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JEL Classification: R58; L83. DOI: https://doi.org/10.31521/modecon.V54(2025)-01 Albeshchenko Oleksii, Ph. D. in Economics, Mykolayiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0002-9920-7049 e-mail: aalbeschenko@gmail.com Veits Arkadii, Ph. D., Senior Assistant to the Head of the Department for Quality Assurance of Educational Activities and Higher Education, Military Academy, Odesa, Ukraine. ORCID: 0000-0002-7454-1534 e-mail: aveyts30@gmail.com Korzhan Ruslan, Research Fellow,Read more

JEL Classification: L10; L81. DOI: https://doi.org/10.31521/modecon.V54(2025)-02 Andreitseva Іryna, PhD in Economics, Associate Professor of the Department of Management, Kamianets-Podilskyi Ivan Ohiienko National University, Kamianets-Podilskyi, Ukraine ORCID: 0000-0003-0337-4107 e-mail: irunaandreytseva@gmail.com   Human Resources Accounting Methodology: Modern Approaches and Development Prospects Abstract. Introduction. Traditional accounting systems often fail to reflect the value of human resources in financial reporting.Read more

JEL Classification: I23; I29; L83; M12. DOI: https://doi.org/10.31521/modecon.V54(2025)-06 Karine Horbunova, Head of the Department of Methodology of Vocational Education, PhD in Pedagogical Sciences, Associate Professor, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0002-9920-7049 e-mail: karinegorbunova@gmail.com Kateryna Ulitina, Assistant at the Department of Methodology of Vocational Education, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0002-3394-2024 e-mail:Read more

JEL Classification: M 4. DOI: https://doi.org/10.31521/modecon.V54(2025)-07 Hurina Nataliia, PhD in Economics, Associate Professor, Associate Professor of the Department of Accounting and Auditing, State Tax University, Irpin, Ukraine ORCID: 0000-0001-9433-069X e-mail: G-Nataliya@ukr.net Leonova Yelyzaveta, Higher education student, State Tax University, Irpin, Ukraine ORCID: 0009-0000-6551-2638 e-mail: yelyzaveta.leonova@dpu.edu.ua   The Impact of Blockchain Technologies on the Development ofRead more

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: 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; 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