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JEL Classification: M41, M42, Q14, G32. DOI: https://doi.org/10.31521/modecon.V52(2025)-07 Dubinina M. V., Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua   Integrated Approach to Auditing Revenues and Going Concern of Agricultural Enterprises in Ensuring Financial Reporting Reliability Abstract. Introduction. An integratedRead more

JEL Classification: L26; M21; G32; O33 DOI: https://doi.org/10.31521/modecon.V52(2025)-35 Shandova Nataliia, Doctor of Economics, Professor, The Head of the Department of Economy, Entrepreneurship and Economic security, Kherson National Technical University, Khmelnytskyi, Ukraine ORCID ID: 0000-0002-6278-1143 e-mail: shandova.nataliya@kntu.edu.ua Rybas Denys, Gaduate student of the third (educational and scientific) level of higher education, Kherson National Technical University, Khmelnytskyi,Read more

JEL Classification: F14; O33; O52; L86 DOI: https://doi.org/10.31521/modecon.V52(2025)-38 Shuba Maryna, PhD in Economics, Associate Professor, Associate Professor of the Department of International Economic Relations and Logistics, V. N. Karazin Kharkiv National University, Kharkiv, Ukraine ORCID ID: 0000-0003-2581-6914 e-mail: marinashuba@karazin.ua   Export of ICT services as a factor of economic development in the Baltic States: lessons forRead more

JEL Classification: G28, E42, L21, M41. DOI: https://doi.org/10.31521/modecon.V52(2025)-32 Chaplia Pavlo, PhD Student, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine ORCID ID: 0009-0005-8406-737X e-mail: pashachaplia@gmail.com   Electronic Money in Enterprise Settlements: State Supervision and Control Abstract. Introduction. The article examines theoretical, legal, and practical aspects of electronic money (e-money) in enterprise payment systems, with attentionRead more

JEL Classification: J24; M53; H83. DOI: https://doi.org/10.31521/modecon.V52(2025)-37 Shyshpanova Nataliia, PhD in Economics, Associate Professor, Department of Public Administration and Administration and International Economics, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-8347-5682 e-mail: shishpanova@mnau.edu.ua   Digitalisation as a Factor in the Transformation of Labour Resources in the Public Sphere Abstract. Introduction. In the context of theRead more

JEL Classification: M42; M50. DOI: https://doi.org/10.31521/modecon.V52(2025)-36 Sherstiuk Oleksandr, Doctor of Economics, Associate Professor, Leading Researcher of Accounting and Taxation Department, National Scientific Center “Institute of Agrarian Economics”, Kyiv, Ukraine ORCID ID: 0000-0002-9866-511X e-mail: osherstiuk@gmail.com Ostapchuk Serhii, PhD (Economics), Senior Researcher of Accounting and Taxation Department, National Scientific Center “Institute of Agrarian Economics”, Kyiv, Ukraine ORCIDRead more

JEL Classification: G21; O31; O38; E44; L26. DOI: https://doi.org/10.31521/modecon.V52(2025)-23 Riabykina Kateryna, PhD in Economics, Аssociate professor, Аssociate professor of the Department of Economics, organization and business management, Kryvyi Rih National University, Kryvyi Rih, Ukraine ORCID ID: 0000-0001-7747-558Х e-mail: rjabykinaekaterina@knu.edu.ua Riabykina Nataliia, PhD in Economics, Аssociate professor, Аssociate professor of the Department of Economics, organization andRead more

JEL Classification: M11; Q01; L91 DOI: https://doi.org/10.31521/modecon.V52(2025)-20 Felix Amoako Offei, PhD Student, Academic and Research Institute of Business, Economics and Management, Sumy State University, Sumy, Ukraine ORCID ID: 0000-0003-3458-5185 e-mail: f.amoako@aspd.sumdu.edu.ua Irene Aikins, PhD Student, Academic and Research Institute of Business, Economics and Management, Sumy State University, Sumy, Ukraine ORCID ID: 0009-0008-9826-7868 e-mail: i.aikins@aspd.sumdu.edu.ua NataliiaRead more

JEL Classification: L83; G30; R11; M21; C12. DOI: https://doi.org/10.31521/modecon.V52(2025)-09 Zubekhina Tetiana, PhD in Pedagogical Sciences, Associate Professor, Associate Professor of the Department of Tourism and Hotel and Restaurant Management, Lutsk National Technical University, Ukraine ORCID ID: 0000-0001-9929-4405 e-mail: t.zubekhina@lntu.edu.ua   Comparative Analysis Of The Financial Performance Of Tourism Enterprises In The Regions Of Ukraine Abstract.Read more

JEL Classification: F13 DOI: https://doi.org/10.31521/modecon.V52(2025)-22 Raj Kumar KC, PhD, Affiliated Honorary Research Fellow, Fil. Dr. Jan-U. Sandal Institute, Finstadjordet, Norway ORCID ID: 0009-0003-3195-7921 e-mail: provost@janusandal.no   Impact of Government Policy on Nepal’s Foreign Trade and Its Causal Relationships with Poverty Alleviation Abstract. Introduction. This study attempts to examine the impact of the government policy on Nepal’sRead more