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JEL Classification: Q13; Q17; Q01. DOI: https://doi.org/10.31521/modecon.V54(2025)-28 Tkachenko Serhii, PhD (Economics), Аssociate Рrofessor, acting director Western Polissya Institute of Agriculture of the National Academy of Sciences of Ukrain, Shubkiv village, Rivnenska st. 5, Rivne district, Rivne region, Ukraine ORCID: 0000-0003-2725-170X e-mail: tkasm@ukr.net Lukyanik Mykola, PhD (Economics), Аssociate Рrofessor, head of the economics sector, Western PolissyaRead more

JEL Classification: M40, M41, M42, O33, G21. DOI: https://doi.org/10.31521/modecon.V54(2025)-29 Chaplia Pavlo, PhD Student, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine ORCID: 0009-0005-8406-737X e-mail: pashachaplia@gmail.com The role of Accounting Registers in Ensuring Internal Control of Electronic Transactions in an Automated Environment Abstract. Introduction. The rapid digitalization of financial operations, proliferation of electronic money, and integrationRead more

JEL Classification: D81; G32; M21. DOI: https://doi.org/10.31521/modecon.V54(2025)-30 Shandova Nataliia, Doctor of Economics, Professor, The Head of the Department of Economy, Entrepreneurship and Economic security, Kherson National Technical University, Khmelnytskyi, Ukraine ORCID: 0000-0002-6278-1143 e-mail: shandova.nataliya@kntu.edu.ua Sydoruk Pavlo, Gaduate student of the third (educational and scientific) level of higher education, Kherson National Technical University, Khmelnytskyi, Ukraine ORCID:Read more

JEL Classification: JEL M31, M54. DOI: https://doi.org/10.31521/modecon.V54(2025)-31 Sheiko Yuliia, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Tourism and Hotel and Restaurant Business, Lutsk National Technical University, Lutsk, Ukraine ORCID: 0000-0002-1272-8985 e-mail: sheiko_yuliia@ukr.net Sydoruk Svitlana, Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of Tourism and Hotel andRead more