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JEL Classification: M10, M14, M41. DOI: https://doi.org/10.31521/modecon.V55(2026)-10 Voloshchuk Lidiia, Doctor of Economic Sciences, Professor, Head of the Department of Accounting, Analysis and Audit, Odessа Polytechnic National University, Odesa, Ukraine ORCID: 0000-0002-9692-7438 e-mail: voloschuk@op.edu.ua Yakymchuk Ihor, Ph.D student, Odesа Polytechnic National University, Odesa, Ukraine ORCID: 0009-0000-9185-8499 e-mail: happyigar@stud.op.edu.ua   Corporate Reporting as an Element of InformationRead more

JEL Classification: M10, M19, D81, G32. DOI: https://doi.org/10.31521/modecon.V55(2026)-13 Honcharenko Iryna, Doctor of Economics, Professor, Department of Public Management and Administration and International Economics, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0001-9670-9812 e-mail: honcharenko@mnau.edu.ua Dubinina Maryna Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolaiv, Ukraine ORCID:Read more

JEL Classification: H70; H83; O21; R58. DOI: https://doi.org/10.31521/modecon.V55(2026)-19 Anatolii Kamashev, Head of the Financial Department of the Shevchenkivska Village Council, Mykolaiv Region, Ukraine ORCID: 0000-0002-4328-8775 e-mail: kamashevan1706@gmail.com The Balanced Scorecard Concept in the System of Strategic Management of Territorial Community Development Abstract. Introduction. In the context of decentralization reforms and the strengthening of local self-government,Read more

JEL Classification: E44, G28, G32, O33. DOI: https://doi.org/10.31521/modecon.V55(2026)-16 Liliia Zherdetska, Doctor of Economics, Professor, Head of the Department of Banking, Odesa National Economic University, Odesa, Ukraine ORCID: 0000-0001-5398-868X e-mail: lzherdetska@gmail.com Yevhen Malidovskyi, PhD Student of the Department of Banking, Odesa National Economic University, Odesa, Ukraine ORCID: 0009-0005-7611-5079 e-mail: emccpb@gmail.com   Regulatory Instruments for Ensuring FinancialRead more

JEL Classification: J14; H55; M13; O33. DOI: https://doi.org/10.31521/modecon.V55(2026)-20 Kraus Nataliia, Dr. Sc. (Economics), Professor, Professor of the Department of Development and Spatial Planning of the Separate Structural Unit “Institute of Innovative Education of the Kyiv National University of Construction and Architecture”, Kyiv, Ukraine ORCID: 0000-0001-8610-3980 e-mail: k2205n@ukr.net Kraus Kateryna, Cand. Sc. (Economics), Assosiate Professor, SeniorRead more

JEL Classification: H70, H75, J28, J81, O15. DOI: https://doi.org/10.31521/modecon.V55(2026)-23 Menyuk M., postgraduate, Mykolayiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0009-0001-1012-9292 e-mail: mykolay.meniuk0210@gmail.com Occupational Safety Management in Territorial Communities of Ukraine: A Risk-Oriented Approach and Institutional Support Abstract. Introduction. The theoretical, methodological, and applied principles of forming an occupational safety management system in territorial communities underRead more

JEL Classification: Q16, Q18, O13. DOI: https://doi.org/10.31521/modecon.V55(2026)-22 Andrii Lazutin, postgraduate student of the Department of Economics, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine ORCID: 0009-0005-0687-3771 e-mail: andreylazutin@ukr.net Vitalii Nahornyi, PhD in Economics, Associate Professor of the Department of Economics, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine ORCID:Read more

JEL Classification: L81, M15, O33. DOI: https://doi.org/10.31521/modecon.V55(2026)-30 Piliavoz Tetiana, PhD in Economics, Associate Professor, Associate Professor of the Department of Entrepreneurship, Logistics and Management, Vinnytsia National Technical University, Vinnytsia, Ukraine ORCID: 0000-0001-7535-7360 e-mail: pilyavoz@vntu.edu.ua Shvarts Iryna, PhD in Economics, Associate Professor, Associate Professor of the Department of Entrepreneurship, Logistics and Management, Vinnytsia National  Technical  University, Read more

JEL Classification: E24; J11; J24. DOI: https://doi.org/10.31521/modecon.V55(2026)-31 Posnova Tetiana, PhD in Economics, Associate Professor, Private Higher Educational Institution “European University” ORCID: 0000-0003-2038-7743 e-mail: tatosnova@gmail.com Shcherbatykh Denys, Ph.D. in Economics, Associate Professor, Head of the Department of Economics, Finance and Accounting, Private Higher Education Establishment “European University” ORCID: 0000-0003-0990-8376 e-mail: denys.shcherbatykh@e-u.edu.ua Remyha Yuliia, Candidate in Economics,Read more

JEL Classification: Q16; Q01; O31. DOI: https://doi.org/10.31521/modecon.V55(2026)-39 Tsvihun Inna, Doctor of Economics, Professor, Head of the Department of Accounting, Taxation and Electronic Business Technologies, Higher Education Institution «Podillia State University», Kamenets-Podilskyi, Ukraine ORCID: 0000-0003-2752-267X e-mail: ia_tsvigyn@ukr.net Matiyash Volodymyr,  PhD student (third-cycle, educational and scientific level of higher education), Specialty 073 “Management”, Higher Education Institution «PodilliaRead more