Issue №3(113) 2026

Title

Pages: 1-2

Total paper views: 71

Contents

Pages: 3-4

Total paper views: 70

Decision-Useful Nature-Related Reporting: Biological Asset Accounting, Biodiversity Disclosure and ESG Accountability

Authors: van Biljon M.

Pages: 5-18

Total paper views: 109

Enterprise Cash Control in the Context of Digital Transformation of Accounting Processes

Authors: Holovachko V. Pihosh V.A. Balieha A.

Pages: 19-28

Total paper views: 108

Conceptual Foundations for Transforming the Scope and Objects of Accounting for Cluster Formations in the Context of Sustainable Development

Authors: Zhuk V.M. Nezhyd Y.S.

Pages: 29-42

Total paper views: 100

Accounting and Information Support for Sustainability Reporting: Formation and Adaptation to ESRS Requirements

Authors: Ishchenko Y.P. Avdieiev O.

Pages: 43-55

Total paper views: 103

Convergence of the Auditor Certification System in Ukraine with the National Qualification System as a Factor for Improving Human Resources in the Field of Accounting and Auditing

Authors: Lokhanova N. Kantsurov O.O. Kushnir V.O.

Pages: 56-67

Total paper views: 92

Accounting for Income and Expenses in Legal Practice: Ukrainian and Global Approaches

Authors: Melnyk L.Y. Kucherenko T.Y.

Pages: 68-81

Total paper views: 86

The Role of an Accountant’s Professional Ethics in Preventing Greenwashing

Authors: Novodvorska V.V. Mazur V.P.

Pages: 82-92

Total paper views: 101

Integrated Model of Accounting and Analytical Support for Logistics Management of Agricultural Enterprises

Authors: Skuratova O. Venher M.

Pages: 93-101

Total paper views: 82

Accounting for Forest Resources in Forestry Enterprises: Organizational and Methodological Problems and Directions for Their Resolution

Authors: Storozhuk T.M. Druzhynska N.

Pages: 102-116

Total paper views: 93

Integration of EU Intermunicipal Cooperation Financial Instruments into Ukraine’s State Regional Policy

Authors: Vatamanyuk-Zelinska U.

Pages: 117-127

Total paper views: 88

Digital Currencies of Central Banks in G20 Countries as a Factor in the Transformation of Global Financial Stability

Authors: Yeremenko A.

Pages: 128-139

Total paper views: 90

Standardization of Public Financial Control of Defense Procurement: Conceptual Framework and Harmonization with ISSAI

Authors: Zdyrko N.H.

Pages: 140-152

Total paper views: 79

Banking Credit Policy and Regional Development Financing in the Nakhchivan Autonomous Republic

Authors: Ibrahimov E. Jabbarova G.

Pages: 153-161

Total paper views: 87

Development of Medical Expense Insurance in Ukraine: Challenges and Solutions

Authors: Loginova A.

Pages: 162-174

Total paper views: 92

Trends in the Formation of a Bank’s Loan Portfolio: Structural and Dynamic Analysis of JSC “Oschadbank”

Authors: Nikolchuk Y. Yagodzinska A.

Pages: 175-185

Total paper views: 92

Formation of Market Relations in Motor Insurance – Historical Aspect

Authors: Shіrіnian A.A. Shirinyan L.V.

Pages: 186-195

Total paper views: 86

Formation of a Methodological Basis for Performance Auditing Based on the International Practices

Authors: Hnylytska L. Khmelnytskyi S.

Pages: 196-206

Total paper views: 85

Financial and Economic Mechanisms for Incentivizing Low-Carbon Technologies in Organic Farming within the Context of European Integration

Authors: Drebot O.I. Dyshlyk V.

Pages: 207-216

Total paper views: 142

Strategic Guidelines for Ukraine’s Macroeconomic Development under Global Transformations

Authors: Miroshnychenko I.S.

Pages: 217-228

Total paper views: 96

The Role of Matriarchal Values in Shaping the Foundations of Sustainable Rural Development

Authors: Stolyarchuk N.M. Krylov M.

Pages: 229-237

Total paper views: 96

How Do Foreign Ownership, Financial Performance, and Green Innovation Relate to ESG Disclosure?

Authors: Susbiyani A. Nastiti A. Maharani A.

Pages: 238-248

Total paper views: 84

Financial Decisions and Corporate Social Responsibility in the Selected Manufacturing Firms in Nigeria

Authors: Ajibade X. Ajala R. Ayodeji E. Sanusi C.

Pages: 249-262

Total paper views: 72

Convergence of the European Green Deal in the Structural Policy of Ukraine’s Bioeconomic Reconstruction

Authors: Vakhovych I.

Pages: 263-264

Total paper views: 74