No. 12 (2026): Acta Academiae Beregsasiensis. Economics

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

DOI: https://doi.org/10.58423/2786-6742/2026-12

Published: 2026-03-31

Full Issue

Economics and management

HR Analytics as a Tool For Developing Managerial Competencіes in the Personnel Management System under Wartime Conditions

Oleksandr Hridin, Svitlana Zaika, Viktor Nagayev

13-28
- PDF
Implications of Big Data Technologies for the Resilience of Financial Institutions

Serhii Zadvornykh, Dmytro Martjanov

29-44
- PDF
The Motivation and Mentoring in the Strategy for Harmonizing HR Management: Advantages for Enterprises in the Labor Market

Nataliia Zachosova

45-58
- PDF (Українська)
Digital HR Platforms as a Tool for Cross-Functional Team Performance Management under Hybrid Work Conditions

Hanna Koptieva

59-72
- PDF (Українська)
Analysis of the Ukrainian electrical equipment market

Taras Kushnir

73-87
- PDF (Українська)
The Impact of U.S. Trade Policy on the Development of Mechanical Engineering in Ukraine

Oksana Kushnirenko

88-101
- PDF (Українська)
Public Policies for the Development of Cultural and Creative Industries: Global Experience and Ukrainian Realities

Larysa Ligonenko

102-120
- PDF (Українська)
Modelling the Ukraine–EU Negotiation Process on the Carbon Border Adjustment Mechanism: Application of the Rubinstein Bargaining Model

Oksana Liashenko, Demianiuk Olga

121-131
- PDF (Українська)
Innovative Approaches to the Management of Insurance Companies

Ryszard Pukala, Vnukova Nataliya, Nieizviestna Olena

132-147
- PDF (Українська)
Ukraine’s Fats and Oils Industry: Development Model and Export Orientation

Nataliia Romanovska, Tetiana Romanovska

148-162
- PDF (Українська)
Optimization of Medical Equipment Utilization in Healthcare Facilities: Analysis, Formalization, and Modeling

Nadiya Khorunzhak, Haiduk Bohdan

163-177
- PDF

Accounting and finance

International Finance: A Security Dimension

Oleksandr Baranovskyi

178-205
- PDF (Українська)
Accounting Triggers for the Recognition of Biological Assets within the Enterprise Security System

Olena Biriuk

206-221
- PDF (Українська)
Development of the Digital Asset Accounting Concept in the Modern Economic Environment

Volodymyr Budnyk

222-233
- PDF (Українська)
Implementing of CFC Concept and BEPS Standards in Ukraine: Historical Analysis and Accounting-Tax Aspects

Iryna Zhyhlei, Serhii Lehenchuk

234-254
- PDF
Assessing the Application of Artificial Intelligence in the Financial Sector under Strategic Uncertainty

Iryna Zhuravlova

255-271
- PDF (Українська)
Integration of ESG Reporting Into Strategic Management Accounting: a Conceptual Transformation of the Balanced Scorecard

Anna Kostyakova

272-284
- PDF (Українська)
Tax Analysis as a Driver of Financial Decision-Making and Fiscal Sustainability of Public Sector Entities: Evidence from the Berehove Territorial Community

Gabriella Loskorikh, Gabor Pataki, Oksana Perchy

285-300
- PDF (Magyar)
Analysis of the effect of Environmental Management Accounting Costing Techniques on Energy Consumption in South African Manufacturing Companies

Segopotje Malatji, Collins Ngwakwe

301-315
- PDF
Financial Decision-Making under Uncertainty: A Behavioural Approach

Larysa Nedilska, Tetiana Haiduchok, Lesia Sus

316-330
- PDF (Українська)
Innovative Evolution of Ukraine's Payment Banking Systems in the Digital Economy

Liudmyla Sakhno

331-349
- PDF (Українська)
Employee Motivation System in the Context of Budgeting: Conceptual Approaches and Practical Solutions

Oleksandr Tatarinov

350-360
- PDF (Українська)
Modern Approaches to the Taxation of the IT Business under Globalization

Andriy Tymoshenko

361-372
- PDF (Українська)
Theoretical and Methodological Foundations of Sustainability Reporting

Olha Fedorova

373-392
- PDF (Українська)
The Impact of the Extraordinary Economic Environment on the Operations of Small and Medium-Sized Enterprises – Accounting Aspects in the Border Regions of Hungary and Ukraine

Violetta Shimon, Veronika Fenyves

393-413
- PDF (Magyar)

No. 12 (2026): Acta Academiae Beregsasiensis. Economics

Full Issue

Economics and management

HR Analytics as a Tool For Developing Managerial Competencіes in the Personnel Management System under Wartime Conditions

Implications of Big Data Technologies for the Resilience of Financial Institutions

The Motivation and Mentoring in the Strategy for Harmonizing HR Management: Advantages for Enterprises in the Labor Market

Digital HR Platforms as a Tool for Cross-Functional Team Performance Management under Hybrid Work Conditions

Analysis of the Ukrainian electrical equipment market

The Impact of U.S. Trade Policy on the Development of Mechanical Engineering in Ukraine

Public Policies for the Development of Cultural and Creative Industries: Global Experience and Ukrainian Realities

Modelling the Ukraine–EU Negotiation Process on the Carbon Border Adjustment Mechanism: Application of the Rubinstein Bargaining Model

Innovative Approaches to the Management of Insurance Companies

Ukraine’s Fats and Oils Industry: Development Model and Export Orientation

Optimization of Medical Equipment Utilization in Healthcare Facilities: Analysis, Formalization, and Modeling

Accounting and finance

International Finance: A Security Dimension

Accounting Triggers for the Recognition of Biological Assets within the Enterprise Security System

Development of the Digital Asset Accounting Concept in the Modern Economic Environment

Implementing of CFC Concept and BEPS Standards in Ukraine: Historical Analysis and Accounting-Tax Aspects

Assessing the Application of Artificial Intelligence in the Financial Sector under Strategic Uncertainty

Integration of ESG Reporting Into Strategic Management Accounting: a Conceptual Transformation of the Balanced Scorecard

Tax Analysis as a Driver of Financial Decision-Making and Fiscal Sustainability of Public Sector Entities: Evidence from the Berehove Territorial Community

Analysis of the effect of Environmental Management Accounting Costing Techniques on Energy Consumption in South African Manufacturing Companies

Financial Decision-Making under Uncertainty: A Behavioural Approach

Innovative Evolution of Ukraine's Payment Banking Systems in the Digital Economy

Employee Motivation System in the Context of Budgeting: Conceptual Approaches and Practical Solutions

Modern Approaches to the Taxation of the IT Business under Globalization

Theoretical and Methodological Foundations of Sustainability Reporting

The Impact of the Extraordinary Economic Environment on the Operations of Small and Medium-Sized Enterprises – Accounting Aspects in the Border Regions of Hungary and Ukraine

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