Vozniak, Rostyslav-Yaroslav. “ACCOUNTING FOR EXPENSES AND INCOME IN SMALL AND MEDIUM-SIZED ENTERPRISES IN THE ERA OF DIGITAL PLATFORMS: MODELS, RISKS, AND MANAGERIAL IMPLICATIONS”. Social Development: Economic and Legal Issues, no. 11 (November 18, 2025). Accessed August 11, 2026. https://www.eu-scientists.com/index.php/sdel/article/view/500.