Liliya A. Zimakova
Scientific degree: Doctor of Economic Sciences
Academic rank: Professor
Country: Russia
City: Belgorod
Organization: Belgorod State National Research University
Position: Professor of the Department of Innovation Economics and Finance
Education – Oryol Commercial Institute. Major: Accounting and Business Analysis. Qualification: Economist (1991).
Academic degree – Doctor of Economic Sciences, specialty 08.00.12 Accounting, statistics. Doctoral dissertation on "Development of the Theory and Methodology of Formation of Accounting Systems Based on International Models of Financial Accounting and Control" was defended in the Dissertation Council at Michurinsk State Agrarian University (2009)
Position – Professor of the Department of Innovation Economics and Finance, Institute of Economics and Management, Belgorod State National Research University
Research interests: specialist in the field of financial accounting, tax accounting, management accounting, budgeting.
- the concept of international models of financial accounting, which are based on the orientation of the main accounting systems has been developed;
- methodological approaches to the construction of structured charts of accounts based on the study of charts of accounts of various orientations have been developed;
- main directions of improving the domestic system of financial accounting and control based on the integration of information have been developed;
- a methodology for the formation of accounting information, as the basis for ensuring the management of resource potential on the basis of international models of financial accounting has been proposed.
- author of more than 200 works and publications on the organization of accounting in commercial organizations, published in Russian and foreign journals and publishing houses (RISC Hirsch index: 13, Scopus Hirsch index: 2).
- supervisor of scientific work of graduate students and undergraduates;
- a practicing chief accountant.
- Commendation from the Administration of the city of Belgorod (2017);
- Commendation of the Belgorod State National Research University (2016).
SPIN-код РИНЦ: 3378-0365, Scopus Author ID: 56584750000,
ORCID: 0000-0002-9883-8658, ResearcherID: ACA-7269-2022.
Major works:
1. Zimakova, L. A. Integration of financial and internal control of income-generating activities in public sector organizations / L. A. Zimakova, E. A. Karlovskaya, M. Yu. Statsenko // Siberian financial school. - 2025. - No. 4 (160). - Pp. 120-126. - DOI 10.34020/1993-4386-2025-4-120-126. - EDN CKSHSA.
2. Zimakova, L. A. The impact of accounting and analytical support for inventory management on increasing the economic sustainability of an organization / L. A. Zimakova, O. A. Avdeeva // Management accounting. - 2025. - No. 10. - Pp. 51-56. - EDN SUDYLQ.
3. Zimakova, L. A. Internal control and its information support: problems and solutions / L. A. Zimakova, S. N. Kovalenko, E. M. Magomedrakhimov // Management accounting. - 2025. - No. 4. - Pp. 90-95. - EDN WKKZFU.
4. Zimakova, L. A. Model of information support for internal control of production activities of construction organizations / L. A. Zimakova, E. A. Viznitskaya, G. B. Tresnitsky // Bulletin of the Belgorod University of Cooperation, Economics and Law. - 2025. - No. 2 (111). - Pp. 37-47. - DOI 10.21295/2223-5639-2025-2-37-47. - EDN RTODWW.
5. Zimakova, L. A. Segmental management reporting as a basis for monitoring the results of a construction organization / L. A. Zimakova, G. B. Tresnitsky, A. E. Kalashnikov // Accounting in construction organizations. - 2024. - No. 2. - Pp. 14-26. - EDN LAPXUU.
6. Zimakova, L. A. Organizational and methodological aspects of management accounting of personnel expenses / L. A. Zimakova, E. E. Kharrasov, E. V. Erofteeva // Scientific result. Economic research. - 2024. - Vol. 10, No. 1. - Pp. 65-81. - DOI 10.18413/2409-1634-2024-10-1-0-6. - EDN MUPFCJ.
7. Zimakova, L. A. Formation of a production accounting subsystem in construction organizations / L. A. Zimakova, S. N. Kovalenko, E. A. Viznitskaya // Bulletin of the Altai Academy of Economics and Law. - 2023. - No. 11-1. - P. 42-52. - DOI 10.17513/vaael.3031. - EDN GXEJJS.
8. Zimakova, L. A. Actual issues of using the profitability indicator as a separate performance indicator of entities / L. A. Zimakova, A. B. Tresnitsky, K. S. Semenenko // Bulletin of the Belgorod University of Cooperation, Economics and Law. - 2022. - No. 1 (92). - P. 71-82. – DOI 10.21295/2223-5639-2022-1-71-82. – EDN OLCXFZ.
9. Chuyko, E. A. Algorithm for recognizing and accounting for expenses under a construction contract / E. A. Chuyko, L. A. Zimakova // Management accounting. – 2022. – No. 12-2. – P. 425-432. – DOI 10.25806/uu12-22022425-432. – EDN ZTCMYS.
10. Integrated Report as a New Reporting Model / L. A. Zimakova, E. A. Chuiko, L. K. Mussipova, A. B. Tresnitskiy // Сooperation and Sustainable Development : Conference proceedings, Moscow, December 15–16, 2020. Vol. 245. – Cham: Springer Nature Switzerland, 2022. – P. 949-957. – DOI 10.1007/978-3-030-77000-6_112. – EDN BRYSLZ.
11. Zimakova, L. A. Current issues of using the profitability indicator as a separate performance indicator of entities / L. A. Zimakova, A. B. Tresnitsky, K. S. Semenenko // Bulletin of the Belgorod University of Cooperation, Economics and Law. – 2022. – No. 1 (92). – P. 71-82. – DOI 10.21295/2223-5639-2022-1-71-82. – EDN OLCXFZ.
12. Zimakova, L. A. ABC-method - the basis for managing transport logistics costs / L. A. Zimakova, K. S. Semenenko, Ya. M. Matveeva // Bulletin of the Belgorod University of Cooperation, Economics and Law. - 2021. - No. 5 (90). - Pp. 37-46. - DOI 10.21295 / 2223-5639-2021-5-37-46. - EDN ULQBHA.
13. Zimakova, L. A. Accounting and analytical basis for managing the synergistic effect in small businesses in the construction industry / L. A. Zimakova, S. N. Kovalenko // Accounting in construction organizations. - 2021. - No. 1. - Pp. 29-41. - EDN DQCCEF.
14. Zimakova, L. A. Transfer of the experience of tax monitoring to the customs sphere (customs monitoring) / L. A. Zimakova, Yu. V. Kostyakova, E. I. Dorokhova // Bulletin of the Russian Customs Academy. - 2021. - No. 4 (57). - P. 103-116. - DOI 10.54048/20727240_2021_04_103. - EDN MGINKR.
15. Zimakova, L. A. Effective internal control as an important component of business functioning / L. A. Zimakova, A. O. Melnikova, A. D. Gaivoronsky // Bulletin of the Belgorod University of Cooperation, Economics and Law. - 2021. - No. 1 (86). - P. 244-255. – DOI 10.21295/2223-5639-2021-1-244-255. – EDN ANQMKP.
16. Zimakova, L. A. Disclosing the Multifacetedness of an Enterprise in an Integrated Report / L. A. Zimakova, L. K. Musipova, I. V. Sheina // Bulletin of the Belgorod University of Cooperation, Economics and Law. – 2021. – No. 3(88). – P. 63-74. – DOI 10.21295/2223-5639-2021-3-63-74. – EDN NJGYGS.
