Department of Financial Technologies and Entrepreneurship
Education and Research Institute of Business, Economics and Management Sumy State University

Plikus Iryna

Plikus Iryna

Associate Professor

Contac information:
Cabinet: К2-357
+38(0542) 665-110
E-mail: i.plikus@finance.sumdu.edu.ua
Facebook: https://www.facebook.com/ira.plicous.7

Scientific degree

Candidate of Economic Sciences (PhD) (specialty 08.04.01 – finances of enterprises), 1995

Academic status

Associate Professor’s degree of the Department of Finance (1998)

Disciplines

Accounting, IFRS, Business Law

Research interests

Finance, Crisis Management, Innovations, Entrepreneurship, Accounting, IFRS, Forensic Accounting,  Performance Management, Value-based management 

1981 – 1987 – studies at the Kharkiv Institute of Engineering and Economics, specialty “Economics and organization of the machine-building industry” (diploma);

June 1, 1987 – March 31, 1991 – engineer, senior engineer, junior researcher at the Department of Economics, Sumy Branch of Kharkiv Polytechnic Institute (now Sumy State University);

April 1, 1991 – March 1, 1992 – researcher at the Center for Economic Research (Sumy);

March 2, 1992 – September 30, 1994 – engineer, junior researcher, researcher at the Department of Economics of Sumy Institute of Physics and Technology (now Sumy State University);

01.10.1994 – 24.06.1995 – researcher of the Department of Finance of Sumy State University;

June 25, 1995 – August 31, 2000 – Associate Professor of Finance, Sumy State University;

01.09.2000 – 14.03.2005 – Associate Professor of Accounting and Auditing of the Ukrainian Academy of Banking of the NBU;

March 15, 2005 – February 14, 2018 – Associate Professor of Finance and Credit, Sumy State University;

February 15, 2018 – until now – Associate Professor of Finance and Entrepreneurship, Sumy State University.

Ph.D. thesis: “Environmental finance of enterprises” (1995, specialty 08.04.01 – finances of enterprises)

2018

Boronos VG, Plikus IY Anti-crisis financial management in entrepreneurship // Entrepreneurship, trade and exchange activities: Textbook / for general. ed. Doctor of Economics, Prof. IM Sotnik, Doctor of Economics, Prof. LM Taranyuk. – Sumy: “University Book”, 2018. – P. 95-119.

2020

  • Plikus I.Y., Karpenko O.V., Golovina D.V. The value of education for professional development, economic growth and security. // The trajectories of the formation of the national innovation strategy to ensure the economic security of Ukraine: a monograph / by general. ed. Cand. econ. Sciences, Assoc. LS Zakharkina. – Sumy: Sumy State University, 2020. – P.70-79 https://essuir.sumdu.edu.ua/handle/123456789/80029  
  • Sobol GO, Karpenko OV, Plikus IY Accounting as a valuable resource for meeting the socio-environmental projects of stakeholders. // Corporate social and environmental responsibility and partnership of stakeholders for sustainable development / edited by Ph.D. Makarenko IO. – Sumy: SSU, 2020. P.47-58 https://essuir.sumdu.edu.ua/handle/123456789/76332

2019

  • Plikus I. Anti-crisis management in ensuring the financial security of business from the standpoint of strategic and resource-oriented positional approach. // Theoretical and methodological principles of development of the financial system of Ukraine on the basis of innovation and investment strategies: monograph. Kryvyi Rih: DonNUET. 2019. S.228-237 https://essuir.sumdu.edu.ua/handle/123456789/72928    

2018

  • Plikus I.Y. Marketing intangible assets and enterprise costs // Reengineering of business processes of marketing sphere of industrial enterprises: monograph / for general. ed. Dr. econ. Sciences, Prof. L.M. Taranyuk – Sumy: Publisher SNAU, 2018. – 500 p. C. 374-378 https://essuir.sumdu.edu.ua/handle/123456789/70894

2020

2019

2018

2017

  • Plikus I. Investigation of methods of counteracting corporate fraudulence: accounting-legal approaches to the identification of abusonment // Technology audit and production reserves – 2017. – № 4/4 (36). – р.22-28 DOI: 10.15587 / 2312-8372.2017.108782 (in English) https://essuir.sumdu.edu.ua/handle/123456789/58347

2016 р.

2015

  • Plikus, I.Y. Determination of financial independence of territories taking into account indicators “financial potential” and “level of shadowing of the economy” / I Plikus, V Boronos // Economic Annals-XXI. – 2015. – № 1-2. -С.74-77.https://essuir.sumdu.edu.ua/handle/123456789/39110
  • Plikus, I.Y. Intellectual property and intellectual capital as intangible assets and objects of accounting / I.Y. Plikus // Global and national problems of economy [Electronic scientific edition]. – 2015. – Issue 8. – P. 1164-1168. Access mode: http://essuir.sumdu.edu.ua/handle/123456789/43670

2020

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  • Antoniuk N. A., Plikus I. Yo., Myronova A. Indicators of financial system security // Socio-Economic Challenges : Proceedings of the International Scientific and Practical Conference, Sumy, November 3–4, 2020. Sumy, 2020. P. 456-459. https://essuir.sumdu.edu.ua/handle/123456789/81036  

  • Plikus I. Yo., Antoniuk N. A. The influence of digitalization on transformation processes on the labor market // Socio-Economic Challenges : Proceedings of the International Scientific and Practical Conference, Sumy, November 3–4, 2020. Sumy, 2020. P. 460-465 https://essuir.sumdu.edu.ua/handle/123456789/81038

  • Plikus IY, Zhukova TA Estimation of enterprise activity on the basis of financial reporting // Accounting-analytical and statistical methods and models in taxation, business, economy: materials of the XVI All-Ukrainian scientific-practical Internet conference, Irpin, November 30, 2020 r. https://essuir.sumdu.edu.ua/handle/123456789/81085

  • Plikus IY Accounting and information support of fraud prevention // Accounting-analytical and statistical methods and models in taxation, business, economy: materials of the XVI All-Ukrainian scientific-practical Internet conference, Irpin, November 30-December 4, 2020  https://essuir.sumdu.edu.ua/handle/123456789/81082    

  • Plikus IY, Karpenko OV, Golovina DV Integrated reporting as a factor in the formation of business reputation in terms of the concept of sustainable development // Accounting, analysis, audit and taxation: a modern paradigm in terms of sustainable development: materials VI International scientific-practical conference dedicated to the 20th anniversary of the Audit Department of KNEU named after Vadym Hetman, Kyiv, December 10, 2020 https://essuir.sumdu.edu.ua/handle/123456789/81077  

  • Plikus IY, Omelchenko AO, Semenyaka VV Quality management of financial statements through the professional judgment of the accountant. Innovations in accounting and analytical support and management of financial and economic security in the context of digitalization. Proceedings of the IX International Scientific and Practical Conference, Kharkiv, November 12, 2020: abstracts. Kharkiv: OM Beketov Kharkiv National University of Municipal Economy, 2020. P. 174-175.  https://essuir.sumdu.edu.ua/handle/123456789/80908

  • Plikus IY, Podpovitna G.Yu., Darchenko KA Risk-oriented accounting and information system to ensure financial and economic security of the enterprise. Innovations in accounting and analytical support and management of financial and economic security in the context of digitalization. Proceedings of the IX International Scientific and Practical Conference, Kharkiv, November 12, 2020: abstracts. Kharkiv: OM Beketov Kharkiv National University of Municipal Economy, 2020. P. 176-177. https://essuir.sumdu.edu.ua/handle/123456789/8090

  • Karpenko OV, Plikus IY, Golovina DV The impact of innovations on the implementation of the principles of didactics in the training of accounting and finance. Innovations in accounting and analytical support and management of financial and economic security in the context of digitalization. Proceedings of the IX International Scientific and Practical Conference, Kharkiv, November 12, 2020: abstracts. Kharkiv: OM Beketov Kharkiv National University of Municipal Economy, 2020. P. 108-113. https://essuir.sumdu.edu.ua/handle/123456789/80906

  • Karpenko, OV, Plikus IY, Golovina DV Financial aspects of ecologically sustainable development of territories. Problems and prospects of financial system development in modern conditions: collection of materials of the II International scientific-practical Internet conference (Poltava, April 9-10, 2020). – Poltava: PUET, 2020. – P. 13-17. https://essuir.sumdu.edu.ua/handle/123456789/77623
  • Karpenko OV, Plikus IY, Golovina DV From traditional accounting to digital accounting. Current problems and prospects for the development of accounting, analysis and control in a socially-oriented enterprise management system: Proceedings of the III All-Ukrainian scientific-practical conference. Poltava, March 31, 2020. – Poltava, 2020. – P.60-62. https://essuir.sumdu.edu.ua/handle/123456789/77478

2019

  • Karpenko OV, Plikus IY, Golovina DV Directions for solving the problem of digital competence formation of a modern accountant. Current trends in accounting and taxation in Ukraine: global challenges – management decisions: Proceedings of the All-Ukrainian scientific-practical conference dedicated to the 100th anniversary of the Chartered Institute of Management Accountants (SIMA) (March 29, 2019, Irpin). Irpen; Institute of Accounting, Analysis and Auditing. SFSU University. 2019. S.255-269 https://essuir.sumdu.edu.ua/handle/123456789/72927

2018

  • Plikus IY, Ganus IS, Osadcha OO Review of innovation and information technologies of accounting // Development of national financial and economic systems in the context of globalization: Collection of materials of the International scientific-practical. internet conference in memory of Professor M.G. Mikhailov (November 22, 2018; Sumy) / Answer. for vip. O. Pasko. Sumy: CNAU, 2018. 629 p https://essuir.sumdu.edu.ua/handle/123456789/70890
  • Karpenko OV, Plikus IY, Golovina DV The impact of digitalization on the development of accounting // International. Scientific-practical internet conference “Socio-economic and legal factors of development of the national economy of Ukraine: accounting, analytical and control aspects in modern conditions of integration processes”. November 22, 2018, Poltava – PUET, 2018 https://essuir.sumdu.edu.ua/handle/123456789/70891

2016

  • Plikus I. Accounting component of financial management / Plikus I, Karpenko O. // The economy of bulgaria and the european union: science and business / Twelfth International Scientific Conference of Young Scientists, November 11, 2016, Sofia – Sofia: UNS. – 2016. P.233-242 https://essuir.sumdu.edu.ua/handle/123456789/50500

2015

  • Ogol OO, Plikus IY Methods of intellectual capital assessment in the implementation of business valuation / O. Ogol, I. Plikus // Socio-economic development of the state: experience, problems, prospects: a collection of materials of the International scientific-practical conference (Kyiv, October 23-24, 2015). ). In 2 parts – Kyiv: NGO “Kyiv Economic Research Center”, 2015 – Part 2. – 112 p. Access mode: http://essuir.sumdu.edu.ua/handle/123456789/42481
  • Plikus I., Vakarchuk V. Die steuerung immaterieller vermogenswerte im krisenmanagement / I. 2015), Volume I / Financial and Economic Scientific Council, 2015. – P.56-61 Access mode: http://essuir.sumdu.edu.ua/handle/123456789/43828
  • Plikus IY, Vakarchuk VV Forensic accounting of intangible assets / I. Plikus, V. Vakarchuk // Development of financial and economic situation at different levels of government: enterprise, region, state: materials of the International scientific-practical conference (Dnepropetrovsk, November 6-7, 2015). In 4 parts. – Dnepropetrovsk: NGO “Perspective”, 2015. – Part 4. – P.70-73. Access mode: http://essuir.sumdu.edu.ua/handle/123456789/42770
  • Plikus IY, Alekseeva SO The use of the principle of “going concern” in auditing / I. Plikus, S. Alekseeva // Economic security of the country: threats and challenges in the context of globalization: a collection of abstracts of scientific papers of participants of the International scientific-practical conference for students, graduate students and young scientists (Kyiv , November 20-21, 2015). In 2 parts. – Kyiv: Analytical Center “New Economy”, 2015. – Part 2. – P.29-32. Access mode: http://essuir.sumdu.edu.ua/handle/123456789/42972
  • Plikus IY, Klimashivska GV Continuous activity of the enterprise: the view of the accountant and auditor on the basic principle of accounting and reporting / IJ Plikus, GV Klimashivska // Ways to stabilize the financial and economic condition of the country: materials of the International scientific-practical conference (Lviv, October 23-24 2015) / NGO “Lviv Economic Foundation”. – Lviv: LEF, 2015. – P.134-137 Access mode: http://essuir.sumdu.edu.ua/handle/123456789/42589

Other scientific papers (SSU Repositiry),  (SSRN)  

  • Finansove zabezpechennia regionalnoho rozvytku v umovakh efektyvnoho prirodokorystuvannya [Text]: Upravlinnia protsess finansovoho zabezpechennia v sistemy ekologoorientovanoho rozvytku rehionu: zvit pro NDR (final) / ker. V.G. Boronos. – Sumy: Sumy State University, 2018. – 64 p. N state registration 0115U002552 (performer) https://essuir.sumdu.edu.ua/handle/123456789/73011 
  • Cost-oriented management of enterprises based on the stakeholder approach [Text]: report on research (final) / ker. O.O. Zakharkin. – Sumy: SSU, 2018. – 79 pp. N state registration 0117U004069 (performer) https://essuir.sumdu.edu.ua/handle/123456789/73046 Financial support of regional development in the conditions of effective nature use [Text]: report on research (intermediate) / ker. V.G. Boronos. – Sumy: Sumy State University, 2017. – 69 p. N state registration 0115U002552 (performer) https://essuir.sumdu.edu.ua/handle/123456789/68044