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Content
2026, Issue 1
- 5-17 Narrative Intelligence and Sustainability Reporting: A Stakeholder Approach
by Serhii Lehenchuk - 18-26 Development of National Accounting Science: An Institutional Approach to Theoretical and Methodological Transformations
by Anna Mykhailenko - 27-35 Ethics of a Professional Accountant: Challenges in Wartime
by Viktoriia Novodvorska - 36-44 Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice
by Serhii Ostapchuk & Lesia Voliak - 45-56 Narcissistic Texts and Innocent Photos in Environmental Disclosures by Green PROPER Companies
by Sri Pujiningsih & Helianti Utami & Novi Trisnawati - 57-70 Assessment of Cybersecurity of Accounting Information in the Innovative Activities of Agricultural Enterprises
by Nataliya Struk - 71-82 Theoretical and Methodological Basis for the Formation and Development of Accumulative Pension Insurance in the National Social Protection System
by Svitlana Burdeniuk - 83-93 Analysis of Big Trader Positions, Firm Profitability, Price Volatility and Their Impact on Sharia Stock Market Prices (A Study of the Jakarta Islamic Index on the Indonesia Stock Exchange)
by Teguh Wijayanto & Triyonowati & Ikhsan Budi Riharjo - 94-104 Financial Reliability of Insurance Companies: Conceptual Framework
by Ihor Hrehorashchuk - 105-122 Transformation of Financial Rehabilitation, Bankruptcy, and Insurers' Market Exit under Conditions of Systemic Turbulence: European and Ukrainian Dimensions
by Olga Kneysler & Natali³a Spasiv & Oleksandr Kvasovskyi & Olga Nipialidi - 123-132 Investments for the Sustainable Development of Domestic Aviation in the Context of Ukraine's Post-War Reconstruction
by Inga Miroshnychenko - 133-142 The Role of Organizational Communication in Assessing Customer Loyalty: An Empirical Study on Banking Customers in Jakarta Metropolitan Area, Indonesia
by Vera Clara Simanjuntak & Yuni Andri Ekawati & Winda Wardhani - 143-152 The Relevance of a Firm's Value Determinants Moderated by Inflation: An Empirical Study of Indonesian Manufacturing Firms
by Maya Sova - 153-160 Implementation of Global Internal Audit Standards in the Bank
by Yaroslav Dmyshko - 161-176 The Directions for Optimizing the Entrepreneurship Environment in the Nakhchivan Autonomous Republic
by Eltun Ibrahimov & Gulnar Jabbarova - 177-184 Green Competitiveness of the National Economy: Evolution in the Context of Sustainability and Resilience
by Liu Kenan1, Olena Chygryn & Liu Kenan1, Olena Chygryn - 185-199 The Efficiency of Infrastructural Support for Food E-Commerce in Ukraine at the Stage of Transition to Industry 5.0
by Anastasiia Kyrychenko & Olha Kovalenko - 200-209 Corporate Governance as an Institutional Basis for the Financial Transformation of Agricultural Companies in the Process of Entering International Capital Markets
by Marian Tripak & Nataliia Shevchuk - 210-218 Performance Evaluation of Non-Ferrous Metal Enterprises under ESG Perspective
by Zhang Heng & Yi Yongkang - 219-227 Strategic Management and Analytical Tools for Performance Assessment of Charitable Organizations: Scientific Discourse and Practical Solutions
by Yelyzaveta Shubenko
2025, Issue 4
- 5-13 Financial Statements Audit and Simplified Accounting for Small Businesses: Key Trends
by Iryna Zhurakovska - 14-25 The Narrative Component of Sustainability Reporting as a Strategic Tool of the Impression Management
by Serhii Lehenchuk - 26-33 Participatory Budgeting as a Factor in Increasing Trust in Government and the Efficiency of Local Finances
by Tetyana Vitovshchyk & Svitlana Korzyk - 34-43 Financial Management and Risk Mitigation for Entrepreneurial Entities: Azerbaijan's Experience and Prospects
by Yadulla Zeynalov - 44-53 How to Stimulate Domestic Investment in Nigeria? An Analysis of Macroeconomic Variables and Financial Development
by Kayode David Kolawole - 54-63 Budget Revenues as a Means of Ensuring the Financial Stability of Communities
by Zoriana Lobodina & Yurii Lushnei & Ruslan Lobodin & Yurii Chernyshenko & Yaroslav Kiveliuk - 64-79 Rural Banks (BPR/BPRS) in Indonesia: Regulation, Strategy, and the Wet-Market Segment
by Doni Maradona - 80-88 The Scientific and Educational Legacy of Academician Mykola Demyanenko: Contribution to the Development of Financial Science and the Training of Agricultural Finance Specialists
by Viktor Synchak & Nataliia Zhuk - 89-95 Tourist Tax in the Structure of Local Budget Revenues: The Experience of Ukraine and Poland
by Pavlina Fuhelo - 96-110 The Influence of Voluntary Deposits on Improving Primary School Teachers' Welfare: A Case of Moshi Municipality Teachers SACCOs Limited
by Ruth J. Godfrey & Safari Majondo & Nyanjige M. Mayala - 111-120 Education for Sustainable Development: Prospects for Ukraine
by Svitlana Korol & Olena Fomina - 121-132 The Effect of Audit Quality and Internal Audit Structures on a Firm's Performance: Empirical Study of Companies in the Jakarta Islamic Index
by Kamilah Sa'diah & Vera Clara Simanjuntak & Yuni Andri Ekawati & Siti Wardah Pratidina Nasution & Winda Wardhani - 133-143 The Contribution of PAF Industry Specialization to the Audit Quality Metric Score and Implications for the Tobin's Q of Manufacturing Firms
by T. Husain & Nor Balkish Zakaria - 144-158 Monitoring and Assessing Ukraine's Food Security Indicators under Crisis Conditions
by Olena Shebanina & Oleksandr Zhebko - 159-170 Managerial and Institutional Framework for Integrating Accounting and Reporting Data into the Public Governance System of the Agricultural Sector
by Volodymyr Kladiyev - 171-184 Trends of Population Social Protection during Wartime
by Nataliia Spasiv & Olga Kneysler - 185-194 ESG-Based Approaches to Human Resource Management and Competence Development in Enterprises
by Stanislav Vasylishyn & Viktor Kushnir
2025, Issue 3
- 5-13 Big Data and Artificial Intelligence in Accounting and Information Systems of Insurance Business Stakeholders
by Maryna Demianchuk & Oksana Savastieieva & Oleksandr Kuruch - 14-20 Problematic Issues Concerning the Accounting Method
by Zenovii-Mykhailo Zadorozhnyi & Volodymyr Muravskyi - 21-30 Integrated Reporting as a Tool for Business Valuation under Concession Arrangements
by Svitlana Korol - 31-40 New Methods for Accounting Research of the Narrative Component of Sustainable Reporting: Challenges and Opportunities
by Serhii Lehenchuk & Olha Fedorova - 41-50 Digital Transformation of Agribusiness Enterprises' Financial Statement Audit
by Volodymyr Lytvynenko & Yurii Burdym - 51-57 Information Technologies for Smart Construction: Accounting and Control Aspect
by Anton Lupiichuk & Oleg Shevchuk - 58-69 Accounting and Valuation Component of Implementing Nature-Based Solutions
by Serhii Ostapchuk & Lesia Voliak - 70-81 The Impact of an Accountant's Professional Judgment on the Assessment of Business Value Creation
by Andrii Chuienkov - 82-90 Information Technologies and Reporting Standards in the Context of European Integration
by Nataliia Shevchuk & Yurii Shevchuk - 91-99 Financial Analysis as a Functional Subsystem of Financial Controlling
by Nataliia Vyhovska & Anastasiia Petruk & Inna Gryshova - 100-112 The Conceptual Principles of Identifying the Tax Object for Income Tax in the Context of Digital Transformation
by Hanna Kovtseniuk - 113-124 The Impact of Foreign Direct Investment, Inflation, and Exchange Rate Fluctuations on Economic Growth in Nigeria
by Kayode David Kolawole & Oluwagbenga Abayomi Seyingbo - 125-138 Development of Virtual Assets and Its Applications at the International and Domestic Levels
by Oleksandr Petruk & Serhii Zashchypas - 139-148 Uncertainty as a Determinant of Risk in Security-Oriented Management of Ukrainian Commercial Banks
by Anastasiia Poltorak & Andrii Ahafonov - 149-157 The Impact of Customs and Tax Policy on the State's Financial Security
by Olena Sidelnuk & Oleksandra Oliinyk - 158-171 How does an Auditor's Commitment Profile affect His Performance?
by Apriwandi & Debbie Christine & Rachmad Hidayat - 172-184 The Role of Auditing the Continuity of Agribusiness Enterprises in Forming Their Development Strategy in Conditions of Uncertainty
by Lyubov Hutsalenko & Vladyslav Aloshyn - 185-198 The Effectiveness of Single Customs Territory Risk Management in Enhancing Cross-Border Trade: A Case of Holili Border, Tanzania
by Gilbert K. Mchase & Nyanjige M. Mayala & Safari Majondo - 199-205 Sector-Specific Approaches to Assessing the Going Concern of Agricultural Enterprises: Risk-Based Audit under Contemporary Threats
by Yuliia Nehoda - 206-221 Economic Consequences of the Demographic Crisis and Population Ageing
by Nina Petrukha & Serhii Petrukha & Yevhenii Velykyi
2025, Issue 2
- 5-12 Accounting Support for the Audit of Intangible Assets of Agricultural Formations
by Yuliia Nehoda - 13-21 Accounting and Analytical Tools for Economic Stability Assessing of Ukraine's Agricultural Sector
by Oleh Sokil & Lyubomyr Pylypenko & Alla Yasinska - 22-31 Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect
by Viktoria Yatsenko - 32-39 The Impact of Macroeconomic Policy on the Liquidity and Financial Stability of SMEs through the Prism of Banking Activities
by Volodymyr Antoniuk & Maksym Marych - 40-49 Formation of Money Supply, Taking into Account the Role of Virtual Assets
by Serhii Zashchypas - 50-58 Long-Term Goals of the Strategic Roadmap for Development of Financial Services in the Republic of Azerbaijan
by Eltun Yulat Ibrahimov - 59-66 Estimating the Financial Payback Period for Renewable Energy Investment - A Quasi-Systematic Review
by Collins C Ngwakwe - 67-78 Public Debt Policy and Debt Security in the Context of Post-War Recovery
by Serhii Petrukha & Nina Petrukha & Roman Miakota & Dmytro Matsenko - 79-88 Criteria for Assessing the Effectiveness of Digital Tax Administration
by Samaya Salahova - 89-94 The Influence of State Monetary Policy on the Effectiveness of Marketing Forecasting of Enterprise Development
by Serhii Sviatenko - 95-104 The Effect of Leverage, Profitability and Capital Intensity on Tax Aggressiveness in the Technology Sector
by Agnes Dewi Septiani & Ginatun Ilmah & Tika Septiani - 105-113 Factors Affecting Financial Distress of the Companies in Consumer Cyclical Sector
by Indri Sindia Hantika & Cindy Henciana & Tika Septiani - 114-120 Factors Affecting the Effectiveness of Bank Management
by Lada Shirinyan & Denys Shyrai - 121-127 Innovative Methods to Motivate Employees in Business
by Yeva Bohdanova & Maria Zelena - 128-134 Theoretical Foundations and International Models for the Organization of Forensic Economic Expertise
by Pavlo Ivankov - 135-151 Revealing the Green Leaders: Climate Change Disclosure based on TCFD's Recommendations
by Widyana Rahma Cahyani & Sri Pujiningsih & Makaryanawati - 152-163 The Impact of Gender Diversity and Political Connections on Sustainability Reporting Disclosure
by Moch Mohtar & Bambang Sugeng & Puji Handayati - 164-173 Econometric Analysis of Determinants of Competitiveness of Territorial Communities of the Black Sea Economic Region
by Genadiy Nikolenko - 174-182 Theoretical and Methodical Bases for Integrating Online Advertising and SEO in the Internet Communication System of an Agricultural Enterprise
by Oleksandr Skakun & Oleksandr Lutsii - 183-189 The Effect of Shifting to Renewables on Social Welfare in Azerbaijan in the Context of Sustainable Economic Development
by Talat Alizada - 190-200 Public Debt as a Catalyst for Infrastructure Development in Key Sectors of the Economy: Case Study of Azerbaijan
by Amin Rashidov
2025, Issue 1
- 5-14 The Impact of Behavioural Economics Concepts on Accounting Science
by Vita Semaniuk & Nazar Marchyshyn - 15-23 Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups
by Tetyana Storozhuk & Artem Morhunenko - 24-32 Certification of State Accounts in Algeria: Can the French Experience Be Beneficial?
by Abderrahmen Gueroui & Aboubaker Khoualed & Farid Boulmtared - 33-39 The Efficiency of Resource Use by Higher Education Institutions in the Dnipropetrovsk Region
by Olha Hryhorash - 40-48 The Role of Financial Forecasting in the Formation of Optimal Loan Portfolios of Ukrainian Banks
by Kostiantyn Zatvornytskyi - 49-54 Building of Wealth in the Cyber World: Secrets of Digital Investment
by Eltun Yulat Ibrahimov & Qasim Ilqar Tagiyev - 55-68 Reorganization and Bankruptcy of Credit Unions: National Characteristics and Experience of Economically Developed Countries
by Olga Kneysler & Nataliia Spasiv & Oleksandr Kvasovskyi & Roman Kuz - 69-78 Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions
by Cornelia Nastase - 79-87 Cultural Spending as a Fiscal Policy Indicator: An Empirical Study of Budgetary Constraints and Public Debt Dynamics in European Nations
by Alexandru Florin Preda & Andreea Gabriela Tanase & Raluca Florentina Cretu & Viorel Costin Banta - 88-94 Priorities for Developing the Ukrainian Stock Market in the Context of Managing the Population's Pension Assets
by Volodymyr Rudyk - 95-102 The Role of State Financial Monitoring in Ensuring Ukraine's Financial Security during the War
by Karina Utenkova - 103-111 Funding Processes for Strengthening Global Food Security: Challenges and Innovative Solutions
by Olena Shebanina & Anastasiia Poltorak & Dmytro Chorniy & Maksym Tkachenko - 112-120 Forensic Economic Research in Tax Dispute Resolution
by Iryna Shushakova & Halyna Umantsiv - 121-134 The Impact of Exports, Imports, and the Exchange Rate on Algeria's Economic Growth
by Amira Benachour & Hanane Abdelmalek & Lamine Tarhlissia & Fella Bouchelghoum - 135-143 Building Cost-Effective and Affordable Medical Solutions Using the Design Thinking Approach
by Abena Engmann & AMammie Hutchful Nortey & Collins C Ngwakwe - 144-151 Digital Companies: Smart Decision-Making and Knowledge Management for Adapting to Rapid Changes
by Fateh Zaiter & Mounir Azouz - 152-159 The New Partnership for Africa's Development: Differential Effect on the Development of Sub-Saharan Africa
by Collins C Ngwakwe & Dadson Awunyo-Vitor - 160-170 Types of Non-Financial Performance Measures Prevalent for Top 40 Companies Listed on the Johannesburg Securities Exchange
by Witness Siwela & Peter N Kamala - 171-178 Scientific Trends in Reputation Management and Its Accounting and Analytical Support: A Bibliometric Analysis
by Vitalii Shkromyda - 179-185 What Factors Affecting Information Disclosure? The Case of Indonesian Universities
by Sri Pujiningsih & Helianti Utami
2024, Issue 4
- 5-14 The Role of Financial Technology in Promoting Digital Finances in Algeria (2016-2024)
by Abderraouf Abada & Messaoud Boukhalfi & Mohammed Abderrahmane Bentadjine & Abdelfattah Daoudi - 15-26 The Development of Open Banking and the Analysis of Third-Party Providers in Azerbaijan
by Aliakbar Abbasov - 27-35 Corporate Governance's Role in Shaping Tax Avoidance Strategies
by Peter Winarta & Yuniarwati - 36-43 State Budget Execution under Martial Law
by Lesia Zaburanna - 44-50 Integrated Process for Multiple Product Breakeven Analysis and Limiting Resource Allocation in Profit Planning
by Collins C Ngwakwe - 51-56 The Impact of Selling and Administrative Expenses on Corporate Stock Price Performance
by Joseph T. Musandiwa & Collins C Ngwakwe - 57-68 Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances
by Viktor Synchak & Yuriy Yarmolenko - 69-75 Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment
by Yuliia Ostapenko - 76-83 Accounting, Audit, and Business Analysis Methodical Tools to Implement the Needs of Financial Information Users
by Inna Raikovska & Oleksandr Kostenko & Vadim Ugnivenko - 84-91 Risk of Material Misstatement in the Audit of Payments to Budget
by Oleksandr Sherstiuk - 92-100 UNSDG's Due Diligence as a Guideline for Ukraine's Postwar Reconstruction
by Glib Aleksin - 101-107 The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks
by Dhea Marella Aulia & Muhammad Farhan & Agil Novriansa & Christian Damar Sagara Sitepu - 108-117 FADN/FSDN as a Tool for Accounting, Information and Statistical Support of Ukraine's State Agrarian Policy in the Context of European Integration
by Valerii Zhuk & Stanislav Vasylishyn & Yuliia Nezhyd - 118-124 Review of Models and Approaches to the Financial Support of Extension Services
by Andrii Gaidutskyi - 125-139 Pension Provision in Ukraine: Challenges and Threats in Wartime
by Olga Kneysler & Nataliia Spasiv & Mariia Soroka & Volodymyr Didyk - 140-149 Accounting and Taxation of E-Commerce: Realities and Challenges
by Kateryna Shevchuk & Nataliia Kuzyk & Olena Boyarova - 150-158 Transparency of Financial Reports of Local Government Hospitals in Indonesia
by Margaretha Anggreni Loi & Sri Pujiningsih & Endang Sri Andayani - 159-168 Challenges for Developing Social Infrastructure in Rural Areas of Ukraine in the Context of Achieving the Sustainable Development Goals
by Serhii Petrukha & Nina Petrukha - 169-176 Modelling of an Economic Process Using Smart Technologies in Manufacturing in the Context of Industry 4.0: A Case Study
by Andreea Gabriela Tanase & Alexandru Florin Preda & Raluca Florentina Cretu & Viorel Costin Banta
2024, Issue 3
- 5-11 Essence and Economic Content of Enterprises' Integrated Reporting
by Yuliia Baranova - 12-17 The Impact of Digital Innovation on Accounting Practices: The Case of Romanian Public Schools
by Alina-Cristina Caldararu - 18-29 Theoretical and Methodological Aspects of the Formation of Management Reporting on the Enterprise's Innovation Capital
by Viktoriia Makarovych - 30-42 Accounting and Analytical Support for the Assessment of Fiscal Policy and Sustainable Development of Ukraine
by Oleh Sokil - 43-49 Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness
by Nataliia Tsaruk - 50-56 Car Brands in a Competitive Environment: How Are They Building Their Value Creation Processes?
by Margaryta Ambarchian & Ivan Berezkin - 57-63 State Support for Geodetic Business - An Important Prerequisite for Post-War Reconstruction of Ukraine
by Petro Borovyk & Yurii Kyselov & Roman Rudyi & Mykhailo Shemiakin - 64-74 Organizational and Methodical Approaches to the Introduction of Mass Damage Assessment
by Valerii Zhuk & Yuliia Bezdushna & Yuliia Shenderivska - 75-86 Methodological Principles of Simulating Asymmetrical Volatility of Corporate Credit Market Dynamics
by Oleksandra Mandych & Tetiana Staverska & Vitaliy Makohon - 87-95 The Fiscal Ramifications of Fraud - New Trends and Dimensions
by Roxana Adriana Mititelu & Bogdan Florian Amzuica - 96-102 The Effect of Earnings Announcement on the Market Value of Corporate Stock
by Collins C. Ngwakwe - 103-111 Financial Mechanism of Road Transport Companies in the Financial Management System: Theoretical Aspect
by Viktor Synchak & Vladyslav Kulbachniy - 112-119 Factors Affecting Marketing Communications in Wartime
by Ivan Lutsii & Oleksandr Lutsii - 120-131 Determinants of Transparency of Local Government Financial Reports in Indonesia
by Diah Ragil Saputri & Sri Pujiningsih & Helianti Utami - 132-141 Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study
by Lucia-Maria Udrescu & Mihai Ciobotea - 142-153 Do Soccer Players Contribute to Preserving Football Clubs' Financial Performance Sustainability?
by Zeal Latu Landang & Umiaty Hamzani & Kristina Yunita - 154-164 The Role of SMEs in the Economy: Analyzing the Financial Performance of Algerian SMEs
by Hanane Abdelmalek & Amira Benachour & Lamine Tarhlissia & Aymen Adjal
2024, Issue 2
- 5-14 Methodical Approaches to Accounting and Controlling Agricultural Enterprises' Property under Martial Law
by Stanislav Vasylishyn & Yuliia Nezhyd - 15-32 The Relationship between Tax Incidence and Tax Avoidance in Indonesia's Industrial Sector
by Johnson & Matondang Elsa Siburian & Enda Noviyanti Simorangkir - 33-45 International Experience of Post-War Compensation Policy
by Valerii Zhuk & Nataliia Zhuk & Yuliia Shenderivska - 46-57 Reforming of the Object of Income Tax: A Retrospective Analysis of the Legal Framework
by Hanna Kovtseniuk - 58-69 Factors Impact on Financial Performance in Big 4 Banks in Vietnam: The Role of Corporate Social Responsibility Disclosure
by Pham Tien Manh & Quang Le Huy - 70-78 The Effect of Free Cash Flow, Leverage, and Profitability on Dividend Policy in IDX-Listed Transportation and Logistics Companies
by Rido Luspratama & Sarwo Edy Handoyo - 79-84 Relationship between Wastewater Quality and Corporate Stock Price
by Collins C. Ngwakwe - 85-93 Does Company Size Moderate the Effect of Intangible Assets on Its Value? (A Case Study of Chemical Companies Listed on the IDX)
by Martinus Robert Hutauruk - 94-99 Comprehensive Diagnosis of Activity's Economic Indicators to Ensure Insurance Companies' Financial Security
by Lada Shirinyan - 100-105 Risk-Based Approach to Internal Audit Planning in the Bank
by Yaroslav Dmyshko - 106-117 Conceptual Foundations for Providing Integrated Reporting Assurance
by Borys Melnychuk & Serhii Ostapchuk - 118-127 Logistic Regression to Predict BPK's Audit Opinion
by Elok Heniwati & Angga Hervianto - 128-139 Ukrainian Food System on the Way to Achieving the Sustainable Development Goals: Prerequisites and Modern Challenges
by Olena Bokiy & Olha Kovalenko - 140-149 Human Capital in the Post-War Recovery of the Energy Industry
by Nina Petrukha & Oleh Nazukov - 150-163 To UBI or Not to UBI? Universal Basic Income Creating Value in Rural Areas of Romania
by Alexandru Ureche - 164-172 Romanian Nuclear Energy and Hydropower - A CSR Perspective
by Nicoleta-Elena Cristea & Antonio-Alexandru Popescu-Cristea - 173-179 Accounting for Beekeeping Products: Current State and Ways of Improvement
by Mariia Shulhan - 180-186 From Cash to Code: The Transition to Central Bank Digital Currencies in Pakistan
by Saeed Ahmed
2024, Issue 1
- 5-13 Logistics Costs Accounting Methods: Problems and Ways to Solve Them
by Oleksandr Kravets - 14-21 Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement
by Serhii Lehenchuk & Nataliya Vyhovska - 22-27 Methodical Aspects of the Integrated Reporting Preparation
by Oleksandr Sherstiuk - 28-37 The Financial Results of Agricultural Enterprises in the Pre-War and Wartime Period
by Yurii Lupenko & Andrii Lupenko - 38-48 Applying the Z-Score Model to Predict Corporate Financial Distress: An Empirical Research on the Listed Firms in Vietnam Stock Market
by Pham Tien Manh & Ha Vy Nguyen - 49-53 The Effect of Clean Energy Financial Investment on Carbon Reduction
by Collins C. Ngwakwe - 54-65 Strengthening the Role of Depreciation Policy in Forming the Financial Basis of the State's Investment Security and Capital Investments
by Oleksandr Petruk & Oksana Novak & Viktoriia Khvist - 66-83 The Relationship between Corporate Environmental Performance and Suppliers' Credit Lending
by Witness Siwela & Collins C. Ngwakwe - 84-92 Analytical Support for the Continuity Management of Enterprises under Conditions of Uncertainty
by Vasyl Rudnytskyi & Olena Yurchenko - 93-101 The Insurance Market, Market of Insurance and Market of Insurance Services: Scientific Views, New Understanding and Definition
by Artur Shirinian & Lada Shirinyan - 102-109 Information Sources and Stages of Strategic Analysis
by Serhii Hryniavskyi & Valerii Zhuk - 110-123 Food Retail in Ukraine: Trends and Consequences of Crisis Transformations of the Food System
by Olha Kovalenko & Lyudmila Yashchenko - 124-129 Specific Features of Manager Professional Training during the Martial Law Period
by Inga Miroshnychenko - 130-136 Anti-Corruption Audit: Concept, Types, and Elements
by Tatiana Mishchenko - 137-146 Comparison of Labour Absorption Based on Employment Status in the Regencies/Cities of South Sumatra Province
by Dri Heppi & Yunisvita & Siti Rohima - 147-156 Comparative Analysis of the Financial Performance of Regional Development Banks before and after Conversion to Islamic Banks
by Laela Asri Hidayati & Susi Retna Cahyaningtyas - 157-163 The Effect of Leverage, Liquidity and Firm Size on Tax Aggressiveness
by Stevanie & Tony Sudirgo
2023, Issue 4
- 5-10 Bioenergy Assets as an Innovative Accounting Object: Definition and Recognition Criteria
by Yuliia Bila - 11-25 Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine
by Valerii Zhuk & Yuliia Bezdushna & Nataliia Zhuk & Volodymyr Pavlenko - 26-38 E-Accounting for Wood Products of Forestry in Ukraine: Problems and Ways of Improvement
by Serhii Ostapchuk & Lyudmyla Drymanova & Yulia Baranenko - 39-46 Integrated Reporting in the Context of Information Support of Business Analysis
by Oleksandr Sherstiuk & Tetiana Demianenko - 47-52 The Effect of Exchange Rates on Consumer Price Index
by Joseph Musandiwa & Collins C. Ngwakwe - 53-59 Corporate Social Responsibility, Benefits beyond Legitimacy: A Symbiotic Framework
by Collins C. Ngwakwe - 60-71 Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia
by Wilsa Road Betterment Sitepu & Salwani Arbak - 72-80 Can Firm Size Moderate a Company's Tax Avoidance in Retail Trading?
by Stevanie & Matondang Elsa Siburian & Wilsa Road Betterment Sitepu - 81-90 Factors Affecting Going Concern of the Transport and Logistics Companies
by Putri Dwi Wahyuni & Febrina Mahliza & Agustine Dwianika - 91-96 Conceptual Approaches to Managing the Enterprise's International Competitiveness
by Huo Ran - 97-104 Enterprise Data Security in the Cloud Environment: Threat Analysis
by Tetiana Kapeliushna - 105-117 The Determinants Affecting the Violent Crime in Indonesia and Thailand (1990-2019)
by Erwin Kurniawan A. & Adi Wijaya & Andriawan Kustiawan - 118-124 Mortgage Market Analysis: Domestic and International Experience
by Nataliia Sirenko & Kateryna Kazemyrchyk & Kateryna Mikuliak - 125-131 Classification Signs of Changes in the Economy
by Oleksandr Sydorov - 132-142 The Influence of Employee Responsibility and Knowledge on the Speed of Service and Employee Performance Moderated by the Hospital Management Information System: A Case Study of Type D Hospitals in the East Kalimantan Province
by Ariesta Heksarini & E. Harleni Aroma & Martinus Robert Hutauruk - 143-155 The Agricultural Sector of Ukraine's Economy: A Vision of the Financial Context for Achieving the Sustainable Development Goals
by Serhii Petrukha & Nina Petrukha
2023, Issue 3
- 5-11 The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable
by Safa Rifha'atul Mahmuda Arpan & Haliah & Nirwana - 12-20 The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument
by Yevheniia Popko & Olha Lukova - 21-27 Budgeting Methodology in Relation to Management Reporting
by Iryna Sadovska & Myroslava Kulynych & Kateryna Nahirska & Alla Fatenok-Tkachuk - 28-37 The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims
by Leonid Suk & Petro Suk - 38-44 Fundamental Concepts of Integrated Reporting
by Olga Usatenko - 45-52 Accounting and Financial Models of Strategic Decision-Making in the Pricing Sphere
by Valeriia Fesenko & Nataliia Svichkar & Iryna Tiutchenko - 53-64 Profitability Moderates the Effect of Firm Size, Leverage, and Liquidity on Financial Distress
by Rido Luspratama & Yusuf Ronny Edward & Namira Ufrida Rahmi - 65-69 A Framework of Excessive Executive Compensation - An Obscured Breach in Corporate Governance Agency Contract
by Collins C Ngwakwe - 70-83 Capital Investments as a Basic Prerequisite for the Investment Security of the State
by Oleksandr Petruk & Habriella Loskorikh & Viktoriia Khvist - 84-97 Is There Still a Day-of-the-Week Effect in the Real Estate Sector?
by Julius Marcus Reis & Leonard Grebe & Dirk Schiereck & Kerstin Hennig - 98-106 Application of Digital Marketing Tools and Methods in the Enterprise Management System
by Yaroslava Larina & Kateryna Zaryvnykh & Julia Galchynska - 107-113 Craft Production in Ukraine: Essence and Ways of Promotion
by Anna Morozova & Volodymyr Khmil - 114-125 The Probability of Part-Time Job for Tuition Assistance Receiver Students
by Maya Safitri & Yunisvita & Dirta Pratama Atiyatna - 126-137 Current Trends in Financing Innovative Development of Industrial Enterprises in Ukraine
by Nataliia Spasiv & Olga Kneysler & Iryna Hyzela