Skip Ribbon Commands
Skip to main content

Roman BULIGA / Deputy Rector for Strategic Development

Doctor of Economics, Full Professor

Born in 1964

Marital status: married, with a daughter.

Ed​ucation

  • 1981 - 1985 – Khrulev Yaroslavl Higher Military Financial School 
Ma​jor: Financial Support and Maintenance of Army Troops  
Qu​alification Obtained: Economist/Financial Expert
  • 1990 - 1993 - Faculty of Military Finance and Economy at the State Financial Academy  
M​ajor: Finance and Military Economy
Quali​fication Obtained: Economist/Financial Expert 
  • 1994 - 1995 - Postgraduate student of the Faculty of Military Finance and Economy at the Financial Academy under the Government of the Russian Federation
  • 1996 - 1997 - Postgraduate student of Financial Academy under the Government of the Russian Federation

Academic De​grees and Titles

  • 1997 – PhD (Economics)
  • 2003 - Associate Professor at the Department of Economic Analysis and Audit
  • 2006 - Doctor of Economics
  • 2009 - Professor at the Department of Economic Analysis and Audit
  • Employment History
  • 1985 - 1990 - Chief Financial Officer, Military Space Forces of Russia (based at The Baikonur Cosmodrome)
  • 1990 - 1993 - student of the Faculty of Military Finance and Economy at the State Financial Academy  
  • 1994 - 1995 – postgraduate student of the Faculty of Military Finance and Economy at the Financial Academy under the Government of the Russian Federation
  • 1995 - 1996 – Head of a department, Chairman of the Board, Rusaudit Dornhof, Evseev and Partners GmbH Russian/German audit firm
  • 1996 - 1997 - postgraduate student at the Distance Education Department of the Financial Academy under the Government of the Russian Federation  
  • 1997 - 2007 – Director-General, Yunifin Ltd. ZAO audit firm
  • 1997 - 2007 - Senior Lecturer, Associate Professor, Professor at the Department of Economic Analysis and Audit at the Financial Academy under the Government of the Russian Federation (on a part-time contract basis)
  • 2007 - 2009 - Head of the Department of Economic Analysis and Audit at the Financial Academy under the Government of the Russian Federation 
  • 2010 - 2012 - Head of the Department of Audit and Control at the Financial University under the Government of the Russian Federation
  • 2012 – up to the present - Vice-Rector for Strategic Development at the Financial University under the Government of the Russian Federation

Resear​ch  Interests

Professor Bulyga’s research interests include the application of the intellectual capital concept to the theory and practice of commercial organizations’ and universities’ management; accounting methodology, economic analysis, audit and evaluation; issues in the legal regulation, accounting and audit of intangible assets owned by commercial organizations and universities; financial analysis as part of the auditor’s operations; development of an indicator system used by financial analysts (both integrated and local indicators); and the state financial control efficiency evaluation.

Roman Bulyga is the academic supervisor of postgraduate students and of a doctoral degree seeker. He is a member of the editorial board of the Auditor journal. He is a coauthor and author of more than 80 publications, incl. monographs, textbooks, articles (more than 420 printed pages in total). The list of publications made over the past 20 years includes the following works:
  • Analiz Finansovogo-Ekonomicheskoy Deyatelnosti Nauchno-Issledovatelskikh (Ispytatelnykh) Poligonov (Tsentrov) Voenno-Kosmicheskikh Sil Rossiyskoi Fedratsii v Usloviyakh Rynka (Economic Activity Analysis of the Russian Military Space Forces Research Testing Areas (Centers) in the Market Environment) (1993)
  • Audit: Finansovy Analiz (Audit: the Financial Analysis). Monograph (1998)
  • Ekonomiko-Provovye Osnovy Analiza I Kontrolya Aktsionernykh Obshchestv Promyshlennosti (Economic and Legal Framework for the Analysis and Supervision of Industrial Joint-Stock Companies) (1998)
  • Aktsionernye Obshchestva Promyshlennosti: Analiz I Audit (Industrial Joint-Stock Companies: Analysis and Audit). Textbook (1998)
  • Reformirovaniye Audita Kak Vida Deyatelnosti (Audit Reform) (2001)
  • Gosudarstvenny Finansovy Kontrol I Effektivnost Finansovykh Proverok (State Financial Control and Financial Audit Efficiency). Textbook (2003)
  • Ispolzovaniye Kontseptsii Intellektualnogo Kapitala v Metodologii Otsenki Biznesa (Intellectual Capital Concept Use in Business Valuation Methodology) (2003)
  • Problema Poiska Integralnogo Kriteriya Otsenki Deyatelnosti Firmy (Biznesa) (Issue of Identifying a Common Criterion for Business Valuation) (2004)
  • Riski Biznesa: Metody Ucheta, Prognozirovaniya I Upravleniya v Sovremennykh Usloviyakh  (Business Risks: the Risk Identification, Forecasting and Management Methods in Today’s Business Environment) (2004)
  • Dobavlennaya Stoimost Kak Pokazatel Tekushchego Finansovogo Rezultata Deyatelnosti Firmy, Osnovanny Na Kontseptsii Intellektualnogo Kapitala Biznesa (Added Value as a Firm’s Intellectual Capital Concept-Based Indicator of the Firm’s Current  Financial Performance) (2004)
  • Snizheniye Riskov Intellektualnogo Kapitala Biznesa Na Osnove Metoda Realnykh Optsionov (Firm’s Intellectual Capital Real Options Method-Based Risk Reduction) (2004)
  • Metodologicheskiye Problemy Ucheta, Analiza I Audita Intellektualnogo Kapitala (Methodological Issues in Intellectual Capital Identification, Analysis and Audit). Monograph (2005)
  • Vnutrennyaya Stoimost Biznesa Kak Tselevoy Integralny Kriteriy Otsenki Deyatelnosti Firmy   (Business’s Intrinsic Value as a Target Common Business Valuation Criterion) (2005)
  • Priroda I Ekonomicheskaya Sushchnost Intellektualnogo Kapitala (Nature and Economic Value of the Intellectual Capital) (2006)
  • Intellektualny Kapital: Analiz, Uchet, Otsenka (Intellectual Capital: Analysis, Identification, Evaluation). Textbook (2006)
  • Bukhgalterskaya Model Ucheta Komponentov Intellektualnogo Kapitala (A Pattern for Accounting of Intellectual Capital Components) (2007)
  • Teoriya Dobavlennoi Stoimosti, Osnovannaya na Kontseptsii Intellektualnogo Kapitala (Intellectual Capital Concept-Based Added Value Theory) (2007) 
  • Innovatsyonnaya Metodika Upravleniya Biznesom Firmy (Business Management Innovative Methodology) (2007)
  • Intellektualny Kapital Cheloveka (The Human Intellectual Capital) (2007)
  • Ekonomicheskaya Strategiya Rossii na Osnove Teorii Pribavochnoi Stoimosti (Surplus Value Theory-Based Russian Economic Strategy) A New Intellectual Capital Concept-Based Approach.) (2008)
  • Metodologiya Otsenki Biznesa na Osnove Kontseptsii Intellektualnogo Kapitala (Intellectual Capital Concept-Based Business Valuation Methodology) (2008)
  • Rol Finansovoy I Bankovskoy Sistem V Innovatsionnom Razvitii Ekonomiki (Financial and Banking System Role in the Innovative Economic Development) (2008)
  • Instrumentariy Upravleniya Investitsiyami V Intellektualny Kapital V Usloviyakh Innovatsyonnoy Ekonomiki (Tools Used to Manage Investments Made into the Intellectual Capital in an Innovative Economy) (2008)
  • Metodika Audita Realnykh Nematerialnykh Aktivov (Real Intangible Assets Audit Methodology) (2008)
  • Audit Nematerialnykh Aktivov Kommercheskoi Organizatsii: Pravovye, Uchetnye I Metodologicheskiye Aspekty (Intangible Assets Audit in a Business Company: the Legal, Identification and Methodological Aspects). Textbook (2008)
  • Innovatsyonny Podkhod v Prepodavanii Auditorskikh Distsiplin Pri Perekhode Na Dvukhurovnevuyu Sistemy Vysshego Obrazovaniya (The Use of an Innovative Approach in Training Auditors During the Period of Transition to a Two-Level Higher Education System) (2009)
  • Nauchnaya Shkola Bukhgalterskogo Ucheta, Analiza Khozyaistvennoi Deyatelnosti, Kontrolya I Audita (Accounting, Business Analysis, Control and Audit Scientific School.) A chapter in the book The Financial Academy under the Government of the Russian Federation: the Past and the Present. (2009)
  • Professionalnoye Obrazovaniye Auditorov: Problemy I Puti Ikh Resheniya (Professional Auditors’ Training: Problems and Solutions) (2009)
  • Audit. Textbook (approved by the Federal Institute for Education System Development) (2009, 2011)
  • Razvitiye Metodologicheskikh Problem Bukhgalterskogo Ucheta Neisklyuchitelnikh Prav na Obyekty Intellektualnoi Sobstvennosti  (Examination of Issues Related to Non-Exclusive Intellectual Property Rights Accounting Methodology) (2009)
  • Posledstviya Ekonomicheskikh Krizisov Dlya Razvitiya Auditorskoi Deyatelnosti (The Impact of Economic Crises upon the Development of Auditors’ Activities) (2010)
  • Predmet I Metodologiya Analiza Informatsionno-Intellektualnogo Biznesa (The Subject Matter and Methodology in Examining Smart Information Businesses). A chapter in the monograph The Methodology Used for Examining Business Entities’ Results of Operations and Financial Results (2010)
  • Razvitiye Audita I Finansovogo Kontrolya v Period Krizisov I Postkrizisny Period (Development of Audit and Financial Control Measures in the Crisis and Post-Crisis Periods) (2010)
  • Innovatsionnye Protsessy v Audite: Traditsii Nauchnoi Shkoly Finuniversiteta (Innovation Processes in Audit: the Financial University Scientific Schools’ Traditions) (2010)
  • Osnovy Audita (The Fundamentals of Audit) Textbook (2010)
  • Kontseptsiya Intellektualnogo Kapitala Kak Osnova Nalogovoi Politiki Gosudarstva v Informatsionnom Obshchestve (The Intellectual Capital Concept as a Basis for Public Tax Policy Development in an Information Society) (2011)
  • Sovremenny Audit: Problemy I Puti  Resheniya (Modern Audit: Problems and Solutions) (2011)
  • Otsenka, Kontrol I Upravleniye Intellektualnym Potentsialom Issledovatelskgo Universiteta (Research University Intellectual Potential Assessment, Monitoring and Management). Monograph (2011)
  • Audit Biznesa: Voprosy Teorii I Metodologii (Business Audit: Theory and Methodology Issues) (2011)
  • Audit: Mezhdunarodny Opyt I Rossiyskaya Praktika (Audit: International Best Practices  and the Russian Practice). A Study Guide (2009, 2010, 2011)
  • Issledovatelsky Universitet kak Strategicheskoye Napravleniye Razvitiya Vysshey Shkoly (A Research University as a Strategic Trend in the Higher Education System Development) (2012)
  • Innovatsii Sovrmennogo Audita: Audit Effektivnosti Biznes-Protsessov (Innovations in a Modern Auditor’s Operations: Business Process Efficiency Audit) (2012)
  • Perspektivy, Problemy I Napravleniya Razvitiya Biznes-Audita (Business Audit Development Prospects, Trends and Challenges.) A chapter in the book Business Analysis Topical Issues in the Innovative Development-Oriented Environment (2012)

Public and Community Memberships

  • A member of the Executive Body at the Audit Council under the Ministry of Finance of the Russian Federation
  • A member of the Commonwealth Audit Association self-regulating auditors’ organization/not-for-profit partnership
  • A member of the Guild of Financial Experts   international community organization  
  • Awards and Honorary Titles
  • 70th Anniversary of the Soviet Union  Armed Forces Medal awarded by the Presidium of the Armed Forces of the USSR (1988)
  • 30th Anniversary of  Yu. A. Gagarin’s Flight Medal awarded by the Presidium of the Soviet Cosmonautics Federation (1991)
  • For Meritorious Service 3rd Degree Medal of the Minister of Defense of the USSR (1991)
  • For the Best Research Work Medal of the State Committee of the Russian Federation for Higher Education (1993)
  • For Accountant’s and Auditor’s High Professionalism  Medal of the Organizing Committee of the All-Russia Congress of Accountants and Auditors (2008)
  • The winner of the Best Economic Department - 2010 All-Russia Contest (Accounting, Account Analysis and Audit category) (2010)