Масько Людмила Владимировна
Liudmila Masko
PhD in Economics, Associate Professor at the Department of Business Accounting and Finance, Logistics and Management

Teaching Activity 

In 1990, she graduated from the Vladimir Lenin State University of Moldova specializing in "Accounting and Analysis of Economic Activity." In 2004, she completed retraining in the field of "Legal Studies" at Polotsk State University.
She has extensive practical experience in her field, which she skillfully shares with students. By combining theoretical ideas with real-world applications, she improves the educational process. This approach cultivates a proactive professional orientation among prospective graduates.
Within the framework of multi-level education, she applies innovative forms and methods of education in her teaching approach. She has enhanced her qualifications through courses at the National Institute for Higher Education (NIHE) and the Institute for Advanced Training and Retraining of Personnel at the Belarus State Economic University (BSEU). She has completed internships with the World Bank and the IFRS Foundation (Kyiv, 2015) and at the Moldavian Academy of Economic Studies (Kishinev, 2018).
Currently, she teaches the following subjects:
  • International Financial Reporting Standards
  • International Standards on Auditing

Research Interests

She successfully defended her dissertation on the topic "Accounting and Auditing of Environmental Assets and Liabilities: Current State and Directions for Improvement" in 2014. In 2016, she was awarded the academic title of Associate Professor in the field of "Economics". She received her Doctor of Philosophy (Ph.D.) degree in Economics in 2019.
Her research interests include:
  • The development of accounting and auditing of assets and liabilities in the Republic of Belarus in the context of convergence with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA)
  • Accounting and auditing in the context of sustainable economic development
  • Environmental reporting.

She specializes in research that considers the necessity of forming an ecological approach to the economic interests of society and the direction towards achieving sustainable development.
She is the leader and a member of the research team working on project No. GB 1119 "Development of Methodology for Accounting, Analysis, and Control in the Context of an Innovative Economy" (2019-2021). Additionally, she supervises the scientific work of postgraduate students.

Author's profile of the scientist

International Experience

  • Established collaborative relationships with the Academy of Economic Studies of Moldova in 2010 and with Moldova State University in 2018.
  • Since 2017, she has been responsible for organizing the annual International Scientific Student Video Conference "Prospects for the Development of Accounting: A Perspective from Young Researchers." This event is conducted in partnership with Polotsk State University, the Academy of Economic Studies of Moldova in Kishinev, the Court of Accounts of the Republic of Moldova, Stefan cel Mare University of Suceava, Romania, and the 1 December 1918 University in Alba Iulia, Romania.

Publications

Throughout academic career, she has published more than 100 works in the fields of science and methodology. This comprises 23 articles published in peer-reviewed scientific journals, two monographs, twoarticles indexed in Web of Science and Scopus, and two educational-methodological complexes.