English version of the magazine “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” (“Bulletin for Professional Accountants”)

Latest issue

magazine “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” cover

The magazine is being issued since 2007.

The magazine is included in the Higher Attestation Commission list.

The magazine is included in the Russian Science Citation Index (RSCI) (rus).

ISSN 2308-9407.

“Russian Press” catalogueThe subscription to the magazine is carried out through the catalogue “Russian Press” (subscription indexes: 14257 – for half a year, 25775 – for one year) as well as through the online directory: for half a year, for one year.

 

Format – А4, volume – 48 pages.

Frequency – once in two months (6 times per year).

Field of study – Economic Science.

Editorial Office: Bld. 3/22B Tverskaya str., Moscow 125009, Russian Federation.

Phone: +7 (495) 720-54-55.

Email: vestnik@ipbr.org.

The Institute of Professional Accountants of Russia (IPAR) is the publisher of the scientific magazine «Vestnik IPB (Vestnik IPB (Vestnik Professional’nyh Buhgalterov))». The magazine is dedicated to the development of accounting, management accounting, financial management, taxation and audit.

The magazine has the following sections for the publication of scientific articles:

  • Economic theory.
  • Economics and Management of the National Economy. The articles are divided in this section by the sectors and scope of activities, including: Economics, Organization and Management of Enterprises, Sectors, Complexes; Innovation Management; Regional Economics; Logistics; Labour Economics; Population Economics and Demography; Environmental Economics; Business Economics; Marketing; Management; Price Formation; Economic Security; Standardization and Product Quality Control; Land-Utilization; Recreation and Tourism.
  • Finance, Currency Circulation and Credit.
  • Accounting and Statistics.
  • Mathematical and Instrumental Methods of Economics.
  • Global Economy.
Editor-in-chief: Liudmila Khoruzhiy
Doctor of Economics, Professor of the Accounting Department, Russian State Agrarian University, Russian Federation, Moscow.
Deputy editor-in-chief: Dmitry Ryakhovsky
Doctor of Economics, Associate Professor, the First Vice-Rector, Professor of the Crisis Management and Finance Department at the Institute of Economics and Crisis Management, Professor of the Tax Policy and Customs Tariff Regulation Department at the Financial University under the Government of the Russian Federation, Russian Federation, Moscow.

Access to the magazine is provided by subscription.

As a publisher IPAR provides electronic backup and will retain access to the contents of the magazine in case it is no longer published.

Editorial policy

  1. Objectives of Editorial policy of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)”:
    • to provide authors with the opportunity to publish their research results in terms of publicity and transparency on scientific perspective;
    • to facilitate the formation of the open scientific debate in order to improve the quality of scientific research, the effectiveness of scientific works expertise, the identification of scientific potential for the implementation of advanced science;
    • to draw attention to the most relevant promising and interesting areas of economic science;
    • to ensure interaction and attraction of leading Russian and foreign scientists to publications, to establish exchange of views among researchers from different scientific schools from different regions and countries;
    • to provide an opportunity for dialogue and exchange of knowledge between leading scientists and practitioners.
  2. The Editorial policy of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” is based on the traditional ethical principles of scientific periodicals, developed by the Committee on publication ethics (COPE) for editors, reviewers and authors.
  3. The Editorial policy of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” includes:
  4. The relationships of all parties (editors, authors, reviewers) are based in compliance with the Editorial ethics.
  5. Acceptance, review and preliminary consideration of the materials submitted by the authors for publication in the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” are carried out in accordance with the Regulations on writing articles which are mandatory for authors. Articles and (or) accompanying documents which do not comply with the Regulations on writing articles are rejected and the author should be informed of the necessity to remake the article and (or) accompanying documents in accordance with the Regulations on writing articles.
  6. To ensure the quality of the published materials and copyright observance, all received materials adjusted in accordance with the Regulations on writing articles are tested by the automated verification system of manuscripts for borrowing (“Antiplagiat” and others) and only then they are sent for reviewing.
  7. Manuscripts are reviewed in accordance with the Regulations on reviewing articles.
  8. All accepted materials are edited in accordance with the requirements for publication of scientific literature.
  9. By submitting their manuscripts for publication in the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” the authors thus are expressing their consent to the publication of the articles and to the placement of the articles’ metadata (title, surname, first name & patronymic of the authors and their affiliation, abstract, keywords and references) on the magazine’s website available to the public, to the transmission of the text of the article (including bibliographic information, links, etc.) to individuals and entities to which providing this information is mandatory, or to the transmission to the third party in order to increase the possibility of the citation of the publication and citation index of the authors and the magazine. The authors confirm that submitted articles have not been published in other magazines and have not been submitted for publication in other magazines.
  10. The authors are fully responsible for actual materials in the articles.
  11. The manuscripts accepted for publication will not be returned to the authors.
  12. Materials that have received a negative evaluation in the process of reviewing and have been rejected by the magazine will not be published and will not be returned to the authors. The Editorial Office does not keep the rejected materials.
  13. The Editorial Office in consultation with the author may reduce the manuscript and make other editorial changes.
  14. Reprinting, posting or distributing of the materials published and/or placed on the magazine’s official website without the prior written consent or permission of the Editorial Office is prohibited.

Editorial ethics

  1. The Editorial Office of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” adheres to the standards of editorial ethics in accordance with the international ethical rules of scientific publications and is making efforts to prevent its violation.
  2. The Editorial Office of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” confirms that there is no abuse (dishonesty) in the relationships between all participants of the publishing process: authors, editors, reviewers, founder of the magazine.
  3. In the publishing process the editors should act upon the following rules:
    • to work in full compliance with the Editorial policy of the magazine taking into account the relevant legal requirements in relation to slander, copyright, law and plagiarism;
    • to prevent discrimination in the assessment of the materials submitted by the authors;
    • to prevent the breach of the requirement of a two-way double-blind (anonymous) review (to not disclose the personal data of the reviewers to the authors, and to not disclose the personal data of the authors to the reviewers);
    • to not disclose the information about the received from the authors materials unless it’s necessary, except for the authors, reviewers, potential reviewers, other scientific advisers, and the publisher;
    • to take reasonable measures on the identification and publication of the articles with misconduct in research process, to not encourage such violations or knowingly permit them;
    • to consider the facts or applications of the inappropriate research behavior;
    • to be prepared to publish corrections, clarifications, retractions and apologies when necessary.
  4. In the publishing process the reviewers should act upon the following rules:
    • to work in full compliance with the Editorial policy of the magazine taking into account the relevant legal requirements in relation to slander, copyright, law and plagiarism;
    • to not use the unpublished data obtained from the submitted for the review materials for personal research without the written consent of the author;
    • to respect the deadline of the review;
    • in case the reviewer understands he/she is not qualified to review the materials or does not have enough time for the timely execution of the work, the reviewer should notify the editors and ask to be excluded from the review process;
    • to consider any material received for the review as a confidential document, to not disclose its contents and not to discuss it with the third parties except for the editors who sent the materials for the review;
    • to give an objective assessment. Personal criticism of the authors is unacceptable. The opinions of the reviewers should be clear and well-reasoned;
    • to identify the significant similarity or coincidences between the reviewing materials and any other previously published works in the area of scientific competence of the reviewer and express their opinion on the acceptability of the material for publication in terms of ethical norms and rules.
  5. In the publishing process the authors should act upon the following rules:
    • to work in full compliance with the Editorial policy of the magazine taking into account the relevant legal requirements in relation to slander, copyright, law and plagiarism;
    • to provide reliable results of the work done on original research and objective estimation on its significance. The manuscript must contain sufficient details and references for possible reproduction. False or deliberately erroneous statements are perceived as unethical and unacceptable. This may cause the rejection of the manuscript or refutation of a published article;
    • to not publish the materials on the same research more than in one magazine as an original publication. The submission of the same manuscript to more than one magazine is perceived as unethical and unacceptable. The author should not submit a previously published article to another magazine;
    • to ensure complete originality of the submitted manuscript. In case the author is using the manuscripts or statements of other authors, he/she should provide the appropriate bibliographical references and quotations;
    • to avoid plagiarism in any form – from submitting someone else’s work as your own to copying or paraphrasing significant parts of someone else’s work (without the affiliation) and to claiming the results of other people’s research.
    • to confirm that the manuscript submitted for publication does not violate any existing copyrights and to ensure the compensation for the damages of the Publisher in case of such violations.
    • to follow the rules of self-citation, particularly: if some parts of the manuscript were previously published in another article, including in the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)”, the author is required to refer to the earlier work and to indicate a significant difference between the new work from the previous. Verbatim copying of one’s self manuscripts and paraphrasing of it is unacceptable, it can be only used as a basis for the new conclusions. In accordance with the international ethical rules of scientific publications the authors are recommended to not exceed the level of self-citation of 10%.
  6. In the publishing process the publisher (IPAR) acts upon the following rules:
    • to work in full compliance with the Editorial policy of the magazine taking into account the relevant legal requirements in relation to slander, copyright, law and plagiarism;
    • to follow the principles and procedures which facilitate the fulfillment of ethical responsibilities by the editors, reviewers and authors in accordance with the established requirements;
    • to support the editors in reviewing the claims on the ethical aspects of the published materials and help interact with other magazines and (or) the publishers if it contributes to the performance of the editors;
    • if necessary to provide an appropriate specialized legal support (consulting or advising).

Regulations on writing, reviewing and publishing

Regulations on writing articles to the magazine “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” for publication

  1. Original articles that were not previously published and correspond with the scientific direction of the magazine (economic sciences) are accepted for publication in the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)”.
  2. The articles should be provided to the Editorial Office of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” in electronic form (by email or on any data carrier).
  3. The article should be open-minded. The existence of restrictive vulture serves as a basis for the rejection of the material from the publication.
  4. The article should be arranged in the following way:
    • Font – Times New Roman;
    • Font size – 14;
    • Line spacing – 1,0;
    • Indent at the beginning of the paragraph – 1,25;
    • Margins – 2 cm on all sides;
    • Electronic file – in Word format.
  5. The structure of the article:

    1) Code UDC, The Universal Decimal Classification (according to the current nomenclature of scientific specialties);

    2) Information about the author/authors:

      • Required
        • First name, last name (in full), the full name of the organization (the place of work of each author in the nominative case, country, and city. If all the authors work in the same organization, it’s not necessary to specify the place of work for each author) – in Russian and English languages;
        • Email address of each author;
        • The correspondent postal address and telephone number to contact the authors of the article (can be one for all authors) – in Russian and English languages.
      • Optional
        • Department of the organization, position, title, degree, and other information about the authors – in Russian and English languages;

    3) The title of the article should be brief and reflect the theme of the article – in Russian and English languages;

    4) The annotation – reveals the relevance, the degree of development, object, subject, theoretical, methodological and practical importance of the topic, minimum – 250 characters, maximum – 400 characters – in Russian and English languages;

    5) Keywords – are selected from the text of the article, 8-10 words – in Russian and English languages, are separated by the following symbol “;”;

    6) The text of the article – divided into sections (with subtitles) – in Russian language;

    7) The References. The Vancouver style is used for the source number assignment and references compilation: citation is placed in the text of the article, references is arranged in accordance with the source numbers increasing order.

    Citations are placed in square brackets in the text of the article. In case the author refers to the whole source, only the number is placed in the square brackets (for example, [1]). In case the author refers to a specific page (s) of the source, the page numbers are placed after the comma (for example, [1, page 5] or [1, pages 8-9].

    The References should also be separately arranged in the Roman alphabet (Latin) and look as follows: surname and initials are given in transliteration, the title is given in transliteration and translation is given in square brackets (in such a way that a native speaker of the language (such as English, can understand the title), the source is given in transliteration (if it’s a magazine) or translated (if it’s a monograph, textbook and etc.).

  6. All tables, diagrams, pictures, formulas and other graphic objects in the article must have a title and a number. Elements that need to be imported into a text file from other programs should be submitted separately in electronic form. At the same time there should be an indication of the corresponding file (the name and extension must be specified) to where the element should be placed.
  7. Taking into account information about the author (authors), title, annotation, keywords as well as bibliography and references, the size of the article should not exceed 0,7 of the author’s sheet (maximum 27 000 characters with spaces or 10 printed pages issued in accordance with the requirements of paragraph 4of these Regulations).
  8. The following items must be provided to the Editorial Office of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” together with the article:

    Completed and signed cover letter and questionnaire(s) can be submitted to the Editorial Office in electronic form (scanned copy) or on paper.

  9. The articles that do not meet the requirements of these Regulations will not be accepted.
  10. All research articles submitted to the Editorial Office of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” for publication must pass a mandatory review in accordance with the Regulations on Reviewing.

Regulations on reviewing research articles in the magazine “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)”

The scientific articles submitted by the authors with the doctor’s degree, including members of the Editorial Board are reviewed on the orders of the Editor-in-Chief (Deputy Chief Editor).

  1. Reviewing (expert evaluation) of manuscripts, scientific reviews and feedbacks (hereafter referred to as scientific articles) in the Editorial Office of the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)” is carried out to maintain high scientific and theoretical level of the magazine and to select the most valuable and relevant (prospective) research papers.
  2. A two-way double-blind (anonymous) review is used in the “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)”:
    • the personal data of the author/authors is not revealed to the reviewer;
    • the personal data of the reviewer is not revealed to the author/authors.
  3. The scientific articles received from the authors should pass the primary checking on the completeness and correctness in accordance with the Regulations on writing articles.
  4. The primary assessment of the scientific article is conducted by the Editor-in-Chief or Deputy Chief Editor.

    Based on the article the Editor-in-Chief (Deputy Chief Editor) appoints the reviewer – member of the Editorial Board in charge of the corresponding direction (scientific discipline).

    In case there is no member of the Editorial Board in charge of the corresponding direction (scientific discipline), the Editor-in-Chief (Deputy Chief Editor) appoints an external reviewer.

    The reviewers (both members of the Editorial Board and external) must be recognized experts on the subject of the peer-reviewed article and have publications on the subject of the peer-reviewed article for the past 3 years.

  5. The scientific articles submitted to the Editorial Office by the authors who do not have a degree or have a candidate’s degree require mandatory review.

  6. After the evaluation of the article the reviewer can:

    • Recommend the article for publication;
    • Recommend the article for publication after the modification of the article in accordance with the comments and suggestions;
    • Not recommend the article for publication.

    In cases the reviewer recommends the article for publication after the modification of the article in accordance with the comments and suggestions or doesn’t recommend the article for publication, the reasons for such decision should be specified in the review.

    The Editorial Office recommends the use of a standard form for reviewing (rus).

  7. When reviewing scientific articles reviewers are required:

    • To pay attention to the presence of the relevance of the featured scientific problem in the article;
    • To describe the theoretical and practical significance of the research;
    • To evaluate the correlation between the conclusions of the author with existing scientific concepts.

    The reviewer’s assessment of the author’s personal contribution to the solution of the featured problem is an essential element of the review.

    It’s appropriate to mention in the review the compliance of style, logic and simplicity with the scientific nature of the material, as well as make a conclusion about the reliability and validity of findings.

  8. If the review contains a significant portion of criticism with an overall positive recommendation the material can be designated as a polemical one and may be accepted for publication in the magazine as a scholarly dispute.
  9. If there are valid reasons the scientific articles may be sent for additional review. The valid reasons for the re-review are:
    • Insufficient qualification in the issues being addressed in the scientific article declared by the expert (experts);
    • Insufficient level of the initial expert opinion;
    • Fierce dispute of positions mentioned in the scientific article.
  10. The reviewer submits the review to the Editorial Office as a scanned copy by e-mail or on paper by mail.
  11. The Editorial Office sends to the authors of the articles the copies of the reviews or a reasoned refusal.

    To comply with the paragraph 2 of these Regulations, the Editorial Office “depersonalizes” the review and sends to the author the part concerning the essence of the review without disclosing the personal data of the reviewer.

    When requested, the Editorial Office sends the copies of the reviews to the Ministry of Education and Science of the Russian Federation.

  12. The reviews are kept in the Editorial Office for 5 years.

Regulations on publishing research articles in the magazine “Vestnik IPB (Vestnik Professional’nyh Buhgalterov)”

  1. These Regulations specify the order of interaction between the authors of scientific articles, Editorial Office and reviewers as well as control the process of publishing scientific articles.
  2. Thoroughly proofread copy of the article adjusted in accordance with the Regulations on writing articles as well as cover letter (rus) and questionnaire (rus) annexed are submitted to the Editorial Office.
  3. The received article is registered in the articles registration logbook with the date of receipt, title and surname, name and patronymic of the author (authors). The article is assigned a unique registration number.
  4. After the registration the article is sent for the primary assessment to the Editor-in-Chief (Deputy Chief Editor) by e-mail, who appoints a reviewer of the article.
  5. After the appointment of the reviewer the personal data of the author (authors) is removed from the article. Like this the article is sent to the reviewer by e-mail.
  6. After the evaluation of the article the reviewer sends the review to the Editorial Office. The reviews are submitted as scanned copies by e-mail or on paper by mail.

    In case the reviewer has any comments and suggestions for the article that will entail a modification of the article, in addition to the review the reviewer can send to the Editorial Office the corresponding letter in a free form and/or the text of the article indicating the necessary adjustments.

  7. Based on this review, the Editorial Office sends an e-mail to the author(s) about the decision taken in respect of the article: to publish, to publish after modification, to reject the publication.

    In case of the decision to publish the article after the modification, the letter should provide comments on improvement.

    In case of the decision to reject the article, the reasons for such decision should be specified.

    The article revised by the author in accordance with the comments of the reviewer, the Editorial Office sends to the same reviewer for re-review.

  8. If the article is recommended for publication, it passes drafting on a paid basis – technical and literary (if necessary) editing, proofreading. The finalized version of the article should be confirmed with the author (authors).
  9. If by the beginning of the layout (in accordance with the production schedule) the articles have reviews, recommending publication and are confirmed with the author (authors) they are included in the next issue of the magazine.
  10. After the magazine circulation is printed the Editorial Office sends the author’s copy of the magazine by mail to each author (co-author) who has his/her articles in this issue.

Editorial board

Editor-in-chief

Liudmila I. KHORUZHIY
Doctor of Economics, Professor of the Accounting Department, Russian State Agrarian University, Russian Federation, Moscow

Deputy Editor-in-chief

Dmitry I. RYAKHOVSKY
Doctor of Economics, Associate Professor, the First Vice-Rector, Professor of the Crisis Management and Finance Department at the Institute of Economics and Crisis Management, Professor of the Tax Policy and Customs Tariff Regulation Department at the Financial University under the Government of the Russian Federation, Russian Federation, Moscow

Editorial board

Rolan A. ALBOROV
Doctor of Economics, Professor, Head of the Accounting, Finance and Audit Department, Izhevsk State Agricultural Academy, Russian Federation, Izhevsk
Igor M. BALAN
PhD in Economics, Associate Professor of the Finance, Banks and Accounting Department, Free International University of Moldova, Republic of Moldova, Chisinau
Lilia G. GRIGOROI
PhD in Economics, Dean of the Accounting Faculty, Academy of Economic Studies of Moldova, Republic of Moldova, Chisinau
Vitaly B. IVASHKEVICH
Doctor of Economics, Professor of the Management Accounting and Controlling Department, Kazan Federal University, Russian Federation, Kazan
Valery V. KOVALEV
Doctor of Economics, Professor, Head of the Statistics, Accounting and Audit Department, St. Petersburg State University, Russian Federation, St. Petersburg
Nikolay T. LABYNTSEV
Doctor of Economics, Professor, Head of the Accounting Department, Rostov State University of Economics, Russian Federation, Rostov-on-Don
Efim A. MIZIKOVSKY
Doctor of Economics, Professor, Institute of Economics and Entrepreneurship of the Lobachevsky State University of Nizhny Novgorod, Russian Federation, Nizhny Novgorod
Svetlana V. PANKOVA
Doctor of Economics, Professor, Vice-Rector for Economics and Strategic Development, Orenburg State University, Russian Federation, Orenburg
Tatiana M. ROGULENKO
Doctor of Economics, Professor, Professor of the Accounting, Audit and Taxation Department, State University of Management, Russian Federation, Moscow
Olga V. ROZHNOVA
Doctor of Economics, Professor, Professor of the Accounting, Account Analysis and Audit Department, Financial University under the Government of the Russian Federation, Russian Federation, Moscow
Vladimir A. SKRIPNICHENKO
Doctor of Economics, Professor, Professor of the Economics and Management Department at the Northern State Medical University, Senior Scientific Researcher at the Methods Laboratory of Socio-Economic Development of Arctic Zone in the Russian Federation, Federal Research Centre for Integrated Study of the Arctic Region of the RAS, Russian Federation, Arkhangelsk
Vyacheslav Ya. SOKOLOV
Doctor of Economics, Professor of the Accounting and Audit Department, St. Petersburg State University of Economics, Russian Federation, St. Petersburg
Sergey B. TEMRIN
PhD in Economics, Director of the Audit Company Concept, Editor-in-Chief of the Journal “Buhgalterskie i nalogovye konsultatsii”, Republic of Moldova, Chisinau
Alexandr A. SHAPOSHNIKOV
Doctor of Economics, Professor, Professor of the Information Support and Accounting Department, Novosibirsk State University of Economics and Management, Russian Federation, Novosibirsk
Marina F. SHELARU
Master of Economics, Chairman of the State Examination Commission of the Academy of Economic Studies of Moldova and Free International University of Moldova, Director of the AССA Examination Centre (Association of Charted Certified Accountants) in Moldova, Representative of the CIPA-EN UE-net (Certified International Professional Accountants Examination Network) in Moldova, Republic of Moldova, Chisinau

Поделиться