Professional profile. D.Sc. (Economics and management of enterprises, 2017). Dissertation on the topic "Accounting-information Support of Socially Responsible Enterprise Management".

27 years of teaching in the leading Ukrainian universities.

Professor of Department of Accounting and Taxation of the State University of Trade and Economics.

Lectures in Integrated reporting (MA and Postgraduates), Reporting international corporation (BA), Information systems and technologies in accounting (BA).

Guarantor of the educational and scientific program of the 2nd level of higher education "Accounting and taxation in international business”.

The head of budget research project “Accounting and auditing of the social responsibility of the enterprise” (No. 00112U000258, 2015-2018); “Accounting for the enterprise in the digital economy” (2020-2022).

Member of Specialized Academic Council D 26.055.01 in Economic Branches of Science, the State University of Trade and Economics, since 2018.

Invited reviewer of the scientific publication "Foreign trade: economy, finance, law" (ISSN 2616-6119), since 2018.

Accredited to supervise doctoral theses. Supervisor of MA theses.

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

 ACADEMIC DEGREES:

• Professor of the Department of Accounting and Taxation, Kyiv National University of Trade and Economics, 2022
• Doctor of Sciences (Economics), 08.00.09 - accounting, analysis and audit. (by types of economic activity), 2016
• Associate Professor of the Department of Accounting, Kyiv National University of Trade and Economics, 2007
• PhD in Economics, 08.00.09 - accounting, analysis and audit. (by types of economic activity), 2003
• Qualification "Engineer-economist", specialty "Organization of mechanized processing of economic information", Kyiv Institute of National Economy, 1984

ACADEMIC TITLES:

• Professor of the Department of Accounting and Taxation, Kyiv National University of Trade and Economics, 2022
• Associate Professor of the Department of Accounting, Kyiv National University of Trade and Economics, 2007

ACADEMIC APPOINTMENTS:

• Professor of the Department of Accounting and Taxation, Kyiv National University of Trade and Economics, since 2018.
• Associate Professor of the Department of Accounting, Kyiv National University of Trade and Economics, 2005 – 2018.
• Senior Lecturer of the Department of Accounting, Kyiv National University of Trade and Economics, 2003-2005.
• Assistant Lecturer of the Department of Accounting, Kyiv National University of Trade and Economics, 1997 – 2003.
• chief accountant of the Ukrainian Association for the Development of Management and Business Education, 2003-2007.
• chief accountant of "Altair" LLC, 1997-2003.
• accountant of JV "Duncan-Kyiv" LLC, 1995 - 1997.
• accountant-programmer of Mirromal-Valentyn JV, 1994-1995.
• Economist of the planning and economic department of the Research Institute "Orion", 1993.
• programmer engineer of Kyiv Institute of Automation, 1984 – 1993.

PUBLICATIONS

MONOGRAPHS

1. Korol, S. (2016). Business Social Responsibility: Theory and Methodology Accounting. Kyiv, Ukraine. 416 р. (In Ukrainian). URL: https://knute.edu.ua/file/MjExMzA=/3a2160b1b234e3f450bdf951cd052e75.pdf
2. Korol, S. & Bondar, T. (2018). Generalization of Product Quality Assurance Costs: Methodological Approach. Competitiveness of entrepreneurial structures: features and prospects. Agenda Publishing House, Coventry, United Kingdom, 2018, 84-94 (In English).
3. Korol, S. & others (2016). Disciplinary Matrix of Management Reporting. Kyiv, Ukraine. 8-43, 161-171 (In Ukrainian). URL: https://knute.edu.ua/file/MjExMzA=/d62942079de2288fc5cb81b1911f95a6.pdf
4. Korol, S. & others (2016). Place of Social Responsibility of Business in Theory, Subject and Purpose of Accounting. Current State and Prospects of Development of Accounting and Economic Analysis of Enterprises in Ukraine. Berdyansk, Ukraine, 103-110 (In Ukrainian).
5. Korol, S. & others (2015). Bases and Terminological Analysis of Business Social Responsibility Concept. The new role of marketing and communication technologies in business and society: global and local aspects. Publishing house «BREEZE», Montreal, Canada, 2015, 191-202 (In Ukrainian).
6. Korol, S. & others (2014). Social Responsibility of Government, Business, Citizens: monograph. Dnipropetrovsk: National Mining University, Ukraine. Issue 1. 362–370 (In Ukrainian).
7. Korol, S. & others (2013). Impact of the Tax System on the Formation of Corporate Social Responsibility in Strategic Management of National Economic Development: a monograph. Donetsk: DonNTU, Ukraine. Issue 2. 23–37 (In Ukrainian).

TEXTBOOKS

1. Korol, S. Accounting in the Hotel Industry: a textbook. Kyiv: Kyiv. nat. trade and economy University, 2005. 346 р. URL 
2. Napadovska, L., Korol, S., & Mazina, О. Management Accounting: Workshop; for the head ed. L. Napadovska. Kyiv: Kyiv. nat. trade and economy University, 2008. 300 р.
3. Shapoval, S., Tarasenko, I., Korol, S., Shynkarenko, O. Equipment of restaurant facilities. Activity Automation System restaurant facilities D2System: laboratory workshop. Kyiv: Kyiv. nat. trade and economy University, 2011. 95 p.
4. Accounting in trade and restaurant business: training manual for students. higher education / [ L.  Naparovskaya, A. Shapovalova, S. Korol, et al.]; for the head ed. L. Nakamovskaya; Kyiv: Kyiv. nat. trade and economy University, 2012. 395 р.
5. Accounting by Type of Economic Activity: a textbook / O.V. Fomina, S.Ya. Korol, O.G. Zadniprovsky at. set. Kyiv: Kyiv. nat. trade and economy University, 2021. 388 с. DOI: 10.31617/np.knute.2021-951.

ARTICLES

Scopus & Web of Science

1. Курбет М., Король С. Аналіз екологічних аспектів соціальної відповідальності підприємств торгівлі та їх відображення в звітності. Фінансово-кредитна діяльність: проблеми теорії та практики. Том 1 (48), 2023. С. 216-217. https://doi.org/10.55643/fcaptp.1.48.2023.3960 (in Ukrainian) - Web of Science.
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. https://doi.org/10.3846/btp.2022.13330  (In English) - SCOPUS.
3. Korol, SY, Nykyforuk, O.I., Pelekh, U.V., Barabash, N.S. & Romshko, О.М. (2022). Transfer Pricing Documentation: Globalization and Regional Optimization. Universal Journal of Accounting and Financethis link is disabled, 10(1), 219–230 (In Engl,ish) - SCOPUS.
4. Rogovyi, A., Serbov, M., Korol, S., Akhundova & A.H.G., Suzdalieva, O. (2020) Features of Business Processes Model Building in Field of International Tourism Business. International Journal of Entrepreneurship. 24 (1 Special Issue), 1-7 (In English) - SCOPUS.
5. Korol, S.Y., Bondar, T.L. (2012). State Regulation of Spirits & Liqueur Industry. Actual Problems of Economics, 137(11), 86–94 (in Ukrainian) - SCOPUS.

Other scientific publications

1. Korol, S. & Romashko, O. (2022). Korporatyvna sotsialʹna vidpovidalʹnistʹ u stratehiyakh transfertnoho tsinoutvorennya (Corporate social responsibility in transfer pricing strategies). Foreign trade: economy, finance, law. No. 3. 4-18. DOI: https://doi.org/10.31617/zt.knute.2022(122)01 (In Ukrainian).
2. Korol S., Semenova S &, Kurbet M. (2022). Vprovadzhennya zvitnosti pro stalyy rozvytok v Ukrayini: stan ta perspektyvy v umovakh yevrointehratsiyi  (Implementation of sustainable development reporting in Ukraine: state and prospects in the context of European integration). Business Inform, №1. 294 – 301. DOI: https://doi.org/10.32983/2222-4459-2022-1-294-301 (In Ukrainian).
3. Korol S., Fomina O., Zadniprovskyi O. Korporatyvna zvitnist': transponuvannja polozhen' Dyrektyvy 2013/34/JeS (Corporate Reporting: Transposition of the Provisions of EU Directive 2013/34). Zovnishnja torgivlja: ekonomika, finansy, pravo. 2021. № 5. S. 77-92. Serija. Ekonomichni nauky. DOI: https://doi.org/10.31617/zt.knute.2021(118)05 (In Ukrainian).
4. Korol, S. & Hnasko, O. (2022). Ethics of professional accountants as a factor influencing the economic environment. Business Inform, №12-2021. DOI: https://doi.org/10.32983/2222-4459-2021-12-217-224  (In Ukrainian).
5. Korol, S. (2020). Directive 2013/34 / EC: Implementation Experience in National Legislation. Foreign Trade: Economics, Finance, Law. Series: Economic Sciences. Issue 2 (109), 115-128. (In Ukrainian).
6. Korol, S. & Sokolova, N. (2019).  Podannya ta Rozkryttya Informatsiyi pro Finansovi Aktyvy u Finansoviy Zvitnosti (Presentation  and  Disclosure  of  Financial  Assets  in  the  Financial Statements). Scientific Bulletin of KSU. Series «Economic Sciences», No 36. DOI: https://doi.org/10.32999/ksu2307-8030/2019-36-21 (In Ukrainian).
7. Korol, S. (2018). Socially Responsible Enterprise: Concept, Identification, Levels. Economy of Ukraine. Issue 6, рр. 69-83 (In Ukrainian).
8. Korol, S. (2017). Accounting Support of Non-financial Reporting. Business Inform. Issue 3, 346-352 (In Ukrainian).
9. Korol, S. (2017). Features of Financial Statements of Socially Responsible Enterprise. Economy of Ukraine. Issue 4, 80-88 (In Ukrainian).
10. Korol, S. (2017). Practical Aspects of Audit of Non-financial Reporting. Economics: time realities. Issue 3, 49-59 (In Ukrainian).
11. Korol, S. (2017). Ethics of Professional Accountants in Context of Social Responsibility of Business. School of Professional Accountant. Issue 6. 17-18 (In Ukrainian).
12. Korol, S. (2017). Practical Aspects of Audit of Non-financial Reporting. Bulletin of ChSTU. Series «Economic sciences». Issue 44. Vol. 2, 55-63 (In Ukrainian).
13. Korol, S. (2016). Determination of Functional Capacity of Accounting. Herald of Odessa National Economic University. Vol. 21. Issue 7 (49), 176-180 (In Ukrainian).
14. Korol, S. (2016). Normative Regulation of Social Responsibility Accounting. Global and National Problems of Economy. Issue 9, 791-796. http://global-national.in.ua/archive/9-2016/162.pdf (In Ukrainian).
15. Korol, S. (2016). Theoretical Principles of Social Accounting. Accounting and Finance. Issue 2 (72), 29-34 (In Ukrainian).
16. Korol, S. (2016). Accounting Approach to Facts of Economic Activity Knowledge. Scientific Bulletin of Mukachevo State University. Series “Economics”. V. 2. 152–156 (In English).
17. Korol S. (2016). Accountability and a Socially Responsible of Business. Business-Inform. Issue 10, 338–342 (In English).
18. Korol, S. (2016). Control as a Function of Accounting and Management. Problems and Prospects of Economics and Management. Issue 1, 275-280 (In Ukrainian).
19. Korol, S. (2015) Discretionary Component of Business Social Responsibility in Knowledge – Economy – Society. Challenges of Contemporary Economies in the Face of global market conditions, Book 1. Edited by: Ryszard Borowiecki, Andrzej Jaki, Pawel Lula. Publishing House: Foundation of the Cracow University of Economics, Cracow. 125–131 (In English).
20. Korol, S. (2015). Formation of accounting: social aspect. Herald of Kyiv National University of Trade and Economics. V. 6. 115–126 (In English).
21. Korol, S. (2015). Accounting in the USSR: Socially Responsible Aspect. Youth Economic Digest. N. 2-3. 21-28 (In Ukrainian).
22. Korol, S. (2014). Management Reporting: the Nature and Formation Algorithm. Business Inform. Issue 7, 325–331 (In Ukrainian).
23. Korol, S. (2014). Methodological Foundations of Accounting for Social Responsibility Of Business. Scientific Works of the Donetsk National Technical University. Economic series. 2. 120-124.
24. Korol, S. (2014). Requirements and Principles of Managerial Reporting. Economics and Management: Theory and Practice: Collection of Scientific Articles. Vol. 1. Verlag SWG IMEX GmbH, Nürnberg, Deutschland. 147-152 (In Ukrainian).
25. Korol, S. (2013). Institutional Approach to Social Responsibility. Herald of Kyiv National University of Trade and Economics. Issue 3, 42-55 (in Ukrainian)
26. Korol, S. (2013). Normative Documents on Social Responsibility of Business. Economy of Ukraine. Issue 9, 85-96 (in Ukrainian).
27. Korol, S. (2013). Social Responsibility of Business: Regional Level. Journal L’Association 1901 «SEPIKE». Issue 2, 235–239.
28. Korol, S. (2011) Nonfinancial Reporting of the Enterprise. Herald of Kyiv National University of Trade and Economics. Issue 6. 102-113 (in Ukrainian).
29. Korol, S. (2010). Theoretical Foundations of the Company's Social Activity. Economic Sciences. Theory and Economic History: a Collection of Scientific Professors of the Lutsk National Technical University. Issue 7 (28), V. 1, рр. 385-401 (in Ukrainian).
30. Korol, S. (2009). Role of Managerial Accounting in Achieving Social Responsibility of Business. Herald Kyiv National University of Trade and Economics. Issue 1, 80-87 (in Ukrainian).
31. Korol, S. (2006). Social Aspects of Enterprise Economics Management. Herald National University of Water and Environmental Engineering. Issue 4 (36), 64-71 (in Ukrainian).
32. Korol, S. (2006) Financial Aspects of Solving Social Problems of Enterprise. Herald Kyiv National University of Trade and Economics. Issue 6. 52-58 (in Ukrainian).
33. Korol S.Y. (2006) Mechanism of Functioning of Social Security System in Ukraine. Modern directions of theoretical and applied research: a collection of scientific papers of Odessa National Maritime University. T. 5 "Economics". Odessa, рр. 15-17 (in Ukrainian).

PROCEEDINGS OF CONFERENCES:

1. Korol, S. (2022). Ecological accents of the activity of retail trade companies. Strategy of sustainable development of Ukraine: present and prospects: materials of the II All-Ukrainian Internet Conference dedicated to the 30th anniversary of the Department of Ecology, Environmental Protection Technology and Forestry of the National University of Water Management and Nature Management. Ukraine, 14th of September. https://drive.google.com/file/d/1jF1nPoRsI2BxbofQAfJKIEmgiRAJsTyC/view (In Ukrainian).
2. Korol, S., Romashko, O.M. & Shapovalova, A.P. (2021). Professional ethics of an accountant is a factor in the competitiveness of Ukraine's economy. Globalization challenges of national economies: Proceedings of the International Research and Practical Conference. Ukraine, 19th of October (In Ukrainian).
3. Korol, S. (2021). The Constitution of Ukraine or where the social responsibility of business begins. Economics, finance, accounting, management and law: strategic development priorities in the context of globalization: Proceedings of the International Research and Practical Conference. Ukraine, 14-15th of July. 39-41 (In Ukrainian).
4. Korol, S. (2021). Management report: information "about" or "for" enterprise management? Synergetic drivers of accounting, tax audit and business analytics : Proceedings of the International Research and Practical Conference. Ukraine, 14-15th of April. 39-41 (In Ukrainian).
5. Korol, S. (2020). Social Responsibility of Trading Enterprises: New Challenges for Accounting and Reporting System. Development of the Accounting, Analysis and Audit System in Ukraine: theory, methodology, organization: Proceedings of the XVIII All-Ukrainian Research and Practical Conference. Kyiv. Ukraine (In Ukrainian).
6. Korol, S. (2018). Interested and Interested Parties as Participants in Economic Processes. Enterprise Economics: Modern Problems of Theory and Practices: Proceedings of the VII International Research and Practical Conference. Ukraine, 14-15th of September. 227-229 (In Ukrainian).
7. Korol, S. (2016). Essence of Concept and General Characteristics of Accounting Law. Facultatea de Stiinte Economice Universitate de Stat Din Moldova. Text: LB. ROM., Rusä, Alte LB. Sträine. - BIBLIOGR. La sfârsitul art. 206-209 (In English).
8. Korol, S. (2016). Level of Implementation of Social Responsibility. Social and economic solidarity - Ukrainian choice: Proceedings of the International Symposium. Kyiv, Ukraine. 28th of January. 117-118 (In Ukrainian).
9. Korol, S. (2016). Integrated Reporting Model of enterprise or on Verge of Balancing Financial and Non-financial Information. Accounting and Analytical Provision of Anti-crisis Management of Enterprise: Proceedings of the All-Ukrainian Round Table. Kyiv, Ukraine, 21st of April. 10-12 (In Ukrainian).
10. Korol, S. (2016). Integration of Financial and Non-financial Information in Reporting of Enterprises. Prospects for Development of Accounting, Control and Analysis in Context of European Integration: Proceedings of the IV International Research and Practical Conference. Kherson, Ukraine, 26th of May. 122-125 (In Ukrainian).
11. Korol, S. (2016). Measurement as a Factor in Accounting. Globalization Challenges for Development of National Economies: Proceedings of the International Research and Practical Conference. В. 2. Kyiv, Ukraine, 17-18th of October. 491-502 (In Ukrainian).
12. Korol, S. (2015). Regarding Voluntary Social Responsibility. Current Issues of Economic Sciences: Proceedings of the VI International Research and Practical Conference. Zaporozhye. Ukraine, 13–14th of March..7-10 (In Ukrainian).
13. Korol, S. (2015). Society and Accounting: Development Factor. Development of Accounting, Economic Analysis and Audit in the 21st Century: Proceedings of the International Research and Practical Conference. Zhytomyr, Ukraine, 6-7th of October. 44-46 (In Ukrainian).
14. Korol, S. (2014). Three Revolutions of Managerial Reporting. Problems and Mechanisms for Reproducing Ukraine's Resource Potential in Context of European Integration: Proceedings of the VI International Research and Practical Conference. Rivne, Ukraine, 16–17th of October (In Ukrainian).
15. Korol, S. (2014). Users of Managerial Reporting of Enterprise. State and Prospects of Development of Accounting and Information System in Ukraine: Proceedings of the III International Research and Practical Conference. Ternopil, Ukraine, 10–11th of October. 69-71 (In Ukrainian).
16. Korol, S. (2014). Purpose, Functions and Tasks of Managerial Reporting. Economy of Country: State, Achievements and Prospects for Further Cooperation with EU Countries: Proceedings of the International Research and Practical Conference. Odessa, Ukraine, 19-20th of September. 36-39  (In Ukrainian).
17. Korol, S. (2013). Social Activity of Business Entities: Accounting Facility. Problems of transformation of economies in globalization: Proceedings of the International Research and Practical Conference. Ternopil, Ukraine, 25th of April, 293-295 (In Ukrainian).
18. Korol, S. (2013). Socio-responsible Business Activity as an Object of Management. Reforming Economy of Ukraine: State and Prospects: Proceedings of the International Research and Practical Conference. Kyiv, Ukraine, 29th of November, 95-98 (In Ukrainian).
19. Korol, S. (2012).Social Responsibility of Business in Accounting System. Actual Problems of Accounting, Analysis, Audit and Control in Conditions of an Open Economy: Proceedings of the International Research and Practical Conference. Dushanbe, Tajikistan, 6-7th of July, 89-92 (In Ukrainian).
20. Korol, S. (2012). Estimates of Social Efficiency of Enterprise. Strategic Directions of Accounting, Analysis and Auditing: Proceedings of the International Research and Practical Conference. Kyiv, Ukraine, 15th of March. (In Ukrainian).
21. Korol, S. (2012). Preparation of Accountants and Auditors for Socially Responsible Business. Innovation in Education: Proceedings of the International Research and Practical Conference. Kiev, Ukraine, 16-17th of October. 155-156 (In Ukrainian).
22. Korol, S. (2012). Tax System as a Factor in Formation of Social Responsibility of Business. Theory and Practice of Economic Development Management: Proceedings of the International Research and Practical Conference. Kyiv, Ukraine, 22-24th of November. 196-197 (In Ukrainian).
23. Korol, S. (2011). Socially Responsible Tourist Enterprise. Hotel and Restaurant, Tourist and Exhibition Business: Innovative Directions of Development: Proceedings of the International Research and Practical Conference. Kyiv, Ukraine, 12–14th of October. 114-116 (In Ukrainian).
24. Korol, S. (2010). Social Activity of Company as an Object of Accounting. Accounting audit, Finance: Modern problems of theories, practices and training of specialists: Proceedings of the International Research and Practical Conference. Kharkiv, Ukraine. 28–29th of October. 93-94 (In Ukrainian).
25. Korol, S. (2008). Information Basis for Implementation of Social Responsibility of Business. Problems and Prospects of Socio-economic Development of Region in Conditions of European integration processes: Collection of TEST DOP. Proceedings of the International Research and Practical Conference. Chernivtsi, Ukraine, 6-7th of November. 193-195 (In Ukrainian).

AWARDS AND HONORS:

• Certificate of honor on the occasion of the decade of the university (2004).
• Diploma of the Desniansky District Council (2008).
• Gratitude of the Mayor for his significant personal contribution to the development of national science, strengthening of the scientific and technological potential of the capital and on the occasion of the Day of Science (2010).

PROFESSIONAL DEVELOPMENT:

• Business and university cooperation development project "Uni-Biz Bridge (certificate No. 240, July 11-14, 2022)
• LLC "MASTER: STREAM", certificate "Certified teacher of the Academy of MASTER solutions", 2021.
• LLC "Ernst & Young Audit Services", the program "Actual issues of accounting under IFRS. Consolidation of financial statements", certificate No. 45/20, 2020.
• LLC "BDO". BDO Academy, training "Effective business communications", certificate No. BDO_A-43/2020, 2020.
• Ernst & Young Audit Services LLC, program "International Financial Reporting Standards: Content and Practical Application", certificate No. 5792, 2019.
• Pryashiv University (Slovak Republic, Pryashiv), certificate No. 001/16 – 2019, internship abroad, 2019.
• "Beaumond GROUP" LLC, internship, 2018.
• LLC "MASTER: STREAM", certificate of a specialist with the right to teach "Master Accounting", 2018.
• Certified training center of PROKOM LLC, user certificate of the software product "1C: Accounting for Ukraine, 8.3", 2018.
• Center "Development of corporate social responsibility", Seminar "Global CSR trends: what is the difference between 2016 and 2017", 2017.
• Center "Development of corporate social responsibility", training "How to teach corporate social responsibility", 2014.

ADDITIONAL ACTIVITIES:

• Member of the specialized academic council K 26.055.01 (specialty 08.00.09 – accounting, analysis and audit (by types of economic activity)), since 2019
• Invited reviewer of the scientific journal of the publishing house, Kyiv National University of Trade and Economics "Bulletin of the Kyiv National University of Trade and Economics" ISSN: 1727-9313 (Print), 2616-5856 (Online), since 2018.
• Member of the Ukrainian Federation of Professional Accountants and Auditors, 2018.

HOBBY:: travelling, music, contemporary art.