Liudmyla Shkulipa

Shkulipa L. is an associate professor with nine years of experience at the National Academy of Statistics, Accounting and Audit, and also at the private university "International European University" in Kyiv, Ukraine. As a Doctor she is responsible for the development of six distance courses on the online MOODLE system, such as: “Organization of Accounting”, “Implementations of IFRS”, “Accounting Policy”, “National Standards and Normative of Accounting”, “International Accounting”, “Taxes and fees administration”. And courses "Statistics" and "International Management" for foreign masters. Also, she is a freelancer-reviewer at the Enago company. The company advises authors to select an appropriate journal according to a research area, peer-reviewing before submitting a paper, and many other services that enhance the quality of the manuscript and accommodate author all publication process.

EDUCATION

PH.D. • 2014 • NATIONAL ACADEMY OF STATISTICS, ACCOUNTING AND AUDIT
Specialization 08.00.09 ‘Accounting, Audit and Analyze’.
The topic of research is ‘Accounting and Analysis Transactions of Social Protection Employees of Enterprise: Theory and Method’.
DR. • 2021 • NATIONAL SCIENTIFIC INSTITUTE OF AGRARIAN ECONOMICS
Specialization 08.00.09 ‘Accounting, Audit and Analyze’.
The topic of research is ‘Concepts of accounting development in terms of IFRS and innovative technologies.

RESEARCH INTERESTS

Digitalization in accounting and auditing; Structured digital reporting; IFRS XBRL Taxonomy; IFRSs; Conceptual Framework for Financial Reporting; Social statements; Integrated statements; Sustainable development

Scopus Publications

NEW GUIDELINES FOR THE APPLICATION OF INTERNATIONAL ACCOUNTING AND REPORTING STANDARDS AFTER BREXIT
Liudmyla SHKULIPA
Journal of European Economy, 2023
The UK’s exit from the EU is currently being studied not only as a major change in geopolitics, but also as a precursor to economic factors that create many accounting and taxation issues between Dublin, London and Brussels. The paper aims to review, identify and predict new guidelines for the application of International Financial Reporting Standards (IFRS) after the UK’s exit from the EU. Three possible benchmarks for the development of British accounting and auditing system after Brexit are identified. The article makes a significant contribution to the research by analytically assessing the UK’s accounting regulations after its exit from the EU, and comparing the functions of the new financial accounting board in London with those of the previous board. The study helps to define the guidelines for the further application of accounting standards in the UK and to highlight the prospects for the development and application of IFRS, both in the short and long term. For Ukraine, at a time of potential accession to the EU in 2024-2025, these issues are also relevant, as the UK, in addition to the EU, has become a significant economic partner for Ukraine during the war.
Political and Economic Aspects of Brexit Impact on Accounting Legislation in the UK - New Directions in Standards (GAAP UK and IFRS)
Liudmyla Shkulipa
Danube, 2023
Post-Brexit is currently being researched as not only an important geopolitical change but also as an economically conflicted period that constantly generates many issues in finance, accounting, and taxation. This paper aims to consider, identify and forecast – whether and what – the new directions for the development of IFRS and GAAP UK after Brexit. The research methods are based on a deductive research approach with elements of descriptive content analysis. The results of the study helped to determine the development direction of accounting in the UK after Brexit in the short term – the continued application of IFRS, adopted by the EU. However, it is obtained that the task of the British government – to harmonize its sovereignty with IFRS, taking into account the requirements of the EU – is being successfully implemented. So, the direction of the development of British accounting in the future – is the creation of its mechanism for the approval of national standards, controlled by the government. However, the British accounting system and IFRSs have many unresolved issues after Brexit that might be the subject of future studies.
Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World
Lyudmyla Shkulipa
Studia Universitatis Vasile Goldis Arad Economics Series, 2021
The article examines the impact of updated IFRS on the current convergence of national accounting and reporting rules in Japan, the USA, China, France, Germany, the UK, and Ukraine based on a theoretical analysis of 59 rules and concepts of IFRS. The new differences between the updated IFRS and GAAP of these countries based on the comparative analysis were revealed. The results of the study show currently Ukraine (51%) and the United Kingdom (47%) are the most convergent with IFRS, although their degree of convergence has decreased significantly after recent innovations in IFRS; a new question arises for the UK after Brexit regarding the further application of IFRS; countries with strong national accounting traditions continue to avoid rapid changes in their GAAP; 4) the increase in the convergence of GAAP Japan with IFRS will not be possible shortly. The conclusion states that the main obstacle in the convergent process GAAP and IFRS is that: 1) IFRS are changing based on GAAP USA, rather than vice versa; 2) IFRS do not belong to the “stable to change standards”, so users have a certain distrust of the declared high quality of IFRS. The study results add significant novelty to scientific and practical research on the impact of frequent changes in IFRS both locally and internationally.
Evaluation of accounting journals by coverage of accounting topics in 2018–2019
Shkulipa Lyudmyla
Scientometrics, 2021
Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges
Liudmyla Shkulipa
Studia Universitatis Vasile Goldis Arad Economics Series, 2021
This article aims to research the major changes in the Conceptual Framework of Financial Reporting; to find out the new gaps in the current document; to group the changes into categories; to analyze the current difficulties and consequences of these changes for a consistent understanding between standard-setters and practitioners. The Onion research model based on the quantitative data collection with elements of descriptive analysis was considered as important contributions to the research methodology of the Conceptual Framework for Financial Reporting investigation. As a result, a comparative analysis of the financial reporting concepts was made between July 1989, September 2010, and March 2018. The implications of results are two-fold. On the one hand, the revised Conceptual Framework is a more comprehensive set of concepts that enhance the understanding between practitioners and standard-setters. On the other hand, it consists of the new gaps most of them in the ―Updating” category. It is concluded that this innovation complicates the reporting process for practitioners because it requires using of additional judgments. Besides, the investigation shows some IFRS are not justified within only the Conceptual Framework that might be the subject for further research.
The role of the state in increasing labor productivity in agricultural enterprises of Ukraine
Sergey Yekimov, Volidymyr Sarychev, Natalya Malyuga, Liudmyla Shkulipa, Anastasiia Poltorak
E3s Web of Conferences, 2021
In this article examines the economic and management reasons for the low profitability of most Ukrainian agricultural enterprises. Due to the low level of salaries, there is a shortage of qualified service personnel. Approximately 90% of agricultural machinery in the fields is obsolete or worn out. The younger generation tends to go to work in the city. Increasing labor productivity will reduce the costs of agricultural enterprises and contribute to the successful functioning of the labor market. Professional development, training and retraining of personnel are essential for agricultural enterprises. Enterprises without government support are experiencing difficulties in solving this problem. In our opinion, an active role of the state in training workers in the agricultural sector of the economy will help to reduce the level of migration of labor resources from rural areas to cities. An increase in the level of responsibility of employees, in our opinion, can be achieved through training and subsequent state certification, with the aim of using their professional knowledge and skills in the future.
The impact of brexit on the further development of ifrs and accounting system in the UK: Advantages and disadvantages
Cogito, 2020
Analysis and diagnostics of financial condition of Ukrainian railway: 2010–2011
Actual Problems of Economics, 2013

RECENT SCHOLAR PUBLICATIONS

Розвиток нормативного рівня методології бухгалтерського обліку відповідно до Концептуальної основи фінансової звітності
МН М., ШЛ В.
зб. праць учасників ІІ Міжнар. наук.-практ. конф. “Роль бухгалтерського … , 2023
2023
НОВІ ОРІЄНТИРИ ЗАСТОСУВАННЯ МІЖНАРОДНИХ СТАНДАРТІВ ОБЛІКУ ТА ЗВІТНОСТІ ПІСЛЯ ВИХОДУ ВЕЛИКОБРИТАНІЇ З ЄС
Л ШКУЛІПА
Журнал європейської економіки 22 (2), 264-286 , 2023
2023
Political and Economic Aspects of Brexit Impact on Accounting Legislation in the UK–New Directions in Standards (GAAP UK and IFRS)
L Shkulipa
DANUBE 14 (1), 1-25 , 2023
2023
Citations: 1
Вплив змін у вимогах МСФЗ на співставність показників фінансової звітності
ЛВ Шкуліпа
Стратегія розвитку України: фінансово-економічний та гуманітарний аспекти … , 2023
2023
NEW GUIDELINES FOR THE APPLICATION OF INTERNATIONAL ACCOUNTING AND REPORTING STANDARDS AFTER BREXIT. Journal of European Economy, 22(2), 266-286. doi:https://doi.org/10.35774 …
L SHKULIPA
Journal of European Economy 22 (2), 266-286 , 2023
2023
Shkulipa,L.(2023).Political and Economic Aspects of Brexit Impact on Accounting Legislation in the UK – New Directions in Standards (GAAP UK and IFRS). DANUBE,14(1) 1-25. https …
S Liudmyla
Danube, 1-25 , 2023
2023
Європейські виклики українським науковцям у сфері бухгалтерського обліку
ШЛВ Малюга Н.М.
Роль бухгалтерського обліку, аудиту та податкової політики у розбудові … , 2022
2022
Blockchain, XBRL, IFRS Relevance among Current Accounting Publications: Quantification of the Largest Publishers
L Shkulipa
International Journal of Economics, Management and Accounting, 433-497 , 2021
2021
Citations: 7
Role and importance of IFRS in the system of improving the quality of accounting
Л Шкулипа
EcoSoEn, 64-71 , 2021
2021
Research of International Financial Reporting Standards and Accounting System in the UK in the Post-Brexit Period
VOV Sabluk P.T., Shkulipa L.V., Stetsiuk L.S.
Pacific Business Review International 13 (12), 109-127 , 2021
2021
РОЛЬ И ЗНАЧЕНИЕ МСФО В СИСТЕМЕ ПОВЫШЕНИИ КАЧЕСТВА БУХГАЛТЕРСКОГО УЧЕТА
L Shkulipa
EcoSoEn 1 (1-2), 64-71 , 2021
2021
Важливість XBRL у підготовці фахівців обліково-економічних спеціальностей
НМ Малюга, ЛВ Шкуліпа
Рекомендовано до друку рішенням Вченої ради ЗУНУ, протокол № 9 від 26 … , 2021
2021
Оцінка впливу Brexit та COVID-19 на діяльність регулюючих інституцій в сфері бухгалтерського обліку та аудиту
ЛВ Шкуліпа
Національна академія статистики, обліку та аудиту , 2021
2021
Analysis of impact of changes in IFRSs on Convergence of Accounting Systems in World
L Shkulipa
Studia Universitatis Vasile Goldiş, Arad-Seria Ştiinţe Economice 31 (3), 75-103 , 2021
2021
Citations: 5
РОЗВИТОК НОРМАТИВНОГО РІВНЯ МЕТОДОЛОГІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ: ВПЛИВ НОВОЇ КОНЦЕПТУАЛЬНОЇ ОСНОВИ
НМ Малюга, ЛВ Шкуліпа
НАУКОВИЙ КОМІТЕТ КОНФЕРЕНЦІЇ, 90 , 2021
2021
The role of the state in increasing labor productivity in agricultural enterprises of Ukraine (SCOPUS)
PA Shkulipa L., Malyuga N., Yekimov S., Sarychev V.
E3S Web Conf 254 , 2021
2021
Citations: 11
Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges (WEB OF SCIENCE)
S L
Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice. 30 (4), 20-44 , 2021
2021
Citations: 12
МЕТОДИЧНІ РЕКОМЕНДАЦІЇ ДЛЯ ПІДГОТОВКИ ДО ПРАКТИЧНИХ ЗАНЯТЬ з навчальної дисципліни Міжнародні та національні стандарти бухгалтерського обліку
ЛВ Шкуліпа
2021
Evaluation of Accounting Journals by Coverage of Accounting Topics in 2018-2019 (SCOPUS)
S Liydmyla
Scientometrics, https://doi.org/10.1007/s11192-021-03875 , 2021
2021
Citations: 8
Symmetric Prudence in new definitions of Conceptual Framework for Financial Reporting
S Liudmyla
New Challenges in Accounting and Finance 5, 35-49 , 2021
2021
Citations: 4

MOST CITED SCHOLAR PUBLICATIONS

Застосування SWOT-аналізу для оцінки доцільності проведення реструктуризації на залізничному транспорті (Application of SWOT-Analysis to Estimate the Integrity of Restructuring …
L Shkulipa
Вісник соціально-економічних досліджень, 48 , 2013
2013
Citations: 32
Розвиток бухгалтерського обліку у вимірі міжнародних стандартів фінансової звітності та інноваційних технологій: методологія та практика: монографія.
ЛВ Шкуліпа
http://dx.doi.org/10.2139/ssrn.3797610 , 2020
2020
Citations: 16
Аналіз методології обліку основних засобів за МСБО 16 “Основні засоби” та П(С)БО 7 “Основні засоби”: теорія і практика
Ш Л.
Науковий вісник Національної академії статистики, обліку та аудиту, 102-112 , 2018
2018
Citations: 16
Вплив макроекономічних чинників на заробітну плату працівників залізничного транспорту: стохастичний зв''язок
ЛВ Шкуліпа
Вісник економіки транспорту і промисловості, 267-274 , 2013
2013
Citations: 15
Принципи підготовки та подання фінансової звітності за МСФЗ: синтез теорії та практики
ЛЄ Момотюк, ЛВ Шкуліпа
Інвестиції: практика та досвід, 7-12 , 2015
2015
Citations: 14
Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges (WEB OF SCIENCE)
S L
Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice. 30 (4), 20-44 , 2021
2021
Citations: 12
Трансформація фінансової звітності на IFRS: сучасні питання (Transition Financial Reporting in IFRS: Contemporary Issues)
L Shkulipa
Шкуліпа Л.(2016). Трансформація фінансової звітності на IFRS: сучасні … , 2016
2016
Citations: 12
The role of the state in increasing labor productivity in agricultural enterprises of Ukraine (SCOPUS)
PA Shkulipa L., Malyuga N., Yekimov S., Sarychev V.
E3S Web Conf 254 , 2021
2021
Citations: 11
Приватно-державне партнерство-крок залізничної галузі до соціальної відповідальності
ЛВ Шкуліпа
Вісник економіки транспорту і промисловості, 113-120 , 2015
2015
Citations: 10
Evaluation of Accounting Journals by Coverage of Accounting Topics in 2018-2019 (SCOPUS)
S Liydmyla
Scientometrics, https://doi.org/10.1007/s11192-021-03875 , 2021
2021
Citations: 8
Рост дебиторской задолженности: преимущества и недостатки
ЛВ Шкулипа
Экономика и менеджмент инновационных технологий , 2015
2015
Citations: 8
Blockchain, XBRL, IFRS Relevance among Current Accounting Publications: Quantification of the Largest Publishers
L Shkulipa
International Journal of Economics, Management and Accounting, 433-497 , 2021
2021
Citations: 7
Pryntsypy pidhotovky ta podannia finansovoi zvitnosti za MSFZ: syntez teorii ta praktyky [Principles of preparation and presentation of financial statements in accordance with …
LY Momotiuk, LV Shkulipa
Investytsii: praktyka ta dosvid—Investments: practice and experience 22, 7-12 , 2015
2015
Citations: 7
Zastosuvannja SWOT-analizu dlja ocinky docil'nosti provedennja restrukturyzacii'na zaliznychnomu transporti Ukrai'ny
LV Shkulipa
Visnyk social'no-ekonomichnyh doslidzhen 1, 168-175 , 2013
2013
Citations: 7
Людмила ШКУЛІПА
Л Шкуліпа
Economic Analysis 30 (4) , 2020
2020
Citations: 6
Практична сфера застосування методики обліку курсових різниць за МСФЗ (Practical Areas of Using of the Method of Accounting of Foreign Exchage Rate in by IFRS)
L Shkulipa
Шкуліпа ЛВ Практична сфера застосування методики обліку курсових різниць за … , 2015
2015
Citations: 6
Analysis of impact of changes in IFRSs on Convergence of Accounting Systems in World
L Shkulipa
Studia Universitatis Vasile Goldiş, Arad-Seria Ştiinţe Economice 31 (3), 75-103 , 2021
2021
Citations: 5
Соціально відповідальна реструктуризація залізничного транспорту в Україні як провідна детермінанта в ССВЗТ
ЛВ Шкуліпа
Review of transport economics and management, 44-50 , 2012
2012
Citations: 5
Symmetric Prudence in new definitions of Conceptual Framework for Financial Reporting
S Liudmyla
New Challenges in Accounting and Finance 5, 35-49 , 2021
2021
Citations: 4
Конверсія вітчизняної практики обліку податку на прибуток до міжнародних стандартів фінансової звітності
Л Шкуліпа
Молодий вчений, 195-200 , 2019
2019
Citations: 4

Publications

Shkulipa L. The impact of Brexit on the further development of IFRS and accounting system in the UK: advantages and disadvantages. Multidisciplinary Research Journal "Cogito". Vol. XII. No. 4 / December 2020. pp. 90-113 (Scopus).
Shkulipa L. Grouping of major changes in Conceptual Framework of financial reporting and analysis of new challenges. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice. 2021. 31(2). P. 20-44 10.2478/sues-2021-0007 (Web of Science).
Shkulipa L. Evaluation of Accounting Journals by Coverage of Accounting Topics in 2018-2019. Scientometrics. 2021. DOI: 10.1007/s11192-021-03875-5. (Scopus (Q1).
Yekimov S., Sarychev V., Malyuga N., Shkulipa L., Poltorak A. The role of the state in increasing labor productivity in agricultural enterprises of Ukraine. E3S Web Conf. Vol. 254, 2021. International Scientific and Practical Conference “Fundamental and Applied Research in Biology and Agriculture: Current Issues, Achievements and Innovations” (FARBA 2021) (Scopus).
Shkulipa, L. Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World. Studia Universitatis „Vasile Goldis” Arad – Economics Series, vol. 31, no. 3, 2021, p. 75-103. (Web of Science).
Sabluk P.T., Shkulipa L.V., Stetsiuk L.S., Voloshina O.V. Research of International Financial Reporting Standards and Accounting System in the UK in the Post-Brexit Period.

RESEARCH OUTPUTS (PATENTS, SOFTWARE, PUBLICATIONS, PRODUCTS)

Shkulipa L. Accounting Journals: Scopus, Web of Science, SCImago. Berlin: Walter de Gruyter - Sciendo. 2020. 287 p.
Shkulipa L.V. Development of accounting in terms of International Standards of Financial Reporting and innovative technologies: methodology and practice: monograph. Nizhyn: TPK "Orchid", 2020. 616 p. (in Ukrainian)

Industry, Institute, or Organisation Collaboration

Railway, agriculture

INDUSTRY EXPERIENCE

Railway; Agriculture