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JEL Classification: O33; M15; L86; O32; M21. DOI: https://doi.org/10.31521/modecon.V55(2026)-37 Ursakiі Yuliіa, PhD (Economics), Associate Professor of the Department of Management, Marketing and Logistics Chernivtsi Institute of Trade and Economics of SUTE, Chernivtsi, Ukraine ORCID: 0000-0002-7793-7761 e-mail: julja-ursakijj@ukr.net   The Impact of Artificial Intelligence on Business: Opportunities, Challenges and Prospects Abstract. Introduction. The rapid expansion ofRead more

JEL Classification: G18; E44; C38. DOI: https://doi.org/10.31521/modecon.V55(2026)-41 Sheludko Sergii, PhD (Economics), Associate Professor, D.Sc. Candidate of the Department of Public Finance, State Tax University, Irpin, Ukraine ORCID: 0000-0003-0636-4940 e-mail: s.szeludko@gmail.com   Diagnosing the Factors of Ukraine’s Financial Security from a Critical Realist Perspective Abstract. Introduction. Financial security constitutes a core dimension of a state’s socio-economicRead more

JEL Classification: O32; M21; Q01; Q16; Q55. DOI: https://doi.org/10.31521/modecon.V55(2026)-01 Andriushchenko Kateryna, Doctor of Economics, Professor, Professor of the Department of Business Economics and Entrepreneurship, Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine ORCID: 0000-0001-7035-1170 e-mail: innaberzhanir@ukr.net Liezina Anastasiya, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Business Economics andRead more

JEL Classification: M14; M10; L21. DOI: https://doi.org/10.31521/modecon.V55(2026)-04 Bodenchuk Liliia, PhD in Economics, Associate Professor, Associate Professor of the Department of Economics and Management, Danube branch of the Private Joint-Stock Company «Higher educational institution «The Interregional Academy of Personnel Management», Izmail, Ukraine ORCID: 0000-0003-3892-3823 e-mail: menedzmentuk@gmail.com Milieva Anastasiia, Master’s degree student, Danube branch of the PrivateRead more

JEL Classification: L83, M11, G32, D81. DOI: https://doi.org/10.31521/modecon.V55(2026)-02 Banyeva Iryna, Doctor of Economics, Professor of the Department of Hotel and Restaurant Business and Tourism, Mykolaiv National Agrarian University,Mykolaiv, Ukraine ORCID: 0000-0001-9524-2974 e-mail: irina-baneva@ukr.net Piyurenko Ilona, Doctor of Economics, Acting Professor of the Department of Hotel and Restaurant Business and Tourism, Mykolaiv National Agrarian University, Mykolaiv,Read more

JEL Classification: M31, M37, O33. DOI: https://doi.org/10.31521/modecon.V55(2026)-06 Bochko Olena, Doctor of Economic Sciences, Professor, Professor of the department of Marketing and Logistics, Lviv Polytechnic National University, Lviv,  Ukraine ORCID: 0000-0003-3422-4654 e-mail: Olena.Y.Bochko@lpnu.ua Karpii Olena, Ph.D. in Economics, Associate Professor, Associate Professor of the Department of Marketing and Logistics, Lviv Polytechnic National University, Lviv, Ukraine ORCID:Read more

JEL Classification:  G10, G14, O33. DOI: https://doi.org/10.31521/modecon.V55(2026)-05 Bodnar Olena, PhD (Economics), Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID: 0000-0002-0152-4290 e-mail: bodnaroa@mnau.edu.ua Slobodian Tetiana, higher education student, Accounting and Finance Faculty, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0009-0008-6413-8734 e-mail: tanyaslobodian1051@gmail.com Rahulina Anastasia, higher education student,Read more

JEL Classification: М13, О10, О29, O31. DOI: https://doi.org/10.31521/modecon.V55(2026)-43 Yashchuk Tetiana, PhD (Economics), Associate Professor, Associate Professor of the Department of Marketing, Management and Business Administration, Pavlo Tychyna Uman State Pedagogical University, Uman, Ukraine ORCID: 0000-0001-7359-5867 e-mail: tetyanayashchuk@ukr.net   Innovative development of an enterprise as an object of strategic management in a transitional economy Abstract. Introduction.Read more

Content listPages Title1-3 Content4-5 Albeshchenko O., Veits A., Korzhan R. Management of Tourism and Hotel Entrepreneurship Development in Territorial Communities: An Integrated Model of the Southern Region6-16 Andreitseva І. Human Resources Accounting Methodology: Modern Approaches and Development Prospects16-21 Berhanir I. Accounting and Analytical Support for Enterprise Revenue Management22-27 Bodnar O., Horka L., Oreshko A. AccountingRead more

JEL Classification: М 15; M 41. DOI: https://doi.org/10.31521/modecon.V54(2025)-03 Berhanir Inna, PhD (Economics), Associate Professor of the Department of Finance, Accounting and Economic security, Pavlo Tychyna Uman State Pedagogical University, Uman, Ukraine ORCID: 0000-0001-7035-1170 e-mail: innaberzhanir@ukr.net   Accounting and Analytical Support for Enterprise Revenue Management Abstract. Introduction. For all economic entities, an important condition for their activitiesRead more