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

Hanna Koptieva

59-72
- PDF
Analysis of the Ukrainian electrical equipment market

Taras Kushnir

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

Oksana Kushnirenko

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

Larysa Ligonenko

102-120
- PDF
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
Innovative Approaches to the Management of Insurance Companies

Ryszard Pukala, Vnukova Nataliya, Nieizviestna Olena

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

Nataliia Romanovska, Tetiana Romanovska

148-162
- PDF
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
Accounting Triggers for the Recognition of Biological Assets within the Enterprise Security System

Olena Biriuk

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

Volodymyr Budnyk

222-233
- PDF
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
Integration of ESG Reporting Into Strategic Management Accounting: a Conceptual Transformation of the Balanced Scorecard

Anna Kostyakova

272-284
- PDF
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
Analysis of the effect of Environmental Management Accounting Costing Techniques on Energy Consumption in South African Manufacturing Companies

Segopotje E Malatji, Collins C Ngwakwe

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

Larysa Nedilska, Tetiana Haiduchok, Lesia Sus

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

Liudmyla Sakhno

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

Oleksandr Tatarinov

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

Andriy Tymoshenko

361-372
- PDF
Theoretical and Methodological Foundations of Sustainability Reporting

Olha Fedorova

373-392
- PDF
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

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

Language

ISSN:

CC