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Економіка, управління та адміністрування
ISSN 2664-245X · Zhytomyr Polytechnic State University · 526 artikel di indeks
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Artikel Jurnal
Banking supervision as an institutional element of macroeconomic management in conditions of systemic risks
One of the key challenges facing the modern economy is ensuring the resilience of the banking system amid growing geopolitical tensions, digital transformation, and global financial risks. In this context, banking supervision is not only an instrument of regulatory control, but also a full-fledged…
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Artikel Jurnal
The problem of housing costs in the budgets of internally displaced persons
Research is devoted to the analysis of the transformation of the housing rental market in Ukraine in 2021–2025 and the impact of this transformation on the expenses of Ukrainian households. The dynamics of rent after the start of the full-scale invasion of the Russian Federation and its impact on…
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Artikel Jurnal
Financial policy features of systemically important banks: a case study of JSC CB «PrivatBank»
This article provides a comprehensive analysis of the financial policy features of systemically important banks (SIBs) through the prism of financial, operational, and cyber resilience, based on the case study of JSC CB «PrivatBank» and the broader Ukrainian banking system. The relevance of the…
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Artikel Jurnal
White Book of public administration of Ukraine: guidelines in development and constituent elements
The publication elaborates the main guidelines for the development of the White Book of public administration in Ukraine, its structural components and, within its limits, the principles of good governance. Taking into account European integration guidelines, the following structure of the «White…
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Artikel Jurnal
Improving the accounting and valuation of enterprise liabilities in the context of harmonization with IFRS
The research paper examines current issues in accounting, classification, and measurement of enterprise liabilities in the context of harmonizing national standards with International Financial Reporting Standards (IFRS). The shortcomings of existing regulatory frameworks, particularly NAS 11…
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Artikel Jurnal
Digital transformation of accounting and control processes of domestic enterprises: current state and strategic priorities
The article is devoted to a comprehensive study of the impact of digital transformation on the evolution of accounting systems and internal control of enterprises in the context of modern military threats and geopolitical challenges. The study substantiates that the digitalization of accounting and…
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Artikel Jurnal
Theoretical substantiation of the digital economy’s influence on the transformation of the accounting model of construction enterprises
The article provides a theoretical substantiation of the mechanism through which the digital economy influences the transformation of the accounting model of construction enterprises. Based on an analysis of the evolution of the digital economy concept, three key stages of its development are…
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Artikel Jurnal
Bibliometric analysis of freight forwarding services: challenges for accounting and control system
The article presents a comprehensive bibliometric analysis of scientific publications on freight forwarding services. The research dataset consists of 280 publications indexed in the Scopus database from 1972 to 2026. Built-in Scopus tools and VOSviewer software were used for data processing. The…
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Artikel Jurnal
Accounting policy as a tool for ensuring the sustainability of an enterprise in a wartime economy
The article examines the accounting policy of an enterprise as a strategic tool for ensuring its resilience under conditions of a wartime economy and post-crisis recovery. It is substantiated that under current conditions, accounting policy ceases to be a formalized set of accounting rules and is…
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Artikel Jurnal
Network organization theories in historical perspective: implications for accounting
The research paper provides a comprehensive retrospective analysis of the evolution of theories of network organizations, from classical economic concepts of the 18th-19th centuries to modern models of the digital network economy. The purpose of the study is to systematize key theoretical…
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Artikel Jurnal
ESG reporting and principles of corporate social responsibility in forestry enterprises: accounting and analytical context
The article examines the theoretical, methodological, and practical aspects of transforming the accounting system for forest resources in Ukraine under conditions of sustainable development, European integration processes, and post-war economic recovery. The necessity of expanding the traditional…
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Artikel Jurnal
Professional judgment of an accountant in the valuation of hybrid instruments in the reporting of controlled foreign companies
The modern taxation system of controlled foreign companies (CFCs) in Ukraine requires accountants to shift from mechanical accounting to analyzing the economic essence of operations. The use of hybrid financial instruments creates risks of mismatches due to contradictions between legal form and tax…
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Artikel Jurnal
Differentiation of legal and economic concepts of bankruptcy: unification of approach through the lens of International Financial Reporting Standards
The article addresses the problem of conceptual ambiguity in the interpretation of bankruptcy, arising from the conflation of legal and economic concepts of this phenomenon. The introduction of preventive restructuring procedures shifts the emphasis from asset liquidation to business preservation…
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Artikel Jurnal
Earnings quality and stock returns: a causal relationship analysis in the Nigerian consumer goods sector
This study investigates the causal relationship between earnings quality and stock returns in Nigeria’s consumer goods sector from 2015 to 2024. Using a comprehensive sample of 45 publicly listed consumer goods companies on the Nigerian Exchange Limited (NGX), we employ accounting-based earnings…
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Artikel Jurnal
Employment and working conditions of ukrainian migrants in EU countries
The relevance of the study is driven by the increasing scale of forced migration from Ukraine and the need to assess the conditions under which migrants are integrated into the labour markets of the European Union (EU). The aim of the research is to identify and analyse the factors that determine…
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Artikel Jurnal
Leader’s communication skills as a factor in ensuring effective team interaction
In the context of aggravating crisis trends and competition, effective management of business entities’ resources, one of which is personnel, is of particular importance. Ensuring effective team interaction in this context acts as a tool for achieving efficiency and forming a synergistic effect. In…
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Artikel Jurnal
Strategic foundations of brand development for solar energy enterprises under conditions of wartime instability and post-war recovery
The article substantiates that under the conditions of the full-scale war in Ukraine, the brand of solar energy enterprises is transforming from a marketing «communication layer» into a strategic management asset that determines the priorities of the project portfolio, the logic of stakeholder…
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Artikel Jurnal
Structural transformation of Ukraine’s agrarian economy: historical experience of sugar industrialization and modern challenges of grain specialization
This article examines the structural transformation of the agrarian economy of Ukraine in the nineteenth and early twentieth centuries through the transition from a grain-based raw-material export model to an agro-industrial model centered on sugar beet production. The topicality of the study is…
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Artikel Jurnal
Assessment of the completeness of enterprise corporate reporting
The transformation of corporate reporting is characterized by a paradigm shift in information disclosure, moving from a narrow financial focus to a comprehensive representation of an enterprise's activities and strategy. Global regulatory initiatives – notably the implementation of the EU Corporate…
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Artikel Jurnal
Modern challenges of the accounting system in the context of economic, social, and environmental responsibility
The article examines the modern challenges of developing the accounting system in the context of strengthening the economic, social, and environmental responsibility of business entities for sustainable development, globalization, and digital transformation of the economy. It is substantiated that…