Tetiana I. Yefimenko

Position: Professor

Science degree, academic title: PhD of Economics, Professor

Year of birth:


In 1988, she graduated from the Kharkiv Institute of Transport Engineers named after S. M. Kirov majoring in “Accounting and analysis of economic activity” with the Honors Diploma  and obtained the qualification of Economist.

PhD of Economics since 2002. She defended her thesis in the specialized Council d 64.820.05 of the Ukrainian State Academy of Railway Transport, specialty 08.07.04 “Economics of transport  and  and communications”. Topic: “Methodological bases of restructuring of railway enterprises (economic and organizational aspect)”.

Іn 2002 has completed qualification requirement for the award of certification Certified Accounting Practitioner, registration number 0000349

In 2014, as an exception, by the decision of the Certification Board of the Ministry of Education and Science of Ukraine, she was awarded the academic title of professor of the Department of Accounting and Auditing.

Member of the  Federation of Professional Accountants and Auditors of Ukraine (FPAAU).Individual entrepreneur by type of activity: Activity in the field of accounting and auditing; tax advice. He has practical experience as a financial director of the company to date.

Scientific activity direction:

Formation of accounting policies of enterprises, taxonomy of financial reporting, implementation of international financial reporting standards in Ukraine, internal control in the railway industry.


More than 90 scientific works and educational and methodical developments, including an article in the scientometric database Scopus; 4 textbooks; 2 collective monographs.

Awards and diplomas:

Gratitude of the Kharkiv mayor, 2003.

Badge “Honorary Distinction” of the Ukrainian State University of Railway Transport, 2015 (order №293 / OS, dated September 22).

Featured publications:

    1. V. Chebanova, T. I. Yefimenko, V.M. Orlova, N. N. Korolova, “Organization of Financial Reporting in Accordance with the IFRS Taxonomy Requirements” / International Journal of Engineering & Technology, 7 (4.3) (2018)/ – p.p. 628-632. (Scopus)
    2. Yefimenko I., Determination of income by identifying payable liabilities. // Proceedings of the National University “Ostroh Academy”. – Series: “Economics”.  Ostrog, NaUOA Publishing House, December 2017, No. 7 (35). – P. 91-95.
    3. Orlova V. M. Methodological approaches to identifying accounting risks by differences in taxes / N. V. Chebanova, T. I. Yefimenko / / Proceedings of the National University “Ostrog Academy”. Series “Economics”: scientific journal — Ostrog: NU OA Publishing house, December 2016.-pp. 193-198.
    4. Orlova V. M. Presentation of indicators of social responsibility of entrepreneurship in financial statements / T. I. Yefimenko, T. O. Petukhova / / Effective economy: electronic scientific professional publication. –2014. − o. 4.

The main subjects that teaches are:

NumberDisciplineEducation Program/Higher Education Level
1Financial accounting 1, Financial accounting 2Accounting, audit and taxation of commercial activities
2Accounting and financial reporting according to international standardsAccounting, audit and taxation of commercial activities
3Internal controlAccounting, audit and taxation of commercial activities
4Consolidation of financial statementsAccounting, audit and taxation of commercial activities