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JEL Classification: H71; H72. DOI: https://doi.org/10.31521/modecon.V27(2021)-14 Lushko Svitlana, Teacher of the Finance and Credit Department, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine ORCID ID: 0000-0003-4598-1319 e-mail: sveta.lushko@gmail.com Rudenko Natalia, Ph.D in Economics, Associate Professor of the Accounting and Audit Department, Petro Mohyla Black Sea National University Mykolaiv, Ukraine ORCID ID: 0000-0003-4598-1319 e-mail: nathalierudenko@gmail.com  Read more

JEL Classification: M 40 DOI: https://doi.org/10.31521/modecon.V27(2021)-13 Luhova Olha, Candidate of Economic Sciences, Senior lecturer of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-4432-0295 e-mail: lugova@mnau.edu.ua Specific Features of Auditing Small Businesses in the Conditions of Spreading the COVID-19 Pandemic   Introduction. The development of corporate reporting in modernRead more

JEL Classification: E24; І31; J01; J3; O15; R23. DOI: https://doi.org/10.31521/modecon.V27(2021)-12 Lesik Iryna, PhD in Economics, Associate Professor, Associate Professor of Economic Theory and Social Sciences Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-1225-7594 e-mail: lesik@mnau.edu.ua Vilkhovatska Anzhelika, Applicant for Higher Education of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine e-mail:Read more

JEL Classification: H 25, K 34. DOI: https://doi.org/10.31521/modecon.V27(2021)-11 Lagodienko Natalia, Ph.D. (Economics), Senior Lecturer, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-3528-0519 e-mail: besedina77@gmail.com Белінська К. В., здобувач вищої освіти обліково-фінансового факультету, Миколаївський національний аграрний університет, м. Миколаїв, Україна ORCID ID: 0000-0002-2597-5192 e-mail: tserushkitti@gmail.com   Specific Features of Auditing Small Businesses in the Conditions of SpreadingRead more

JEL Classification: G28. DOI: https://doi.org/10.31521/modecon.V27(2021)-10 Kucheriavyi Andrii, Head of the Department of Construction, Architecture and Land Use of Sviatoshynska District State Administration in Kyiv, Kyiv, Ukraine ORCID ID: 0000-0001-5344-3911   Budget Modifications under the Influence of Economic Transformations   Abstract. Introduction. It is substantiated that the accuracy of planning the revenue side of the budgetRead more

JEL Classification: G21. DOI: https://doi.org/10.31521/modecon.V27(2021)-08 Krukhmal Olena, PhD in Economics, Associate Professor of the Finance, Banking and Insurance Department, Sumy State University, Sumy, Ukraine ORCID ID: 0000-0001-9118-1713 e-mail: o.krukhmal@uabs.sumdu.edu.ua Pavlenko Ludmila, PhD in Economics, Associate Professor, Senior lecturer of the Finance, Banking and Insurance Department, Sumy State University, Sumy, Ukraine ORCID ID: 0000-0002-4724-7567 e-mail: l.pavlenko@uabs.sumdu.edu.uaRead more

JEL Classification: M12; M15; M51. DOI: https://doi.org/10.31521/modecon.V27(2021)-07 Kravchuk Oksana, Candidate of Economic Sciences (Ph.D. in Economics), Associate Professor, Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine  ORCID ID: 0000-0002-6337-7759 e-mail: oksana.kravchuk@kneu.edu.ua Varis Irina, Candidate of Economic Sciences (Ph.D. in Economics), Associate Professor, Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine ORCIDRead more

JEL Classification: M21; G22 DOI: https://doi.org/10.31521/modecon.V27(2021)-06 Dranus Valentyn, Ph.D. (Economics), Associate Professor of the Department of Finance and Credit, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine ORCID ID: 0000-0001-5617-6740 e-mail: drval8@ukr.net Dranus Liubov, Ph.D. (Economics), Associate Professor of the Department of Management, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine ORCID ID: 0000-0002-6427-1315 e-mail:Read more

JEL Classification: O31, O35 DOI: https://doi.org/10.31521/modecon.V27(2021)-05 Ghimire Rudra Prasad, Ph. D (Pre submission VIVA defended), Tribhuvan University, Nepal, Affiliated Honorary Research Fellow, Fil. Dr. Jan-U. Sandal Institute, Norway ORCID ID: 0000-0002-2908-1006 e-mail: rudraprasad_ghimire@yahoo.com Innovative Flat Collaboration for Social Entrepreneurship Development   Annotation. Introduction. Innovative flat collaboration is the foundation for the social entrepreneurship development. FlatRead more

JEL Classification: М20; М29; O13; Q13; Q15. DOI: https://doi.org/10.31521/modecon.V27(2021)-04 Garazha Olena, Doctor of Economic Sciences, Associate Professor at the Department of Land Resources Management and Cadastre of Kharkiv National Agrarian University named after V.V. Dokuchaiev, Kharkiv, Ukraine ORCID ID: 0000-0001-9986-6231 e-mail: oasissun@ukr.net Prospects for the Organic Agriculture Development of Ukraine   Annotation. Introduction. The articleRead more