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Transformation of the Management Accounting Systemin Ukrainian Companies Based on BAS ERP

Thu, 01 Jan 2026 00:00:00 GMT

Title: Transformation of the Management Accounting Systemin Ukrainian Companies Based on BAS ERP Authors: Багрій, Конон Леонідович / Bagrii, Konon; Томнюк, Тетяна Леонідівна / Tomniuk, Tetiana; Малярчук, Олексій Васильович / Maliarchuk, Oleksii; Євдощак, Володимир Іванович / Yevdoshchak, Volodymyr; Мустеца, Ірина Василівна / Mustetsa, Iryna Abstract: Digitization of management accounting has become imperative to Ukrainian companies operating in unstable regulatory environments, erratic marketplaces as well as fragmented legacy system infrastructures. This paper will analyze how the implementation of a local popular Enterprise Resource Planning (ERP) system-Business Automation Systems (BAS)-related to the management accounting effectiveness and the soundness of decision making at a Ukrainian-based company. The multiple-case study methodology was employed. A 48 months period consisting of 24 months before and after system uptake were analyzed on three medium-large Ukrainian manufacturing, agroprocessing, and logistics enterprises. The triangulation of data was performed based on archival performance records, system change logs, and semi-structured interviews with nine senior informants, the Chief Financial Officer, Head of Controlling and ERP Project Manager of each case. Some of the performance indicators included time to close, budget accuracy, and manual journal recordings. Paired-sample t-tests were used to test Hypothesis 1; Within-case profiling and cross-case pattern-matching were the methods of testing Hypothesis 2, with Likert-scale scores as the tools of analysis.The three examples demonstrated good improvements. The monthly reporting time-to-close reduced by 7.87 days, and it was a 51-56 percent decrease (t =-6.42, p <.001). Manual journal entries were reduced by 74-78 percent with budget variance improvement by 20-53 percent (t =-3.78, p =.005). Every company achieved a high single source of truth integration (4.0-5.0). The variation in decision-making resilience showed a steady difference with respect to the dependency of vendors: the company, which achieved the lowest dependency (4.5), displayed the highest resilience, whereas the company, which achieved the highest dependency (3.5), achieved the lowest resilience, even though it recorded the most overall technical integration. This study provides longitudinal data of ERP-induced management accounting change in Ukraine and suggests a contingency model in which the dependence on the vendors serves as a moderating factor of the resilience benefits of digital integration. It is indicated that Chief Financial Officers need to put more focus on regulatory adaptation and minimize the vendor lock-in through contractual data portability and open API access. Description: Web of Science ; https://www.webofscience.com/wos/woscc/full-record/WOS:001839459900009

Digital platforms and collaborative learning in digital and blended higher education: Evidence from a survey study

Thu, 01 Jan 2026 00:00:00 GMT

Title: Digital platforms and collaborative learning in digital and blended higher education: Evidence from a survey study Authors: Кифяк, Василь Федорович / Kyfiak, Vasyl / Kyfyak, Vasyl; Шимко Алла Василівна / Shymko, Alla; Урсакій, Юлія Анатоліївна / Ursakii, Yuliia; Пенюк, Валерія Олександрівна / Peniuk, Valeriia; Bosa, Vita Abstract: The intensity of platform use and students' engagement has a tremendous impact on the quality of collaborative learning. This study examines how the use of digital platforms, student engagement, and collaborative learning are related in digital and blended higher education. A sample of 300 students (150 blended and 150 fully online) of three tertiary institutions in Ukraine was involved using a cross-sectional quantitative approach, with data gathered through a structured questionnaire (α = 0.87) and analysed using frequencies, means, standard deviations, independent t-tests, and regression. Results showed that students attending blended learning courses demonstrate a much greater general use of digital platforms (M = 3.9, SD = 0.7) compared to fully online courses (M = 3.6, SD = 0.8). The correlation between digital platform use and quality of collaborative learning is positive and statistically significant (r = 0.52, p < 0.05). Although the relationship is partially mediated by student engagement (B = 0.29, p < 0.05). The collaboration tools (β = 0.25) are better predictors of collaborative learning outcomes than the LMS use (β = 0.09). Moreover, there is a significant difference in the collaborative learning between blended and fully online groups (t(298) = 3.68, p < 0.05), in favour of blended learning. It concludes that the use of digital platforms is a major indicator of collaborative learning, particularly when collaboration-oriented tools are important. The study offers theoretical knowledge and practical advice to institutions of higher learning that aspire to improve collaborative learning in online and blended learning. Description: Scopus ; https://www.scopus.com/pages/publications/105050677511

Development of sauce technology from fermented plant-based materials for the food industry and HoReCa

Thu, 01 Jan 2026 00:00:00 GMT

Title: Development of sauce technology from fermented plant-based materials for the food industry and HoReCa Authors: Serdyuk, Marina; Bandura, Valentyna; Kolisnychenko, Tetiana; Паламарек, Каріна Вікторівна / Palamarek, Karina; Романовська, Ольга Леонідівна / Romanovska, Olha; Брикова, Тетяна Миколаївна / Brykova, Tetiana; Марусяк, Тетяна Михайлівна / Marusyak, Tatiana; Паращук Анастасія Віталіївна / Parashchuk, Anastasia Abstract: The research is aimed at developing a sauce technology from fermented plant-based materials of various origins for use in the food industry and the HoReCa segment. The objects of the research were fermented legume, grain, pseudo-grain, and vegetable crops, as well as sauces prepared on their basis according to three experimental formulations. The control was a sauce prepared using traditional technology based on boiled chickpeas. Lactic acid bacteria of the species Lactiplantibacillus plantarum were used as biocatalysts during the fermentation of all types of plant substrates. An assessment of physicochemical changes in plant-based materials before and after fermentation was carried out with an emphasis on determining the pH, redox potential, titrated acidity, content of proteins, fats, total carbohydrates, and sugars. A significant decrease in pH was established, indicating the active accumulation of organic acids. At the same time, a shift in the redox potential towards a reducing environment was recorded, which is typical for anaerobic fermentation conditions, especially in samples with a high sugar content. A substantial decrease in the total content of carbohydrates, in particular sugars, was observed due to their utilization by microorganisms. The changes obtained indicate an improvement in the functional properties of plant-based materials after fermentation. The energy value of ready-made sauces based on the selected formulations was determined. It was established that samples from fermented plant-based materials have a lower energy value compared to the control, which is associated with the biochemical degradation of part of the sugars and partial cleavage of organic compounds under the effect of the enzymatic activity of microorganisms. Organoleptic evaluation showed a clear formation of new flavor profiles in sauces from fermented plant-based materials. All variants demonstrated a highly stable and homogeneous consistency. Based on the results of experimental studies, a functional sauce technology from fermented plant-based materials for the food industry and HoReCa was developed. According to the results of economic calculations, all samples of sauces prepared according to the experimental formulation had a higher level of profitability compared to the control. The results obtained confirm the feasibility of producing sauces using the developed technology based on the use of fermented plant-based materials in the food industry and the HoReCa segment, both from the standpoint of technological and functional advantages and economic efficiency. Description: Scopus ; https://www.scopus.com/pages/publications/105048932838

Empowering Economics Education: Exploring ERP Integration Through Sem in Ukraine

Thu, 01 Jan 2026 00:00:00 GMT

Title: Empowering Economics Education: Exploring ERP Integration Through Sem in Ukraine Authors: Королюк, Юрій Григорович / Koroliuk, Yurii; Вдовічена, Ольга Геннадіївна / Vdovichena, Olha; Вдовічен, Анатолій Анатолійович / Vdovichen, Anatolii Abstract: The purpose of the paper is to analyze the relationships between digital skills of participants in the educational process, their readiness for digital transformation, and the barriers to technology integration in economic education in Ukraine, with a particular focus on the implementation of enterprise resource planning (ERP) systems. The study also aims to examine how awareness of digital technologies and perceptions of their benefits influence educational outcomes and professional preparedness. Methodology. The research employs structural equation modeling (SEM) to investigate the relationships between key constructs, including technology awareness, perceived usefulness, educational readiness, digital skills, barriers to implementation, readiness for change, and students’ preparedness for professional activity. The empirical analysis is based on a dataset of 256 respondents (ID 1–256) collected through an online survey conducted between May and August 2025 among individuals involved in economic education in Ukraine. The questionnaire was designed to assess respondents’ awareness, perceptions, and readiness to integrate modern digital technologies (AI, blockchain, ERP, RPA, and digital educational platforms) into the training of economic specialists, as well as the availability of technological resources at the university level. The survey included 33 Likert-scale items covering demographic characteristics, professional experience, digital competencies, attitudes toward emerging technologies, access to infrastructure, alignment of curricula with labour market needs, and barriers to technology integration. The instrument provided both quantitative and qualitative insights into participants’ experiences. Results. The findings demonstrate that digital competencies and perceived usefulness of technologies significantly influence readiness for digital transformation and learning effectiveness. Organizational support and systematic user training are identified as critical success factors for ERP implementation. Furthermore, technology awareness and readiness for change mediate the relationship between digital skills and students’ preparedness. The integration of ERP systems enhances practical competencies in business process management and strengthens analytical thinking. Practical implications. The results provide a foundation for improving economic education through the systematic integration of ERP systems into curricula. The study highlights the importance of investing in digital skills development, academic staff training, and institutional support mechanisms to ensure effective technology adoption and alignment with labour market demands. Value / originality. The paper contributes to the literature by offering an integrated empirical SEM-based model linking digital competencies, ERP adoption, and educational outcomes in the context of Ukraine, providing a scientifically grounded approach to modernising economic education and enhancing graduates’ competitiveness in the global labour market. Description: Web of Science https://www.webofscience.com/wos/woscc/full-record/WOS:001839361900011