Accounting Theory and Practice

Accounting Theory and Practice

Founded in 2007 and dedicated to publishing articles on accounting, audit, and analysis.

Editorial Team

Editor-in-Chief
Prof. dr. Aida Mačerinskienė 
Vilnius University (Lithuania)

Editors:
Prof. dr. Rasa Subačienė
Vilnius University (Lithuania)

Prof. dr. Lehte Alver
Tallinn University of Technology (Estonia)

Assoc. prof. Egidijus Bikas
Vilnius University (Lithuania)
 
Prof. dr. Inta Brūna
University of Latvia (Latvia)
 
Prof. dr. Inga Būmane
University of Latvia (Latvia)
 
Prof. dr. Svetlana Bychkova
Saint-Petersburg State Agrarian University (Russia)
 
Assoc. prof. dr. Oksana Chumak
Institute of Educational Analysis (Ukraine)
 
Prof. dr. Josip Dankiv
Uzhhorod National University (Ukraine)
 
Prof. dr. Danuta Diskienė
Vilnius University (Lithuania)
 
Assoc. prof. dr. Asta Fominienė
Vilnius University (Lithuania)
 
Prof. dr. Lionius Gaižauskas
Vilnius University (Lithuania)
 
Prof. habil. dr. Andrzej Gospodarovič
Wroclaw University of Economics (Poland)
 
Assoc. prof. dr. Lilia Grigoroi
Economic Study Academy of Moldova (Moldova)
 
Assoc. prof. dr. Radhi Hamadeen
Princess Sumaya University for Technology (Jordan)
 
Dr. Ania Iwacewicz-Orłowska
The University of Finance and Management (WSFiZ) in Bialystok (Poland)
 
Prof. dr. Rasa Kanapickienė
Vilnius University (Lithuania)
 
Prof. habil. dr. Sergej Korotajev 
Belorusian State Economic University (Belarus)
 
Prof. habil. dr. Vaclovas Lakis
Vilnius University (Lithuania)
 
Prof. habil.dr. Jonas Mackevičius
Vilnius University (Lithuania)
 
Assoc. prof. dr. Elena Maley
Polotsk State University (Belarus)
 
Prof. dr. Iveta Mietule
Rezekne Academy of Technologies (Latvia)
 
Prof. dr. Arvydas Paškevičius
Vilnius University (Lithuania)
 
Prof. dr. Ruta Šneidere
University of Latvia (Latvia)
 
Assoc. prof. dr. Kastytis Senkus 
Vilnius University (Lithuania)
 
Prof. dr. Rimvydas Skyrius
Vilnius University (Lithuania)
 
Dr. Dorota Sokolovska
University of Physical Education and Tourism in Bialystok (Poland)
 
Prof. habil. dr. Svetlana Vegera
Polotsk State University (Belarus)

Current Issue

No 17-18 (2018)
Published 2018-10-01

Articles

Jonas Mackevičius, Rasa Subačienė, Daiva Tamulevičienė
Investigation of Accounting Theory Issues in the Works of Lithuanian Authors
57-69
PDF
Jonas Mackevičius, Romualdas Valkauskas, Daiva Tamulevičienė
Methodic the Quantitative Assessment Factors the Inherent Risk of Audit
70-84
PDF
Kamilė Snitkienė, Kastytis Senkus, Ramunė Budrionytė
Factors Affecting the Collection of Corporate Income Tax: The Case of Baltic States
97-115
PDF
141-155
PDF
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