
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
- Zhukova T., Ermolenko K., Plikus I. Modern problems of audit services in Ukraine. isSnik SSU. Series “Economy”, 2020, 1, 86-92 DOI: 10.21272 / 1817-9215.2020.1-09 https://essuir.sumdu.edu.ua/handle/123456789/78694 \
- Boronos, V.G., Plikus, I.Y. , Kubakh, T.G. , Fedchenko, K. A. Methodology for assessing the level of innovative development of the territories . – 2020. Vol. 41 (Issue 07) Year 2020. Page 11 https://essuir.sumdu.edu.ua/handle/123456789/79325
- Plikus IY Tools of crisis management: problematic issues of application / IJ Plikus // Young scientist. — 2020. — №1. – С. 259-264. DOI: https://doi.org/10.32839/2304-5809/2020-1-77-57 https://essuir.sumdu.edu.ua/handle/123456789/78667
2019
- Plikus I.Y. Digital economy: key trends in the world and prospects for Ukraine. A young scientist. 2019, 12 (76), 470-476 DOI: https://doi.org/10.32839/2304-5809/2019-12-76-101 https://essuir.sumdu.edu.ua/handle/123456789/76298
- Plikus I.Y. Entrepreneurship and self-employment in the digital economy: state, problems and new opportunities. A young scientist. 2019, 11 (75), 591-595 DOI: https://doi.org/10.32839/2304-5809/2019-11-75-126 https://essuir.sumdu.edu.ua/handle/123456789/76558
- Plikus IY, Gorbatenko AV Problematic issues of accounting policy formation by state organizations (on the example of service centers of the Ministry of Internal Affairs of Ukraine). Economic Studies.2019, 4 (26), 137-140 https://essuir.sumdu.edu.ua/handle/123456789/76300
- Osadcha OO, Plikus IY Pension system of Ukraine: stages of formation, problems and solutions. Regional economy and management. 2019, 4 (26), 44- 49 https://essuir.sumdu.edu.ua/handle/123456789/76295
- Zhukova TA, Ganus IS, Plikus IY Analysis of the audit services market in Ukraine. Bulletin of SSU. Series “Economy”, 2019, 2, 63-69 DOI: https: //doi.org/10.21272/1817-9215.2019.2-8 https://essuir.sumdu.edu.ua/handle/123456789/76894
- Plikus IY, Ganus IS, Gordeeva AV Implementation of IFRS 9 “Financial Instruments” in the Accounting System for Accounts Receivable. Market Infrastructure.2019, 37, 749-757 https://doi.org/10.32843/infrastruct37-108 https://essuir.sumdu.edu.ua/handle/123456789/76297
- Plikus IY, Gordeeva AV, Tesla NO Practical issues of application of a single model of rent accounting. Black Sea Economic Studies. 2019, 47, 111-115. DOI: https://doi.org/10.32843/bses.47-55 https://essuir.sumdu.edu.ua/handle/123456789/76225
- Karpenko OV, Plikus IY, Golovina DV Digital economy: challenges for education and the labor market in Ukraine (on the example of accounting and financial specialties). Priazovsky Economic Bulletin. 2019. Vip. 5. 220-228 https://doi.org/10.32840/2522-4263/2019-5-37 https://essuir.sumdu.edu.ua/handle/123456789/74887
- Yushchenko SF, Plikus IY, Zhukova TA Analysis of the formation and use of the pension fund of Ukraine on the example of the Sumy region. Eastern Europe: Economy, Business and Management. 2019. № 4 (21). 536-541. https://essuir.sumdu.edu.ua/handle/123456789/74141
- Plikus IY, Osadcha OO, Zhukova TA The development of the profession of accountant in the digital age: empirical research on the future of the profession. Market infrastructure. 2019. Vip.29. P.589-594. https://essuir.sumdu.edu.ua/handle/123456789/72929
- Plikus I., Zhukova T., Osadcha O. The model of the profession of accountant in the era of digital transformations: key areas of competence of the accountant. Priazovsky Economic Bulletin. 2019. Issue 1 (12). P.200-205. https://essuir.sumdu.edu.ua/handle/123456789/72623
2018
- Boronos V., Plikus I., Aleksandrov V. , Antoniuk N. Digital transformation of Ukraine: challenges of theory and practice in implementation of digital quality of life // Economic Annals-ХХI: Volume 172, Issue 7-8, Pages: 38-43, October 31, 2018 DOI: https://doi.org/10.21003/ea.V172-07 https://essuir.sumdu.edu.ua/handle/123456789/72622 (Scopus, WoS)
- Boronos V., Plikus I., Sokolenko L. Formalization of The Approaches Regarding Assessing the Level of the Eco-Friendly Regional Innovation Systems // International Journal of Ecology & Development. – 2018. – Vol. 33. – № 4.- С.93-102 https://essuir.sumdu.edu.ua/handle/123456789/68187
- Plikus I. Crisis management based on the effective use of intellectual property and intellectual capital // Financial and credit activity: problems of theory and practice. – 2018. – Vol 1. – № 24. – С. 163-169 DOI: https://doi.org/10.18371/fcaptp.v1i24.128334 https://essuir.sumdu.edu.ua/handle/123456789/67588 (WoS)
- Plikus IJ, Ganus IS, Novak KS Determination of fair value by present value method // Economy and Society. – 2018. – B.14. – P.939-947 https://essuir.sumdu.edu.ua/handle/123456789/67733
- Plikus I. Investigation of the existing methodology of value estimation and methods of discount rate estimation // Technology audit and production reserves – 2018. – № 1/4 (39), – pp 21-26 (in Englich) DOI: 10.15587 / 2312-8372.2018.124416 https://essuir.sumdu.edu.ua/handle/123456789/66999
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.
- Boronos VG, Plikus IY, Alexandrov VT Financial and accounting approaches to determine the impact of intangible factors on the value of the existing enterprise / Economic Annals-XXI. – 2016. – 160(7-8). – 121-125 DOI: https://doi.org/10.21003/ea.V160-24 (Scopus, WoS)
- Plikus I.Y. Intellectual property: financial-accounting and legal aspects / Plikus I.Y. // Eastern Europe: Economics, Business and Management. – 2016. – Vip. 3 (03) – P.242-248 https://essuir.sumdu.edu.ua/handle/123456789/46345
- Plikus I.Y. Management accounting in the financial function of the enterprise / Plikus IY, Cherskas IY, Openko KV // Eastern Europe: Economics, Business and Management. – 2016. – Vip. 4 (04) – P.355-358 https://essuir.sumdu.edu.ua/handle/123456789/48534
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
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
- 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