No. 11 (2025): Acta Academiae Beregsasiensis. Economics

View No. 11 (2025): Acta Academiae Beregsasiensis. Economics

ISSN 2786-6734 (Print) ISSN 2786-6742 (Online)

DOI: https://doi.org/10.58423/2786-6742/2025-11

Published: 2025-12-22

Full Issue

Economics and management

Management of Strategic Changes in Enterprises under Conditions of European Integration

Lina Artemenko, Maryna Pereskoka

13-24
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Model for the Commercialisation of Domestic Developments in the Field of Biogas-Based Power Generation

Oleksandr Bykonia, Nataliia Romanovska

25-43
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Economic Efficiency of Implementing Flexible Artificial Intelligence Systems in the Digitalization of Big Data in the Cryptocurrency Market

Oleksandr Brechko, Vadim Schuchmann

44-57
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Organizational Design of Creative Agencies: Methodological Framework for Formation and Criteria for Performance Evaluation

Veronika Verba

58-71
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Spatial and Structural Analysis of Agricultural Production in Ukraine: Features of the Structure of Agriculture in Transcarpathia

Veronika Hanusych

72-88
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Sustainable Development of Ukrainian Agribusiness

Serhii Demianenko

89-102
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The IT Industry of Ukraine as a Foundation for Digital Transformation and Economic Growth

Mariia Ihnatko

103-113
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Corporate Governance and Sustainable Development: Theoretical and Methodological Principles

Anna Kostyakova, Katya Kopot

114-125
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Recovery of Monofunctional Systems: an Integrated Model of Socio-Economic and Cognitive Resilience

Viktoriia Mykytenko, Dmytro Mykytenko, Nataliia Sheludko

126-152
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A Methodology for Identifying Parcel Trade in Global Statistical Classifications

Tetiana Moiseienko

153-163
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Economic Efficiency of Logistics Optimization Strategies

Andriy PAPINKO, Valery KUDINOV, Viktor KOLODIY

164-178
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Current State of Ukraine’s Dairy Industry: Challenges, Opportunities and Strategic Directions of Innovative Development

Nataliia Skopenko, Iryna Severyna, Mykola Vozniuk

179-193
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Statistical Analysis of International Activities of Tourist Companies of Ukraine

Oleksii Tarasenko, Nataliia Tsymbalenko

194-203
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Implementation of Strategic Directions for Developing the Investment Potential of Tourism Industry in Ukraine

Sergiy Tsviliy

204-221
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International Trade and Investment in the Context of Global Electric Vehicle Market Development: the Ukrainian-Polish Dimension

Maryna Shuba

222-231
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Сluster-Network Paradigm of Corporate Social Responsibility in Innovation-Oriented Enterprises

Liudmyla Yaloveha, Daniil Chernii

232-245
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Accounting and finance

Budget Decentralization and the Resilience of Local Finances in the Context of Global Shocks

Taisiia Bondaruk

246-263
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Theoretical and Methodological Approaches to Determining the Essence of Forest Resources of Wood Origin and Improving their Classification for Accounting Purposes

Yulia Baranenko

264-279
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European Experience in State Regulation of the Electronic Payments Market and the Possibilities for Its Adaptation in Ukraine

Olena Doroshenko, Yulia Vashai

280-291
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War Losses of the Agricultural Sector: Monitoring, Accounting Organization, and Reporting

Maryna Yermolaieva, Dmytro LUTSENKO

292-300
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Cashless Payments of Enterprises in the Context of Digitalization: Accounting and Information Support, and Financial Monitoring

Gabriella Loskorikh, Vivien Batori

301-321
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Interbudgetary Transfers in Ukraine Under Martial Law: Fiscal Asymmetry and Prospects for Development

Mykhailo Kuzheliev, Alina Nechyporenko

322-336
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Improvement of the Accounting Methodology for Bank Credit Operations in the Context of Digital Transformation

Viktoriia Makarovych, Olena Hryhorevska, Erika Yuhas

337-352
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Disclosure of Accounting and Analytical Information in Enterprise Reporting Under Martial Law

Yuliia Maksymiv, Tetyana Haiduchok, Nadiya Ivasiuk

353-365
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Green Finance and Financial Awareness: Experiences From a Questionnaire Survey

Bernadett Oroszné Ilcsik, Dóra Barabásné Kárpáti

366-381
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Financial Support for Employment in Agriculture in the European Union

Yurii Pasichnyk, Olena Sukach

382-395
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Financial Security Assessment of the Aquaculture Sector as a Determinant of Competitiveness in the Context of Food Crises

Nina Poyda-Nosyk, Iryna Kalina

396-408
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Corporate Securities Transactions on the Stock Exchange: a Comparative Analysis of Hungarian and International Companies

Gabor Pataki, Martyna Kallai

409-428
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Release for Free Circulation in Customs: Evolution and Contemporary Trends

Viktoriia Rudenko

429-441
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Financial Monitoring in Ukraine: Institutional and Legal Framework and Tasks in the Context of Existing Challenges

Kateryna Sochka

442-457
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An Innovative Model of Accounting and Evaluation of the Efficiency of Creative Stages in Printing Production

Andrii Strotsen

458-470
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The Development of Small and Medium-Sized Enterprises in the Trade and Tourism Sectors from the Pre-Pandemic Period to 2025: Accounting Approaches and Economic Impacts

Veronika Fenyves, Violetta Shimon

471-485
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Practical Aspects of Accounting and Taxation of Land and Agricultural Machinery Leases

Olga Chernetska

486-501
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