Economics, Finance and Accounting

Vol. 2 No. 18 (2026): 2026-2

Published: 2026-06-06

FINANCIAL MANAGEMENT OF TAX ADMINISTRATION BY KPIs

Marat Manucharyan

5

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HOW MUCH CAN THE MINIMUM WAGE BE INCREASED? A SECTORAL ANALYSIS OF THE 80,000–90,000 AMD RANGE

Aghasi Tavadyan

15

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WAYS TO IMPROVE INSTITUTIONAL REGULATIONS OF INNOVATIVE ECONOMY TRANSFORMATIONS

Mesrop Mesropyan

32

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MEASUREMENT OF INVESTMENT EFFICIENCY IN THE GREEN AGRO-INDUSTRY VALUE CHAIN

Hayk Melkumyan

42

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GOALS OF INNOVATIVE PLANT GROWING ECOSYSTEM MANAGEMENT

Hovhannes Asatryan

55

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APPROACHES TO IMPROVING THE MOTIVATION OF HEADS OF PRESCHOOL EDUCATIONAL INSTITUTIONS

Hasmik Davtyan

68

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ASSESSING THE INSTITUTIONAL AND ORGANIZATIONAL READINESS OF PUBLIC DIGITAL SERVICES IN ARMENIA: A FOUR-DIMENSIONAL DIAGNOSTIC FRAMEWORK

Narek Melkumyan

84

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THE CHALLENGES OF INTERNATIONAL FINANCIAL REPORTING STANDARD 18 APPLICATION

Hayk Mnatsakanyan, Iluta Arbidane

100

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ISSUES IN ACCOUNTING CRYPTO-ASSETS AND DIGITAL CURRENCIES: GLOBAL TRENDS AND UNCERTAINTY

Gohar Kostanyan, Venera Karapetyan

112

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CURRENT APPROACHES TO THE PREPARATION OF THE CASH FLOW STATEMENT AND THEIR PRACTICAL APPLICATION

Gohar Kostanyan, Gohar Harutyunyan

124

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INTERPRETATIONS OF IFRS 15 “REVENUE FROM CONTRACTS WITH CUSTOMERS”

Armen Tshughuryan

137

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BEHAVIORAL SEGMENTATION OF INBOUND GASTROTOURISTS TO ARMENIA: NATIONAL GASTROBRAND AND THE "VISHAPAKAR" RESTAURANT EVALUATION SYSTEM

Harutyun Grigoryan

154

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DEVELOPMENT OF A MODEL FOR EVALUATING THE EFFECTIVENESS OF THE BOARD OF DIRECTORS IN COMMERCIAL BANKS

Anna Ayvazyan

169

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CUSTOMER EXPERIENCE MANAGEMENT IN ARMENIAN COMMERCIAL BANKS: FROM OPERATIONAL IMPROVEMENTS TO STRATEGIC DECISION-MAKING

Lilit Matevosyan

182

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THRESHOLD ANALYSIS OF ARMENIA'S PUBLIC DEBT AND ECONOMIC GROWTH

Yepraksya Israelyan

201

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CORPORATE GOVERNANCE IN THE ARMENIAN BANKING SYSTEM: TRENDS, CHALLENGES, AND PERSPECTIVES

Nelli Shahnazaryan, Anna Ayvazyan

217

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