Main»
Faculties»
Faculty of Accounting and Tax Management»
Departments»
Department of Auditing»
Academic Staff»
Koshets Oksana Vasylivna

Oksana Koshets

Department:	Department of Auditing
Position:	рrofessor
Teacher degree:	professor
Degree:	Ph.D. in Economics
Teaching Experience:	27
Profiles in international scientometric databases Orcid: https://orcid.org/0000-0003-1746-8163 Google Scholar: https://scholar.google.com/citations?hl=uk&user=IRn3DTEAAAAJ Scopus : https://www.scopus.com/authid/detail.uri?authorId=57217590392 Web of Science ResearcherID : AAI-8402-2021 Education 1983-1987 - Kyiv Institute of National Economy named after D.S. Korotchenko (now KNEU), specialityin Accounting and Analysis of Economic Activity, qualification: economist (diploma PV No. 732405 of 30.06.1987); 1994-1997 - Kyiv National Economic University named after Vadym Hetman, Post-graduate education,Department of Accounting and Auditing in Agriculture Scientific degree- Candidate of Economic Sciences; defenceof a thesis on the topic: “Accounting and analysis of the use of materials (on the example of the dairy industry)” was held on 31.01.1998 in the specialized academic council D 26.006.02, Kyiv National Economic University named after Vadym Hetman” Academic title- Professor of the Department of Auditing - 2022. Work Experience 1997 – till now - Kyiv National Economic University named after Vadym Hetman; 2016 - Present – Professor of the following departments: Accounting; Auditing; 2001 - 2016 – Associate Professor of the following departments: Accounting, Analysis and Auditing in the Agricultural Sector; Accounting; 1998 - 2001 – Senior Lecturer at the Department of Accounting and Auditing in Agriculture; 1997 - 1998 – Assistant of the Department of Accounting and Auditing in Agriculture. Member of the Academic Council of the Faculty of Accounting and Tax Management. 1987-2016 - practical work experience as an accountant, deputy chief accountant, chief accountant, auditor. 1994 – 2008 - Certified Auditor of Ukraine. Awards and Honors: 2001 – awarded the Gratitude of the Head of the Kyiv City State Administration; 2015 – awarded the title “Honored Employee of Kyiv National Economic University named after Vadym Hetman”; 2016 – awarded the Gratitude of the Ministry of Education and Science; 2016 – awarded with the Breastplate “For High Professionalism” by the All-Ukrainian Public Organization “Union of Auditors of Ukraine”; 2021 – awarded a Certificate of Honor by the State Higher Educational Institution Kyiv National Economic University named after Vadym Hetman. Professional development and internships Academy of Management and Administration in Opole (Poland). Certificate No. 191 dated April 15, 2021: “Modern audit issues in the EU. Accounting and taxation. Bank accounting and reporting” 180 hours (6 credits). Academy of Digital Development LLC. Certificate GDTfe-02-01151 dated 09/18/2022. Course: “DIGITAL TOOLS OF GOOGLE FOR EDUCATION” (basic level 30 academic hours). The Union of Ukrainian Entrepreneurs. Certificate of completion of the online course in the period 22.11.-02.12.2022. “How to set up remote work for business: Electronic Document Management, Qualified electronic signature and cyber defence” Public Organization “Professional Organization of Auditors, Accountants and Teachers of Accounting and Control Disciplines”. Certificate of participation in a short-term event: “Challenges of the present: new experience and new opportunities in accounting and control disciplines” No. 119 dated 29.09.2023 (4 hours) and No. 31 dated 06.10.2023 (4 hours). “CROW ERFOLD UKRAINE” LLC. Certificate of participation in the webinar: “Transfer pricing and international taxation: tools for counteracting the transfer of profits abroad” dated 11.04.2024 (4 hours) M.E.Doc LLC Certificate No. KNEU / V012 dated 29.04.2024 Theoretical and practical course on working with the computer program “M.E.Doc” in the period from 19.03.2024 to 26.04.2024 (90 hours). NGO “Professional Organization of Auditors, Accountants and Teachers of the OCD”. Certificate of participation in a short-term event: “Auditing and accounting 2025: trends and expected changes” №022 from 30.1.2024 (3 hours). Educational and Research Institute of Business Education named after Anatoliy Poruchnyk of the KNEU named after Vadym Hetman. Certificate of advanced training No. 2995 dated January 14, 2025. Program: “Distance technologies in the educational space of the university” (180 hours).

Department:	Department of Auditing
Position:	рrofessor
Teacher degree:	professor
Degree:	Ph.D. in Economics
Teaching Experience:	27
Biography:
Profiles in international scientometric databases Orcid: https://orcid.org/0000-0003-1746-8163 Google Scholar: https://scholar.google.com/citations?hl=uk&user=IRn3DTEAAAAJ Scopus : https://www.scopus.com/authid/detail.uri?authorId=57217590392 Web of Science ResearcherID : AAI-8402-2021 Education 1983-1987 - Kyiv Institute of National Economy named after D.S. Korotchenko (now KNEU), specialityin Accounting and Analysis of Economic Activity, qualification: economist (diploma PV No. 732405 of 30.06.1987); 1994-1997 - Kyiv National Economic University named after Vadym Hetman, Post-graduate education,Department of Accounting and Auditing in Agriculture Scientific degree- Candidate of Economic Sciences; defenceof a thesis on the topic: “Accounting and analysis of the use of materials (on the example of the dairy industry)” was held on 31.01.1998 in the specialized academic council D 26.006.02, Kyiv National Economic University named after Vadym Hetman” Academic title- Professor of the Department of Auditing - 2022. Work Experience 1997 – till now - Kyiv National Economic University named after Vadym Hetman; 2016 - Present – Professor of the following departments: Accounting; Auditing; 2001 - 2016 – Associate Professor of the following departments: Accounting, Analysis and Auditing in the Agricultural Sector; Accounting; 1998 - 2001 – Senior Lecturer at the Department of Accounting and Auditing in Agriculture; 1997 - 1998 – Assistant of the Department of Accounting and Auditing in Agriculture. Member of the Academic Council of the Faculty of Accounting and Tax Management. 1987-2016 - practical work experience as an accountant, deputy chief accountant, chief accountant, auditor. 1994 – 2008 - Certified Auditor of Ukraine. Awards and Honors: 2001 – awarded the Gratitude of the Head of the Kyiv City State Administration; 2015 – awarded the title “Honored Employee of Kyiv National Economic University named after Vadym Hetman”; 2016 – awarded the Gratitude of the Ministry of Education and Science; 2016 – awarded with the Breastplate “For High Professionalism” by the All-Ukrainian Public Organization “Union of Auditors of Ukraine”; 2021 – awarded a Certificate of Honor by the State Higher Educational Institution Kyiv National Economic University named after Vadym Hetman. Professional development and internships Academy of Management and Administration in Opole (Poland). Certificate No. 191 dated April 15, 2021: “Modern audit issues in the EU. Accounting and taxation. Bank accounting and reporting” 180 hours (6 credits). Academy of Digital Development LLC. Certificate GDTfe-02-01151 dated 09/18/2022. Course: “DIGITAL TOOLS OF GOOGLE FOR EDUCATION” (basic level 30 academic hours). The Union of Ukrainian Entrepreneurs. Certificate of completion of the online course in the period 22.11.-02.12.2022. “How to set up remote work for business: Electronic Document Management, Qualified electronic signature and cyber defence” Public Organization “Professional Organization of Auditors, Accountants and Teachers of Accounting and Control Disciplines”. Certificate of participation in a short-term event: “Challenges of the present: new experience and new opportunities in accounting and control disciplines” No. 119 dated 29.09.2023 (4 hours) and No. 31 dated 06.10.2023 (4 hours). “CROW ERFOLD UKRAINE” LLC. Certificate of participation in the webinar: “Transfer pricing and international taxation: tools for counteracting the transfer of profits abroad” dated 11.04.2024 (4 hours) M.E.Doc LLC Certificate No. KNEU / V012 dated 29.04.2024 Theoretical and practical course on working with the computer program “M.E.Doc” in the period from 19.03.2024 to 26.04.2024 (90 hours). NGO “Professional Organization of Auditors, Accountants and Teachers of the OCD”. Certificate of participation in a short-term event: “Auditing and accounting 2025: trends and expected changes” №022 from 30.1.2024 (3 hours). Educational and Research Institute of Business Education named after Anatoliy Poruchnyk of the KNEU named after Vadym Hetman. Certificate of advanced training No. 2995 dated January 14, 2025. Program: “Distance technologies in the educational space of the university” (180 hours).

Department:

Department of Auditing

Areas of research:

Areas of scientific research

research in the field of organization and methods of accounting, auditing and analysis of business entities;

research of accounting and sustainable development reporting

research on the implementation of electronic document management;

research in the field of compliance control.

Profiles in international scientometric databases

Orcid: https://orcid.org/0000-0003-1746-8163

Google Scholar: https://scholar.google.com/citations?hl=uk&user=IRn3DTEAAAAJ

Scopus : https://www.scopus.com/authid/detail.uri?authorId=57217590392

Web of Science ResearcherID : AAI-8402-2021

Uploaded files:

Downloaded files

Publications:

Publications in periodicals included in the list of professional journals of Ukraine, in scientometric databases, including Scopus, Web of Science, Core Collection

Isai O.V.Accounting information and decision making. Scientific and practical publication Independent Auditor. Kyiv: SOVA. No. 18. 2017. P. 33-40. (author’s edition) International indexing: EBSCOhost Electronic Journals Service (USA). (in Ukrainian)

Lakhtionova L., Kalabukhova S., Kuzminska О., Isai О.Technology of Express Analysis of Bank Profitability in the Digital Age. International Conference on Comprehensible Science. ICCS 2020. Lecture Notes in Networks and Systems. Springer, Cham. P.121-131(Scopus) DOI: https://doi.org/10.1007/978-3-030-66093-2_12

Samborskyi, O., Isai, O., Hnatenko, I., Rubezhanska, V., Yershova, O. Modeling of foreign direct investment impact on economic growth in a free market. Accounting, 2020, 6(5), P. 705–712 (Scopus) URL: http://www.growingscience.com/ac/Vol6/ac_2020_65.pdf

M Zos-Kior, I Hnatenko, O Isai, I Shtuler, O Samborskyi. Management of efficiency of the energy and resource saving innovative projects at the processing enterprises. - Management Theory and Studies for Rural Business [Online]. 2020. Vol..42 (4). P. 504-515. (Web of Science) DOI: https://doi.org/10.15544/mts.2020.52.

Isai O., Romashko О., Semenov А., Sazonova Т., Podik І., Hnatenko І. Methods of multi-criteria evaluation of economic efficiency of investment projects. Journal of Project Management. 2021. 6 (2). Р.93-98. (Web of Sсience)

M. Zos-Kior, O. Isai, S. Spivak, V. Lesiuk. Organizational and economic mechanism for managing the potential of a competitive enterprise. Bulletin of Bohdan Khmelnytskyi National University. Series Economic Sciences. 2021. No. 1. ISSN 2707-5036. P. 25-34. DOI: https://doi.org/10.31651/2076-5843-2021-1-25-34(in Ukrainian)

L. Lakhtionova, S. Kalabukhova, O. Isai, O. Chuk. The Organization of Analytical Procedure for Assessing the Tax Efficiency of the Company According to the Financial Statements for Digitalization. The 2018 International Conference on Digital Science. Lecture Notes in Networks and Systems.Springer, Cham. 2022. P.332-341. (Scopus). DOI: https://doi.org/10.1007/978-3-030-93677-8_29

O.V. Koshets, V.V. Melnychuk.Accounting information for strategic management needs. Economy and Society. 2024. No. 68. URL: https://economyandsociety.in.ua/index.php/journal/article/view/5078 DOI: https://doi.org/10.32782/2524-0072/2024-68-202(in Ukrainian)

Patents and copyrights

Copyright registered by the decision of the National Intellectual Property Authority of the State Enterprise “Ukrainian Institute of Intellectual Property” (UKRPATENT) No. 112354 dated 14.03.2022 for the scientific work “The organization of analytical procedure for assessing the tax efficiency of the company according to the financial statements for digitization”.

Copyright registered by the decision of the National Intellectual Property Authority of the State Enterprise “Ukrainian Institute of Intellectual Property” (UKRPATENT) No. 112305 dated 11.03.2022 for the scientific work “Technology of Express Analysis of Bank Profitability in the Digital Age”

Popular science and/or scientific and expert publications on scientific or professional topics, conference proceedings and abstracts

Isai O.V.Accounting information and decision making. Scientific and practical publication Independent Auditor. Kyiv: SOVA. No. 18. 2017. P. 33-40. (author’s edition) International indexing: EBSCOhost Electronic Journals Service (USA). (in Ukrainian)

Samborskyi, O., Isai, O., Hnatenko, I., Rubezhanska, V., Yershova, O.Modeling of foreign direct investment impact on economic growth in a free market. Accounting, 2020, 6(5), P. 705–712 (Scopus) URL: http://www.growingscience.com/ac/Vol6/ac_2020_65.pdf

M Zos-Kior, I Hnatenko, O Isai, I Shtuler, O Samborskyi.Management of efficiency of the energy and resource saving innovative projects at the processing enterprises. - Management Theory and Studies for Rural Business [Online]. 2020. Vol..42 (4). P. 504-515. (Web of Science) DOI: https://doi.org/10.15544/mts.2020.52.

M. Zos-Kior, O. Isai, S. Spivak, V. Lesiuk.Organizational and economic mechanism for managing the potential of a competitive enterprise. Bulletin of Bohdan Khmelnytskyi National University. Series Economic Sciences. 2021. No. 1. ISSN 2707-5036. P. 25-34. DOI: https://doi.org/10.31651/2076-5843-2021-1-25-34 (in Ukrainian)

L. Lakhtionova, S. Kalabukhova, O. Isai, O. Chuk. The Organization of Analytical Procedure for Assessing the Tax Efficiency of the Company According to the Financial Statements for Digitalization. The 2018 International Conference on Digital Science. . Lecture Notes in Networks and Systems.Springer, Cham. 2022. P.332-341. (Scopus). DOI: https://doi.org/10.1007/978-3-030-93677-8_29

Academic disciplines (courses)

Accounting - for applicants for the first (bachelor's) level of higher education;

Accounting of foreign economic operations - for applicants for the first (bachelor's) level of higher education;

Reporting of the enterprise in the digital economy - for applicants for the first (bachelor's) level of higher education;

Electronic document management in the public sector - for applicants for the second (master's) level of higher education;

Compliance Control and Business Risk Management - for applicants for the third (educational and scientific) level of higher education.

Educational and methodological publications

O. Koshets, I. Matienko-Zubenko. Methodical materials for the study of the discipline “Reporting of enterprises in the digital economy” for students of the first (bachelor's) level of higher education, field of study 07 “Management and Administration”, specialty 071 “Accounting and Taxation”, OPP “Digital Accounting”. Kyiv. KNEU. 2023. 16 p. URL: https://drive.google.com/drive/u/1/folders/1mXwXegncmq-n_pPryGLea8rr4rJVhUvh (in Ukrainian)

O. Koshets, Y. Kuzminskyi. Methodical materials for the study of the discipline “Professional Ethics and Communications in Digital Accounting and Auditing”for students of the first (bachelor's) level of higher education, field of study 07 “Management and Administration”, specialty 071 “Accounting and Taxation”, OPP “Digital Accounting”. Kyiv. KNEU. 2023. 21 p. URL: https://drive.google.com/file/d/1pbriLaAddOAyOXJ6xch1qXjZNBaG2zq5/view(in Ukrainian)

O. Koshets, Y. Kuzminsky, O. Samborsky. Methodical materials for the study of the discipline “Accounting of foreign economic operations” for students of the first (bachelor's) level of higher education, field of study 07 “Management and Administration”, specialty 071 “Accounting and Taxation”, educational and professional program “Accounting and Audit”. Kyiv. KNEU. 2024. 26 p.
URL: https://drive.google.com/file/d/1-JhK7KhuAGzEe7VsvjllmIzq0zhST55M/view (in Ukrainian)

O. Koshets, V. Melnychuk, O. Samborsky.Methodical materials for the study of the discipline “Accounting” for students of the first (bachelor's) level of higher education, field of study 07 “Management and Administration”, specialty 075 “Marketing”, educational and professional program “Marketing”. Kyiv. KNEU. 2024. 28 p. URL: https://drive.google.com/file/d/1lK3j4D4U2dEBModkITxsiLGct-2HuKTT/view?usp=sharing(in Ukrainian)

O. Koshets, V. Melnychuk, Methodical materials for the study of the discipline “Accounting and Taxation” for students of the first (bachelor's) level of higher education, field of study 07 “Management and Administration”, specialty 073 “Management”, educational and professional program “Management of the Social Sphere”. Kyiv. KNEU. 2025. 25 p. URL: https://drive.google.com/file/d/1JrFR3Zck7bfI-_KWtsf0Eak4LU4libOW/view?usp=sharing(in Ukrainian)

Distance courses MOODLE

O. Koshets.Distance learning course «Bukhhalterskyi oblik — Koshets —. ACGA35006U» [Online course "Accounting – Koshets – ACGA35006U"]. Electronic data. Kyiv: KNEU. Available at: https://ido-m.kneu.edu.ua/moodle/course/view.php?id=631[Accessed 30 Dec. 2024]. (In Ukrainian).

O. Koshets.Distance learning course «Kurs: 35 – EKZ – Bukhhalterskyi oblik – Koshets – QUAR497» [Online course "Course: 35 – EKZ – Accounting – Koshets – QUAR497"]. Electronic data. Kyiv: KNEU. Available at: https://ido-m.kneu.edu.ua/moodle/course/view.php?id=1013. (In Ukrainian).

O. Koshets.Distance learning course «37 – FV – Bukhhalterskyi oblik – Koshets – OPTL1165» [Online course "37 – FV – Accounting – Koshets – OPTL1165"]. Electronic data. Kyiv: KNEU. Available at: https://ido-m.kneu.edu.ua/moodle/course/view.php?id=4096[Accessed 30 Dec. 2024]. (In Ukrainian).

O. Koshets, V. Melnychuk, Distance learning course «Oblik i opodatkuvannia — Koshets, Melnychuk — ACAU35007U» [Online course "Accounting and Taxation – Koshets, Melnychuk – ACAU35007U"]. Electronic data. Kyiv: KNEU. Available at: https://ido-m.kneu.edu.ua/moodle/course/view.php?id=5904[Accessed 30 Dec. 2024]. (In Ukrainian).

O. Koshets.Distance learning course «Oblik zovnishnoekonomichnykh operatsii – Koshets – ACGA46010U_DIST» [Online course "Accounting for Foreign Economic Transactions – Koshets – ACGA46010U_DIST"]. Electronic data. Kyiv: KNEU. Available at: https://ido-m.kneu.edu.ua/moodle/course/view.php?id=4444[Accessed 30 Dec. 2023]. (In Ukrainian).

O. Koshets., I. Matiienko-Zubenko.Distance learning course «Zvitnist pidpryiemstv v umovakh tsyfrovoi ekonomiky – Koshets, Matiienko-Zubenko – ACAU49009U» [Online course "Enterprise Reporting in the Digital Economy – Koshets, Matiienko-Zubenko – ACAU49009U"]. Electronic data. Kyiv: KNEU. Available at: https://ido-m.kneu.edu.ua/moodle/course/view.php?id=193[Accessed 30 Dec. 2024]. (In Ukrainian).

Agroindustrial Sector Economics Faculty

Oksana Koshets

Downloaded files

Educational and methodological publications

Distance courses MOODLE