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JEL Classification: M41; M42; L81; D23. DOI: https://doi.org/10.31521/modecon.V54(2025)-09 Dubinina M. V., Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Accounting Policy as an Instrument for Enhancing the Effectiveness of Control over Goods Transactions Abstract. Introduction. Goods operations constitute one of theRead more

JEL Classification: G21, D91, O33 DOI: https://doi.org/10.31521/modecon.V54(2025)-12 Victoria Kovalenko, Doctor of Economic, Professor, Professor of the Department of Banking, Odesa National Economic University, Odesa, Ukraine ORCID: 0000-0003-2783-186X e-mail: kovalenko-6868@ukr.net Digital Retail Banking and its Impact on Shaping Household Saving Motivation Abstract. Introduction. The study addresses the critical shift in household saving behaviour that has been drivenRead more

JEL Classification: L10; L83; M21; O31; Z32 DOI: https://doi.org/10.31521/modecon.V54(2025)-14 Lomachynska Iryna, Doctor of Economics, Professor, Vice-Rector for Scientific and Pedagogical Work, Odesa I. I. Mechnikov National University, Odesa, Ukraine ORCID: 0000-0002-6112-6884 e-mail: i.lomachynska@onu.edu.ua Liventsov Roman, Lecturer at the Department of Economic and Social Geography and Tourism, Odesa I. I. Mechnikov National University, Odesa, Ukraine ORCID:Read more

JEL Classification: I23; M15; O33; H75. DOI: https://doi.org/10.31521/modecon.V54(2025)-11 Zagirniak Denys, Doctor of Economics, Professor, The Head of the Department of Accounting and Finance, Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk, Ukraine ORCID: 0000-0002-7009-8635 e-mail: deniszagirniak@gmail.com Khovrak Ivan, Postgraduate student, Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk, Ukraine ORCID: 0000-0001-6211-6437 e-mail: ivankhovrak@gmail.com Managing Digital Transformation in Higher EducationRead more

JEL Classification: F20, F63, O57 DOI: https://doi.org/10.31521/modecon.V54(2025)-10 Zharova Liubov, Doctor of Economics, Assistant professor, professor of Kyiv-Mohyla School of Professional and Continuing Education of the National University “Kyiv-Mohyla Academy”, Ukraine, University of Economics and Humanities in Bielsko-Biala, Poland. ORCID: 0000-0002-3568-775X e-mail: l.zharova@ukma.edu.ua Khlobystov Ievgen, Doctor of Economics, Professor, Dean, National University “Kyiv-Mohyla Academy”, Ukraine ORCID:Read more

JEL Classification: M 11. DOI: https://doi.org/10.31521/modecon.V54(2025)-13 Kurepin Viacheslav, Candidate of Economic Sciences, Associate Professor of the Department of Vocational Training Methodology Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0003-4383-6177 e-mail: kypins@ukr.net Zubykhina-Khayat Alexandra, Assistant the Department of Tractors and Agricultural Machinery, Operation and Technical Service and Marketing Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0002-0132-546ХRead more

JEL Classification: A2; O10; O38;Z11; P41 DOI: https://doi.org/10.31521/modecon.V54(2025)-15 Moiseienko Iryna, Doctor of Economics, Dr. hab., Professor, WSB MERITO University, Wroclaw, Poland ORCID: 0000-0002-3140-461X e-mail: iryna.moiseienko@wroclaw.merito.pl Moyseyenko Igor, candidate of economic sciences, NGO Care in Action: Lviv, Ukraine ORCID: 0000-0003-2879-671X e-mail: igormoysey@gmail.com Creative Industries as the basis for Ukraine’s Economic policy Abstract. Introduction. At different stages ofRead more

JEL Classification: Q14, Q18, G32, G28, O13, C51 DOI: https://doi.org/10.31521/modecon.V54(2025)-17 Nepochatenko Olena, Doctor of Economic Sciences, Professor, Professor of the Department of Finance, Banking and Insurance, Uman National University, Uman, Ukraine ORCID: 0000-0002-1212-6335 e-mail: nepochatenko1@gmail.com Trusova Natalia, Doctor of Economic Sciences, Professor, Professor of the Department of Finance, Accounting and Taxation, Dmytro Motornyi Tavria StateRead more

JEL Classification: L87; M15; O33; C53. DOI: https://doi.org/10.31521/modecon.V54(2025)-16 Mukha Taras, Postgraduate student, Department of management, Banking and Insurance, Kharkiv National Automobile and Highway University, Kharkiv, Ukraine ORCID: 0009-0008-9282-6833 e-mail: hammers.plant@gmail.com Industry 4.0 in Logistics Process Management: a Model for Building Supply Chain Digital Dynamic Capabilities Abstract. Introduction. This paper examines how Industry 4.0 digital solutions,Read more

JEL Classification: Q14; Q13. DOI: https://doi.org/10.31521/modecon.V54(2025)-19 Pavliuk Svitlana, PhD (Economics), Associate Professor, Deapartment of Hotel and Restaurant Business and Tourism, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID: 0000-0001-9093-5237 e-mail: svetlanapavliyk@gmail.com Shevchuk Denis, student of the Faculty of Management, Mykolaiv National Agrarian University, Mykolayiv, Ukraine ORCID: 0009-0007-7366-697X e-mail: vozncifr20@gmail.com Peculiarities of the Functioning of the FinancialRead more