Bugay N. (2021). The innovative potential of agro-processing enterprises in the context of resource conversation and crisis management/ Journal of Higienic Engineering and Design, 2021? 35/ p/62-66. (Scopus) (In English).
  6. Current aspects of the cryptocurrency recognition in Ukraine/ Fomina O., Moshkovska O., Avhustova O., Romashko O., Holovina D.//Banks and Bank Systems,. –2019. -No 14 .-, Issue No2-P. 203–213 (Scopus).
  7. Romashko O. Managing the financial state of oil & gas sector enterprises / O. Kryukova, T. Ye. Kalyna, N. M.              Burdeina, O. M. Romashko //Financial and credit activity –problems of the theory and practice. 2019. No 28 (1).     –p. 158-170 (Web of Science)

Other scientific publications

  1. Fomina O., Romashko O. Semenova S. (2022). Professional ethics of accountants: its features and problem aspects of observing ethical principles. Economy and society: Electronic scientific journal. Vol. 46. DOI: https://doi.org/10.32782/2524-0072/2022-46-42 (In Ukrainian).
  2. Romashko O. (2022). Social responsibility of business: accounting and auditing in conditions of sustainable development. International scientific journal "Internauka". Series: "Economic Sciences". No. 6. https://doi.org/10.25313/2520-2294-2022-6-8087 (In Ukrainian).
  3. Fomina O, Romashko O., Shapovalova A. (2022). State regulation of import operations under martial law. Foreign trade: economics, finance, law. No. 6 (122), pp. 55-72. https://doi.org/10.31617/3.2022(125)04
  4. Korol S., Romashko O. (2022). Corporate social responsibility in transfer pricing strategies. Foreign trade: economics, finance, law. 2022. No. 3 (122) pp. 4-18. https://doi.org/10.31617/zt.knute.2022(122)01i.org/10.31617/zt.knute.2022(122)01
  5. Augustova O.O., Romashko O.M., Kuzmenko O.P. (2022). Corporate reporting: European experience. Business-Inform, 2022. No. 1 P. 74-82. (In Ukrainian).
  6. Romashko O.M., Shushakova I.K., Slobodianyk A. (2021). Organization of accounting outsourcing at the enterprise" Journal "Economy and Society" No. 32. https://doi .org/10.32782/2524-0072/2021-32-110 (In Ukrainian).
  7. Romashko O.M., Tatenko N., Tatenko M. (2021). The main problematic aspects of leasing under IFRS and ways to solve them" "Business inform", No. 12. (In Ukrainian).
  8. Disclosure of separate accounting information according to US GAAP and IFRS / Sopko V.V., Romashko O.M. // Modern challenges and trends in the development of accounting, taxation, auditing and reporting in Ukraine and the world: a collective monograph. - Zhytomyr: PP "Ruta", 2020. - 342 p. (In Ukrainian).
  9. Romashko O.M., Znamerovska A.O. (2020). Valuation and accounting of finished products according to IFRS. "Young Scientist. 2020. No. 11(87). (In Ukrainian).
  10. Romashko O.M., Commandant O.M. (2020). Innovative accounting tool of the 21st century. Commandant O.M.// Scientific and practical journal "Economic Studies". Issue 4(30) 2020 (In Ukrainian).
  11. Romashko O.M., Commandant O.M. (2019). Accounting policy of the enterprise as an element of the accounting system. Collection of articles of the International Scientific and Practical Conference "Business Management, Economics and Social Sciences" Coventry. UK, 25.10.2019.
  12. Sopko V.V., Fomina O.V. Romashko O.M. (2019). The valuation of business in the terms of European integration // External trade. No. 3. (In English).
  13. Romashko O.M., Sopko V.V., Ovsyuk N.V. (2019). The accounting aspect of expenses for social protection of personnel in the context of compliance with the principles of social responsibility. Professional scientific and industrial magazine "Business-navigator". International University of Business and Law. No. 5(54) 2019.
  14. Romashko О. (2017)ю Classification of Socially-Oriented Business Entities Costs. / Kostiantyn Galak & Olga Romashko. Global Journal of Management and Business Research: D Accounting and Auditing /Volume 17 Issue 1 Version 1.0 Year 2017. (In English)

ADDITIONAL ACTIVITIES:

  • Member of the Council of Independent Accountants, since 2012
  • Member of the Federation of Professional Accountants, since 2018
  • Member of Ukrainian Federation of Professional Accountants and Auditors, since 2015

PROFESSIONAL DEVELOPMENT:

  • Educational research training on “Innovative educational approaches: experience of the EU countries and its implementation in young scientists’ training in economics and management”, specialization 071 “Accounting and Taxation”, certificate С No 20170733, 24 - 28 July 2017, Riga. Baltic Research Institute of Transformation Economic Area Problems, Latvia
  • Educational research training on “Novel and Innovative teaching methods”, certificate No 1681/PLSAP/2018, from 12 February to 2 March 2018, Cracow University of Economics, Poland

HOBBY:fiction literature, theatre, travelling

11.05.2023
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остання редакція 05.06.2023
42708