Issue №2(112) 2026

Title

Authors:

Pages: 1-2

Total paper views: 76

Title

Authors:

Pages: 3-4

Total paper views: 83

Methodical Bases of Accounting for Woody Forest Resources in the Decision Support System

Authors: Baranenko Y.V.

Pages: 5-14

Total paper views: 126

Theoretical Principles of Comprehensive and Synergistic Application of Best Accounting and Analytical Practices for the Integration of Agribusiness into the Global Economic Space

Authors: Bohdanov S.O.

Pages: 15-23

Total paper views: 100

Luca Pacioli’s Double-Entry Principle as a Basis for Internal Control and Reliability of Mandatory Sustainability Reporting under ESRS

Authors: Butenko T.V. Butenko V.V.

Pages: 24-32

Total paper views: 120

Methodology for the Assessment and Improvement of Accounting for Loss Allowances for Expected Credit Losses on Impaired Financial Assets under IFRS 9: the Case of Receivables of Ukrainian Agricultural Enterprises

Authors: Vasylishyn S.I. Gryshova I.Y. Zhuk N.L. Nezhyd Y.S.

Pages: 33-43

Total paper views: 138

The Impact of Cyber Risks on the Functioning of the Accounting System and Their Management

Authors: Demchenko T.A.

Pages: 44-52

Total paper views: 115

The Role of Internal Audit in Preparing Sustainability Reporting by Aviation Enterprises

Authors: Leshchenko D.K.

Pages: 53-62

Total paper views: 134

Development of the Narrative Component of Integrated Reporting

Authors: Nesterenko O.O. Kashchena N.B.

Pages: 63-71

Total paper views: 122

Disclosure of Land Use Indicators in Sustainability Reporting

Authors: Ostapchuk S.M. Tsaruk N.H.

Pages: 72-81

Total paper views: 129

Specifics of Applying Research Methods in Accounting

Authors: Peretiatko Y.M.

Pages: 82-89

Total paper views: 99

Architecture of Accounting and Analytical Support for Managing the Enterprise’s Economic Security in the Context of Digital Transformation

Authors: Resler M.V.

Pages: 90-100

Total paper views: 107

Transformation of Management Accounting in Agricultural Holdings: From Local Fragmentation to Corporate Unification

Authors: Tsymbaliuk N.O.

Pages: 110-111

Total paper views: 96

Foreign Experience in the Development of Non-Financial Reporting and Prospects for its Implementation in Ukrainian Accounting Practice

Authors: Shkromyda V.V. Hnatiuk T.M. Hrubelias A.L.

Pages: 112-122

Total paper views: 120

Demonstration Workshop as a Tool for Overcoming Cognitive Overload in Teaching Accounting IT Disciplines

Authors: Shubenko Y.S.

Pages: 123-132

Total paper views: 96

Bank Risk Management in the Process of SME Financing: Balancing Profitability and Stability

Authors: Antoniuk V.I. Marych M.H.

Pages: 133-140

Total paper views: 112

Formation of Pension Payments for Persons Discharged from Military Service Using Alternative Financial Instruments

Authors: Bodnar T.S.

Pages: 141-151

Total paper views: 106

State Financial Policy in Implementing Social Development Tasks

Authors: Lupenko Y.O. Radionov Y.D.

Pages: 152-163

Total paper views: 118

A Systematic Review of Barriers and Opportunities in Developing Financial Management Skills among Women in Village Community Banks in Tanzania

Authors: Mayala N.

Pages: 164-177

Total paper views: 117

Integration of Maqashid Syariah Principles, Green Banking, and Tax Policy in Realizing Sustainable Finance in Indonesia

Authors: Suhendar S. Zulfikar R. Bastian E. Hanifah I.

Pages: 178-191

Total paper views: 115

AQI-Matrix Approach to Transforming External Inspection Results into an Audit Quality Risk Management System

Authors: Haievskyi O.O.

Pages: 192-200

Total paper views: 100

The Strategic Role of Resource Planning in Shaping the Enterprise’s Financial Potential under Digitalization

Authors: Skyba H.I. Kryshtal H.O. Briukhovetska I.O. Khimich S.V.

Pages: 201-209

Total paper views: 133