INNOVATIVE ECONOMY
type: channel
description: DOI: 10.37332/2309-1533 EDITOR-IN-CHIEF Yuriy Klapkiv Ph.D., assoc. prof. DEPUTY EDITOR-IN-CHIEF Anton Stelmashchuk Dr.Sc. (Econ.), prof. RESPONSIBLE SECRETARY Petro Putsenteilo Dr.Sc. (Econ.), prof. The topics: international economic relations; economy and innovative development of the national economy; economy and competitiveness of the enterprises; the economic policy of regional development and local government; demography, population employment and social – economic policy; statistics, accounting, analysis and audit; financial–сredit and monetary policy; information technology and economic security. Founder of the journal: HEI «Podillia State University» Ternopil State Agricultural Experimental Station of the Institute of Feeds Research and Agriculture of Podillia of NAAS. ISSN 2309-1533 (Print) ISSN 2310-4864 (Online) The scientific journal INNOVATIVE ECONOMY is indexed by: Google Scholar INDEX COPERNICUS (ICV 2021: 98.37) ERIH PLUS Eurasian Scientific Journal Index (ESJI) ResearchBib Polska Bibliografia Naukowa Crossref Directory of Research Journals Indexing (DRJI) Open-Access Journals National Library of Ukraine Vernadsky Founded in 2006 Language – Ukrainian, Russian, English (Multiple) Periodicity – quarterly
language: en
publication name: INNOVATIVE ECONOMY
issn: 2309-1533
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items: THE REGIONAL CONTEXT OF THE INTEGRATION OF UKRAINIAN ENTERPRISES INTO GLOBAL INNOVATION ECOSYSTEMS
items: THE ECONOMIC ESSENCE AND FEATURES OF THE FORMATION OF THE INNOVATION AND INVESTMENT POTENTIAL OF ENTERPRISES IN A TERRITORIAL COMMUNITY
items: HISTORICAL EVOLUTION OF MANAGEMENT CONCEPTS: FROM THE DOMINANCE OF AUTHORITARIAN MODELS TO THE MODERN STRATEGIC APPROACH
items: THE POTENTIAL FOR THE DEVELOPMENT OF RESEARCH ECOSYSTEMS IN UKRAINE
items: ORGANIC WASTE MANAGEMENT IN THE CONTEXT OF ENSURING THE ECOLOGICAL SAFETY OF THE REGION
items: TRANSFORMATION OF THE STRUCTURE OF HUMAN CAPITAL IN THE CONTEXT OF WAR SHOCK
items: BANK INVESTMENTS IN PRIORITY PROJECTS OF GREEN TRANSFORMATION: UKRAINE'S EUROPEAN INTEGRATION CHOICE
items: INTEGRATION AND ACCOUNTING AND INFORMATION TRENDS OF THE DEVELOPMENT OF ELECTRONIC COMMERCE IN UKRAINE
items: ACCOUNTING AS A TOOL FOR FINANCIAL LITERACY: CHALLENGES FOR ECONOMIC EDUCATION
items: DATABASES AS EMERGING ASSETS: CONCEPTUAL PRINCIPLES AND CHALLENGES OF REFLECTION IN ACCOUNTING AND REPORTING
items: THE IMPACT OF THE FOURTH INDUSTRIAL REVOLUTION ON THE DEVELOPMENT OF HUMAN CAPITAL
items: UNRELIABILITY OF INFORMATION IN THE DIGITAL SPACE AS A CHALLENGE TO ARTIFICIAL INTELLIGENCE IN THE PROCESS OF RISK MANAGEMENT
items: STRATEGIC MODEL OF MULTI-LEVEL MANAGEMENT OF SUSTAINABLE DEVELOPMENT OF UKRAINE'S NATIONAL ECONOMY BASED ON BENCHMARKING
items: ECONOMIC DETERMINANTS OF THE DIGITALIZATION OF LOGISTICS PROCESSES IN GLOBAL SUPPLY CHAINS
items: CURRENT CHALLENGES IN AUDIT QUALITY MANAGEMENT WITHIN THE EUROPEAN REGULATORY FRAMEWORK: A COMPARATIVE ASSESSMENT AND DIRECTIONS FOR FURTHER IMPROVEMENT
items: ACCOUNTING AND LEGAL REGULATION OF AGRICULTURAL BUSINESS ACTIVITIES DURING THE PERIOD OF EMERGENCY SITUATIONS
items: FORENSIC ECONOMIC EXPERTISE IN THE CONTEXT OF THE INVESTIGATION OF ECONOMIC CRIMES BY LAW ENFORCEMENT AUTHORITIES IN THE CONDITIONS OF GLOBALISATION OF ECONOMIC RELATIONS
items: THE ROLE OF DIGITAL TECHNOLOGIES AND INTEGRATED INFORMATION SYSTEMS IN THE DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR STRATEGIC MANAGEMENT
items: ANALYTICAL SUPPORT FOR FORECASTING INSURANCE MARKET DEVELOPMENT BASED ON THE EVALUATION OF INSURANCE PORTFOLIOS AND CLUSTERING OF INSURERS
items: FINANCIAL SUPPORT FOR THE DEVELOPMENT OF LOCAL COMMUNITIES IN DEVELOPED COUNTRIES: IMPLEMENTATION IN DOMESTIC PRACTICE
items: DEVELOPMENT OF SCIENTIFIC VIEWS ON THE MANAGEMENT OF AN ENTERPRISE’S EQUITY CAPITAL
items: PRAGMATICS OF FISCAL DECENTRALIZATION IN THE CONTEXT OF FORMING LOCAL BUDGET REVENUES IN UKRAINE
items: TRANSFORMATION OF THE INSURANCE COMPANY'S RESERVE MANAGEMENT SYSTEM UNDER THE INFLUENCE OF FINANCIAL DIGITALIZATION
items: FINTECH AS AN INDICATOR OF TRANSFORMATIONS OF THE GLOBAL FINANCIAL LANDSCAPE: TRENDS, CHALLENGES AND POTENTIAL OF UKRAINE
items: RISK-BASED APPROACH TO MANAGING THE PRODUCTION AND ECONOMIC ACTIVITIES OF AGRICULTURAL ENTERPRISES IN THE MODERN INSTITUTIONAL ENVIRONMENT
items: COMPARATIVE ANALYSIS OF INNOVATIVE ACTIVITIES OF ENTERPRISES IN UKRAINE IN THE CONDITIONS OF GLOBALIZATION CHALLENGES
items: THE ROLE OF PERSONNEL DEVELOPMENT IN FORMING THE STRATEGIC SUSTAINABILITY OF TOURISM ENTERPRISES
items: MODERN BUSINESS MODELS OF INNOVATIVE DEVELOPMENT OF ENTERPRISES
items: FORMATION OF AGRICULTURAL ENTERPRISE DEVELOPMENT STRATEGY BASED ON CLIMATE NEUTRALITY PRINCIPLES (CASE STUDY OF IMC AGROHOLDING)
items: TOOLS FOR IMPROVING THE MANAGEMENT SYSTEM OF ENTERPRISE ENVIRONMENTAL TRANSFORMATION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

THE REGIONAL CONTEXT OF THE INTEGRATION OF UKRAINIAN ENTERPRISES INTO GLOBAL INNOVATION ECOSYSTEMS
type: item
description: Varyha D.O., Mytsenko V.I. THE REGIONAL CONTEXT OF THE INTEGRATION OF UKRAINIAN ENTERPRISES INTO GLOBAL INNOVATION ECOSYSTEMS Purpose. The aim of the article is to substantiate of the regional context of the integration of Ukrainian enterprises into global innovation ecosystems by identifying key institutional and economic prerequisites, defining the role of regional specialization and innovation infrastructure, as well and systematizing the pathways and tools for including enterprises in international innovation networks. Methodology of research. The methodological basis of the study consists of general scientific and specialized methods of cognition, in particular the systems approach, methods of logical generalization, comparative analysis, structural and functional analysis, as well as elements of regional and institutional approaches. Their application made it possible to reveal the interconnection between the internal innovation potential of enterprises and the regional conditions for their inclusion in global innovation networks, as well as to identify the influence of innovation infrastructure, human capital, clustering, digitalization, and intersectoral interaction on integration processes. Findings. It has been demonstrated that the integration of Ukrainian enterprises into global innovation ecosystems depends not only on the level of technological development of individual businesses, but also on the specific characteristics of the regional environment in which they operate. It is determined that the region acts as an intermediate but strategically important link between the enterprise’s local resources and global channels of innovation, investment, scientific-technological, and production cooperation. Originality. The theoretical understanding of the regional context of Ukrainian enterprises’ integration into global innovation spaces has been deepened, viewed as a multilevel process shaped by the interaction of intra-firm, regional, and foreign economic …
subject: Статті
  topic: section
subject: regional development
  topic: keywords
subject: corporate innovation
  topic: keywords
subject: management
  topic: keywords
subject: globalization challenges
  topic: keywords
subject: regional innovation systems
  topic: keywords
subject: innovation integration
  topic: keywords
subject: controlling
  topic: keywords
subject: innovation ecosystems
  topic: keywords
subject: digitalization
  topic: keywords
subject: competitiveness
  topic: keywords
subject: efficiency
  topic: keywords
creator: Danylo Varyha
creator: Valerii Mytsenko
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 213
ending page: 220
doi: 10.37332/

THE ECONOMIC ESSENCE AND FEATURES OF THE FORMATION OF THE INNOVATION AND INVESTMENT POTENTIAL OF ENTERPRISES IN A TERRITORIAL COMMUNITY
type: item
description: Kostetskyi Ya.I., Siranchuk V.I., Shynkarchuk M.B., Yarema V.V. THE ECONOMIC ESSENCE AND FEATURES OF THE FORMATION OF THE INNOVATION AND INVESTMENT POTENTIAL OF ENTERPRISES IN A TERRITORIAL COMMUNITY Purpose. The aim of the article is to deepen theoretical approaches to defining the economic essence of the innovation and investment potential of enterprises within a territorial community and to substantiate the features of its formation under conditions of decentralization and transformational changes in the economic environment. Methodology of research. The research process employed a method of analysis and synthesis, which made it possible to examine the structural elements of the innovation and investment potential of enterprises, identify the interrelationships between innovation resources and investment opportunities, and summarize the key factors in its formation at the local community level. To clarify the theoretical provisions and deepen the understanding of the category of “innovation and investment potential” an abstract and logical method was used, which contributed to the formation of a holistic view of the economic essence of this concept and the determination of its role in ensuring the sustainable development of local entrepreneurship. To identify trends in the development of local community enterprises and determine the impact of the institutional environment on innovation and investment processes, the method of induction and deduction was used, which made it possible to move from individual facts to general conclusions. The application of a systematic approach made it possible to consider the innovation and investment potential of enterprises as a multi-component system that is formed under the influence of internal resources of enterprises and external social and economic conditions of the territorial community. Findings. The economic essence of the innovation and investment potential of enterprises in the territorial community as a complex categor…
subject: Статті
  topic: section
subject: innovation and investment potential
  topic: keywords
subject: territorial community
  topic: keywords
subject: innovative development
  topic: keywords
subject: investment activity
  topic: keywords
subject: regional development
  topic: keywords
creator: Yaroslav Kostetskyi
creator: Vadym Siranchuk
creator: Mykola Shynkarchuk
creator: Vitalii Yarema
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 204
ending page: 212
doi: 10.37332/

HISTORICAL EVOLUTION OF MANAGEMENT CONCEPTS: FROM THE DOMINANCE OF AUTHORITARIAN MODELS TO THE MODERN STRATEGIC APPROACH
type: item
description: Tkachenko A.M., Chernova I.V. HISTORICAL EVOLUTION OF MANAGEMENT CONCEPTS: FROM THE DOMINANCE OF AUTHORITARIAN MODELS TO THE MODERN STRATEGIC APPROACH Purpose. The aim of the article is to comprehensively cover the historical evolution of management theories with an emphasis on the transition from the dominance of authoritarian models to modern strategic approaches, as well as the identification the key factors that contributed to this transformation. Methodology of research. It is based on the comprehensive application of historical and logical, systemic, and comparative methods, which allows for a thorough reconstruction of the chronology and content of the evolution of management theory. The historical and logical method is used to analyse the evolution of management thought and identify patterns in its development. Comparative analysis allowed us to compare classical and modern management models according to key characteristics. The systemic approach was used to consider management concepts as integral entities formed under the influence of economic, social, and technological factors. The method of content analysis of scientific publications ensured the generalization of the current scientific discourse and the identification of leading trends in the development of management theory. The method of analogy and extrapolation was used to substantiate possible directions for the further transformation of management concepts. Findings. The article provides a comprehensive theoretical and methodological analysis of the historical evolution of management concepts in the context of the transformation of social and economic systems. It substantiates the transition from the dominance of authoritarian, hierarchically oriented management models to modern strategic and adaptive approaches based on the integration of behavioural, systemic, and resource concepts. A comparison of authoritarian models with modern strategic approaches is presented from the perspective of efficien…
subject: Статті
  topic: section
subject: history of management
  topic: keywords
subject: management theory
  topic: keywords
subject: strategic management
  topic: keywords
subject: authoritarian models
  topic: keywords
subject: managerial thought
  topic: keywords
subject: management evolution
  topic: keywords
subject: behavioural concepts
  topic: keywords
subject: management paradigms
  topic: keywords
creator: Alla Tkachenko
creator: Iryna Chernova
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 197
ending page: 203
doi: 10.37332/

THE POTENTIAL FOR THE DEVELOPMENT OF RESEARCH ECOSYSTEMS IN UKRAINE
type: item
description: Sydorovych O.Yu. THE POTENTIAL FOR THE DEVELOPMENT OF RESEARCH ECOSYSTEMS IN UKRAINE Purpose. The aim of the article is to is to conceptually substantiate the theoretical and methodological foundations for the functioning of research ecosystems and to provide a comprehensive analysis of their development potential on a national and global scale. This analysis is based on international determinants, including the Global Innovation Index, the international university ranking (QS World University Rankings), and the Global Startup Ecosystem Development Index. Methodology of research. The following general scientific and special methods were employed in the research process: induction and deduction ‒ used at the stage of collecting, systematizing, and processing information on global and national trends in scientific and technical policy to identify cause-and-effect relationships between external challenges (particularly military risks and competition for resources) and the necessity for the ecosystem transformation of Ukraine's scientific sphere; аnalysis and synthesis ‒ applied to assess the essence and structural elements of research ecosystems, determine their potential for ensuring systemic sustainability and accelerated commercialization of scientific results, and for developing strategic principles for their future growth; abstract and logical method ‒ utilized to generalize theoretical concepts and form a comprehensive understanding of the research ecosystem as an adaptive network model capable of responding effectively to crisis conditions and global challenges.; comparative cethod ‒ employed to compare models of research ecosystem functioning in countries with a high level of innovative development and to identify the most effective approaches for implementation in Ukraine; graphical method ‒ used to visualize the study's results, specifically for structuring the properties and functions of the ecosystem and determining the dynamics of key trackers of Ukraine's…
subject: Статті
  topic: section
subject: ecosystem
  topic: keywords
subject: research ecosystem
  topic: keywords
subject: innovative business startups
  topic: keywords
subject: innovation
  topic: keywords
subject: development potential
  topic: keywords
creator: Olena Sydorovych
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 188
ending page: 196
doi: 10.37332/

ORGANIC WASTE MANAGEMENT IN THE CONTEXT OF ENSURING THE ECOLOGICAL SAFETY OF THE REGION
type: item
description: Faifura V.V., Sydoruk B.O., Liubezna I.V. ORGANIC WASTE MANAGEMENT IN THE CONTEXT OF ENSURING THE ECOLOGICAL SAFETY OF THE REGION Purpose. The aim of the article is to assess the structure and volume of biodegradable waste generation in agricultural production and the food industry of the Ternopil region, determine their potential as a secondary resource material, and substantiate the directions of forming a regional policy for the effective use of agro-industrial waste. Methodology of research. To prepare the scientific publication, methods of analysis and synthesis were applied, as well as a statistical method to assess the dynamics of volumes of crop production and the structure of bio-waste generation in the food industry within the Ternopil region; normalization – for researching the volume of bio-waste generation at the regional level, as well as systemic generalization – when forming conclusions and proposals. Findings. The volume of organic waste generation in key sectors of the agro-industrial complex of Ternopil region was estimated based on typical waste output standards from agricultural products. A structural analysis of the waste composition was conducted, which made it possible to identify the most significant sources of bioresources suitable for processing into organic fertilizers, biogas or other energy products. The potential resource and energy effect of involving agro-industrial waste in economic turnover was calculated, which demonstrates the economic feasibility of their utilization and processing. Originality. Directions for effective bio-waste management were proposed, emphasizing the connection between the problem of bio-waste management and environmental safety, which requires the integration of environmental, economic and management mechanisms within the framework of regional environmental policy. Practical value. The results of the analysis of the composition of the structure of bio-waste generation at the regional level are important fro…
subject: Статті
  topic: section
subject: organic waste
  topic: keywords
subject: bio-waste
  topic: keywords
subject: agriculture
  topic: keywords
subject: environmental safety
  topic: keywords
subject: region
  topic: keywords
creator: Vasyl Faifura
creator: Borys Sydoruk
creator: Iryna Liubezna
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 181
ending page: 187
doi: 10.37332/

TRANSFORMATION OF THE STRUCTURE OF HUMAN CAPITAL IN THE CONTEXT OF WAR SHOCK
type: item
description: Chernenko D.Ye. TRANSFORMATION OF THE STRUCTURE OF HUMAN CAPITAL IN THE CONTEXT OF WAR SHOCK Purpose. The aim of the article is to identify the specifics of the impact of war shock on the structure of human capital and revealing transformational changes in its main components. Methodology of research. The methodological basis consists of a systematic approach, structural and functional analysis, comparative analysis, and a method of socio-economic diagnostics for assessing transformations in the sphere of human capital under the influence of war. Content analysis of analytical reports of international organisations, national statistical data, regulatory and legal documents of Ukraine, as well as scientific works devoted to the impact of armed conflicts on demographic and market-labour processes was used. The empirical base was formed on the basis of official indicators of migration, employment, educational losses, and demographic dynamics. Findings. It has been established that the war shock has a systemic and multidimensional impact on the structure of human capital, disrupting the established mechanisms of its formation, reproduction, and use. A summary of the results presented in a comparative matrix and structural diagram indicates simultaneous demographic, educational, professional, sectoral and social shifts caused by migration processes, labour market deformation, employment transformation and deterioration in the health of the population. It has been found that these changes are interrelated and manifest themselves with varying intensity depending on regional conditions, sectoral specialisation and the institutional capacity of the economy. The war simultaneously exacerbates the loss of human potential and initiates processes of forced adaptation that change the structure of skills and professional trajectories. In this context, the transformation of human capital takes on not only a destructive but also a structure-forming character, shaping new requirement…
subject: Статті
  topic: section
subject: human capital
  topic: keywords
subject: war shock
  topic: keywords
subject: migration
  topic: keywords
subject: employment
  topic: keywords
subject: demographic change
  topic: keywords
subject: educational losses
  topic: keywords
subject: occupational structure
  topic: keywords
subject: population health
  topic: keywords
subject: labour market
  topic: keywords
subject: post-war recovery
  topic: keywords
creator: Dmytro Chernenko
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 173
ending page: 180
doi: 10.37332/

BANK INVESTMENTS IN PRIORITY PROJECTS OF GREEN TRANSFORMATION: UKRAINE'S EUROPEAN INTEGRATION CHOICE
type: item
description: Kvasnytsia O.V., Darmohrai I.V., Novitskyi M.R. BANK INVESTMENTS IN PRIORITY PROJECTS OF GREEN TRANSFORMATION: UKRAINE'S EUROPEAN INTEGRATION CHOICE Purpose. The aim of the article is to substantiate the role of bank investments as a key instrument for financing the green transformation and European integration priorities of Ukraine, taking into account the European Union's strategic approaches to infrastructure development, energy security, digitalization, and sustainable economic growth; and to develop an adaptive three-level financing model that combines national initiatives, EU instruments, and public-private partnership mechanisms to ensure sustainable development and integration of Ukraine into a single European space. Methodology of research. The study employs a systemic approach to analyzing the European Union’s financial strategies in the context of their adaptation to national conditions. The comparative analysis method is used to contrast European financing instruments for infrastructure, energy, and digital projects with domestic initiatives. The structural-logical method enables the identification of interconnections between banking investments, public-private partnerships, and European integration processes. Elements of institutional analysis are applied to assess the role of European financial institutions in supporting the resilience and development of Ukraine’s economy. Findings. The article examines the role of bank investments in ensuring green transformation and supporting Ukraine's European integration course in line with the EU's strategic priorities in the areas of defense, energy, competitiveness, and support for Ukraine. It highlights that these priorities create conditions for infrastructure modernization, acceleration of reforms, and Ukraine's rapprochement with EU membership. Based on an analysis of the EU Modernization Fund's experience, the article substantiates the feasibility of adapting similar mechanisms to upgrade Ukraine's energy …
subject: Статті
  topic: section
subject: sustainable development
  topic: keywords
subject: digitalization
  topic: keywords
subject: credit resources
  topic: keywords
subject: territorial communities
  topic: keywords
subject: investment
  topic: keywords
subject: public finance
  topic: keywords
subject: green investments
  topic: keywords
subject: financial resources
  topic: keywords
subject: risk
  topic: keywords
subject: security
  topic: keywords
creator: Oksana Kvasnytsia
creator: Ihor Darmohrai
creator: Mychailo Novitskyi
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 165
ending page: 172
doi: 10.37332/

INTEGRATION AND ACCOUNTING AND INFORMATION TRENDS OF THE DEVELOPMENT OF ELECTRONIC COMMERCE IN UKRAINE
type: item
description: Shevchuk O.A., Shevchuk N.A., Farion V.Ya., Muravskyi V.V. INTEGRATION AND ACCOUNTING AND INFORMATION TRENDS OF THE DEVELOPMENT OF ELECTRONIC COMMERCE IN UKRAINE Purpose. The aim of this article is to systematize of integrative and information-accounting trends in the development of e-commerce to identify promising directions for improving the accounting and control of electronic trading. Methodology of research. The study employs system analysis, logical generalization, comparative analysis, and a structural-functional approach, which together made it possible to comprehensively reveal the impact of integration and digital transformations on the accounting and control of e-commerce activities. Findings. The development of e-commerce as one of the key drivers of the digital economy is examined, and the decisive role of modern information technologies in transforming electronic trade operations is substantiated. Despite pandemic-related and wartime risks, the Ukrainian e-commerce market continues to demonstrate growth, driven by the expansion of the online customer base and increasing electronic sales volumes. The study establishes that improving the performance of e-commerce enterprises directly depends on enhancing the management system of trade processes, which relies on high-quality, timely, and integrated accounting information. It is substantiated that the digitalization of accounting and control activities creates prerequisites for the development of complex integration processes in e-commerce, where information flows, technological solutions, communication channels, management approaches, and economic models converge. These integration changes contribute to the formation of a cohesive accounting and control system capable of supporting timely decision-making and ensuring stable enterprise performance in a dynamic digital environment. Ultimately, the study concludes that the integration and digitalization of accounting and control processes serve as key mechan…
subject: Статті
  topic: section
subject: accounting
  topic: keywords
subject: integration
  topic: keywords
subject: control
  topic: keywords
subject: information technologies
  topic: keywords
subject: information trends
  topic: keywords
subject: e-commerce
  topic: keywords
subject: electronic trade
  topic: keywords
subject: digital economy
  topic: keywords
creator: Oleh Shevchuk
creator: Nazarii Shevchuk
creator: Volodymyr Farion
creator: Vasul Muravskyi
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 156
ending page: 164
doi: 10.37332/

ACCOUNTING AS A TOOL FOR FINANCIAL LITERACY: CHALLENGES FOR ECONOMIC EDUCATION
type: item
description: Svynous I.V., Turzhanskyi V.A., Khoma D.M. ACCOUNTING AS A TOOL FOR FINANCIAL LITERACY: CHALLENGES FOR ECONOMIC EDUCATION Purpose. The aim of the article is to determine the role of accounting in the formation of financial literacy, to substantiate its importance for personal and professional development, and to outline the main challenges facing economic education in Ukraine in the process of integration into the global educational and economic space. Methodology of research. The article uses a bunch of general scientific and special methods of cognition. Methods of analysis and synthesis are used to reveal the essence of accounting as a tool for building financial literacy and figuring out its place in the economic education system. The comparative method made it possible to compare international and domestic experience in teaching accounting disciplines and integrating them into educational programmes. A structural and logical approach was used to systematise contemporary challenges and trends in the development of accounting education. In addition, elements of statistical analysis and content analysis of educational documents and scientific publications were used to assess the effectiveness of educational practices in the context of improving financial literacy. Findings. The study showed that accounting is an important tool for developing financial literacy, as it provides practical knowledge of financial management and economic decision-making. It was found that the integration of accounting disciplines into educational programmes increases students' ability to navigate financial flows and critically evaluate economic information. A comparison of international and Ukrainian experience indicates the need to adapt educational practices to the requirements of the globalised market. It has been established that the key challenges remain the digitisation of accounting, updating the content of disciplines and preparing teachers for new educational approaches. Overal…
subject: Статті
  topic: section
subject: accounting
  topic: keywords
subject: financial literacy
  topic: keywords
subject: economic education
  topic: keywords
subject: accounting training
  topic: keywords
subject: digitalisation
  topic: keywords
subject: educational programmes
  topic: keywords
subject: competencies
  topic: keywords
subject: financial stability
  topic: keywords
creator: Ivan Svynous
creator: Vitalii Turzhanskyi
creator: Dmytro Khoma
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 148
ending page: 155
doi: 10.37332/

DATABASES AS EMERGING ASSETS: CONCEPTUAL PRINCIPLES AND CHALLENGES OF REFLECTION IN ACCOUNTING AND REPORTING
type: item
description: Brukhanskyi R.F., Spilnyk I.V., Spilnyk P.M. DATABASES AS EMERGING ASSETS: CONCEPTUAL PRINCIPLES AND CHALLENGES OF REFLECTION IN ACCOUNTING AND REPORTING Purpose. The aim of the article is to study the conceptual principles, analyse the problematic aspects and challenges of recognizing, assessing and reflecting of databases as emerging assets of the digital economy in the accounting and reporting system. Methodology of research. The work uses a set of general scientific cognition methods (observation – to assess the role of databases in the modern economy; comparison – to identify the differences between databases and other intangible assets; generalization and systematization – to identify the essential characteristics of databases as accounting objects; formulation of conclusions from the conducted research; logical and cause-and-effect analysis to identify problematic aspects of accounting recognition and disclosure of information in reporting, as well as a critical review of current regulatory legal acts, the practice of their application and scientific publications related to the problem) based on a deductive approach. In general, the study is of a theoretical and analytical nature and was carried out using desk methods, which allowed us to make certain generalizations and substantiate proposals for improving standardization, developing the theory and improving the practice of accounting and reporting. Findings. The role of databases in the realities of the modern economy was analysed in order to achieve the specified goal; the advantages and main essential characteristics associated with them were systematized; based on the results of comparison with other intangible assets, their fundamental differences were revealed. In the course of studying and critically examining the norms regulating the accounting of documents, the current practice of displaying databases in the accounting and reporting system, as well as publications of scientists and practitioners rel…
subject: Статті
  topic: section
subject: accounting
  topic: keywords
subject: reporting
  topic: keywords
subject: databases
  topic: keywords
subject: data assets
  topic: keywords
subject: recognition
  topic: keywords
subject: evaluation
  topic: keywords
subject: accounting and reporting standards
  topic: keywords
creator: Ruslan Brukhanskyi
creator: Iryna Spilnyk
creator: Pavlo Spilnyk
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 132
ending page: 147
doi: 10.37332/

THE IMPACT OF THE FOURTH INDUSTRIAL REVOLUTION ON THE DEVELOPMENT OF HUMAN CAPITAL
type: item
description: Shvets A.S. THE IMPACT OF THE FOURTH INDUSTRIAL REVOLUTION ON THE DEVELOPMENT OF HUMAN CAPITAL Purpose. The aim of the article is to identify the system of factors influencing the fourth industrial revolution on the state and development of human capital, as well as to clarify the positive and negative consequences of such an impact. Methodology of research. The study is based on the use of methods of analysis and synthesis, grouping and classification, with the help of which technological, economic, institutional, social and psychological and environmental factors of the influence of the fourth industrial revolution on the characteristics of human capital were identified. The use of generalization methods made it possible to substantiate the positive and negative consequences of the influence of these factors on human capital. Findings. On the basis of a systemic approach, the need of allocation of technological, economic, social and psychological, institutional and environmental factors that determine the impact of the fourth industrial revolution on human capital has been proven. It has been substantiated that the impact of technological factors on human capital is manifested in the intellectualization of labour, personalization of the learning process, physical expansion of opportunities and extension of the period of professional activity of a person, acquisition and improvement of professional knowledge, skills and abilities, formation of global mobility and joint creativity, restoration of working capacity and health. It has been shown that the impact of economic factors is accompanied by an increase in the wage gap, structural changes in employment, differentiation of demand in the labour market for specialists of different qualifications, increased innovative activity of enterprises, transformation of employment models and management models, changes in the cost and investment in training and regional competition for talents. Institutional conditions of the …
subject: Статті
  topic: section
subject: human capital
  topic: keywords
subject: the fourth industrial revolution
  topic: keywords
subject: new technologies
  topic: keywords
subject: digitalization
  topic: keywords
subject: education
  topic: keywords
subject: skills
  topic: keywords
subject: innovations
  topic: keywords
subject: labour market
  topic: keywords
creator: Anton Shvets
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 294
ending page: 305
doi: 10.37332/

UNRELIABILITY OF INFORMATION IN THE DIGITAL SPACE AS A CHALLENGE TO ARTIFICIAL INTELLIGENCE IN THE PROCESS OF RISK MANAGEMENT
type: item
description: Schuchmann V.А. UNRELIABILITY OF INFORMATION IN THE DIGITAL SPACE AS A CHALLENGE TO ARTIFICIAL INTELLIGENCE IN THE PROCESS OF RISK MANAGEMENT Purpose. The aim of the article is to investigate the impact of unreliable information and disinformation flows in the digital environment on the efficiency of using artificial intelligence in the enterprise risk management system, as well as to substantiate multi-level approaches to data verification in order to improve the quality of strategic management decisions. Methodology of research. A combination of general scientific and special methods was applied in the research process. System analysis was used to structure information threats; analysis and synthesis ‒ to establish the relationship between data quality and algorithmic errors; graphic modelling ‒ to display the logic of risk escalation; methods of generalization and classification ‒ to organize tools for reducing information risks. Findings. Key threats of the digital information environment affecting the reliability of decisions formed using artificial intelligence are identified. It is proved that these threats have an external nature related to the manipulation of information flows, and an internal one conditioned by the peculiarities of generative models' operation. It is substantiated that data distortion triggers a chain reaction of risks, which manifests in assessment errors at the operational level and leads to strategic miscalculations in the long-term development of the enterprise. A conceptual model of risk minimization is proposed, which involves a combination of preliminary data verification, interpretation of algorithm results, and mandatory expert assessment of management decisions. Originality. The theoretical substantiation of ensuring information reliability in AI-based risk management systems has received further development. A multi-level classification of data verification methods according to their processing stages is proposed, and a model of…
subject: Статті
  topic: section
subject: artificial intelligence
  topic: keywords
subject: efficiency
  topic: keywords
subject: digital economy
  topic: keywords
subject: information unreliability
  topic: keywords
subject: AI hallucinations
  topic: keywords
subject: Explainable AI
  topic: keywords
subject: strategic management
  topic: keywords
subject: data verification
  topic: keywords
creator: Vadym Schuchmann
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 287
ending page: 293
doi: 10.37332/

STRATEGIC MODEL OF MULTI-LEVEL MANAGEMENT OF SUSTAINABLE DEVELOPMENT OF UKRAINE'S NATIONAL ECONOMY BASED ON BENCHMARKING
type: item
description: Kramarchuk S.P., Krysko Zh.L. STRATEGIC MODEL OF MULTI-LEVEL MANAGEMENT OF SUSTAINABLE DEVELOPMENT OF UKRAINE'S NATIONAL ECONOMY BASED ON BENCHMARKING Purpose. The aim of the article is to substantiate and develop the strategic model of multilevel governance for the sustainable development of Ukraine’s national economy based on benchmarking, which ensures the coherence of economic, environmental, and social goals at the macro-, meso-, and micro-levels of governance, taking into account national and regional development specificities. Methodology of research. General scientific and special methods were used in the course of the study: induction and deduction – to generalize statistical and analytical information and identify patterns of sustainable development at the macro-, meso-, and micro-levels; analysis and synthesis – to examine modern approaches to multilevel governance and integrate benchmarking into the system of strategic management; the abstract and logical method – for theoretical generalization and formulation of the authors’ conclusions; the systemic approach – to consider the national economy as an integrated multilevel system; the comparative method (benchmarking) – for the comparative assessment of Ukraine’s sustainable development indicators against international and national benchmarks; and the graphical method – to visualize the research results. Findings. The study substantiates the necessity of transitioning from fragmented management of sustainable development to a systemic multilevel model based on benchmarking. A scheme of interrelations and mutual influences between the macro-, meso-, and micro-levels of the economy is developed, reflecting vertical and horizontal linkages as well as feedback mechanisms. A strategic model of multilevel governance of sustainable development is proposed, the key characteristics of which are structured according to goals, indicators, benchmarking objects, implementation instruments, governance mechanisms, and d…
subject: Статті
  topic: section
subject: sustainable development
  topic: keywords
subject: multilevel governance
  topic: keywords
subject: benchmarking
  topic: keywords
subject: national economy
  topic: keywords
subject: macro-
  topic: keywords
subject: meso-
  topic: keywords
subject: and micro-levels
  topic: keywords
subject: ESG
  topic: keywords
subject: strategic management
  topic: keywords
creator: Svitlana Kramarchuk
creator: Zhanna Krysko
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 278
ending page: 286
doi: 10.37332/

ECONOMIC DETERMINANTS OF THE DIGITALIZATION OF LOGISTICS PROCESSES IN GLOBAL SUPPLY CHAINS
type: item
description: Panasyuk V.M., Bobrivets V.V. ECONOMIC DETERMINANTS OF THE DIGITALIZATION OF LOGISTICS PROCESSES IN GLOBAL SUPPLY CHAINS Purpose. The aim of the article is to identify and systematize the economic determinants of the digitization of logistics processes in global supply chains and to substantiate their impact on investment decisions and the effectiveness of logistics activities. Methodology of research. Structural and logical analysis was applied to build the research framework and develop a conceptual model. Analytical and comparative analysis, deduction, and synthesis were used to generalize approaches to logistics digitalization and systematize digital tools (SCM/ERP integration, WMS, TMS, IoT, tracking and tracing, e-document workflow, data analytics). Classification and structuring methods were employed to identify groups of economic determinants and propose assessment indicators. Tabular and visualization methods were used to present the findings in summary tables and a conceptual scheme. Findings. The study substantiates that logistics digitalization in global supply chains is an economically driven transformation, and its performance depends on the cost structure of logistics, transaction costs, investment capacity, scale of operations, competitive pressure, institutional and regulatory conditions, and the level of digital infrastructure. The economic effect is primarily achieved through reductions in operational and transaction costs, shorter logistics cycle time, increased transparency and controllability of flows, lower losses from disruptions, and improved service. Sustainable positive outcomes are more likely under comprehensive implementation with data integration, process standardization, and analytics-supported decision-making, whereas fragmented initiatives often fail to deliver the expected payback. Originality. The study further develops the approach that conceptualizes logistics digitalization as a systemic managerial decision determined by a set …
subject: Статті
  topic: section
subject: logistics
  topic: keywords
subject: logistics process
  topic: keywords
subject: economic determinants
  topic: keywords
subject: efficiency
  topic: keywords
subject: economic development
  topic: keywords
subject: development
  topic: keywords
subject: digital transformation
  topic: keywords
subject: digitalization
  topic: keywords
subject: digital economy
  topic: keywords
creator: Valentyna Panasyuk
creator: Vitalii Bobrivets
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 270
ending page: 277
doi: 10.37332/

CURRENT CHALLENGES IN AUDIT QUALITY MANAGEMENT WITHIN THE EUROPEAN REGULATORY FRAMEWORK: A COMPARATIVE ASSESSMENT AND DIRECTIONS FOR FURTHER IMPROVEMENT
type: item
description: Haievskyi O.O. CURRENT CHALLENGES IN AUDIT QUALITY MANAGEMENT WITHIN THE EUROPEAN REGULATORY FRAMEWORK: A COMPARATIVE ASSESSMENT AND DIRECTIONS FOR FURTHER IMPROVEMENT Purpose. The aim of the study is to examine and systematize the key deficiencies of quality management systems based on an analysis of reports issued by public oversight bodies for audit activities in the EU countries and Ukraine, in order to identify common and distinctive problems faced by audit firms and to assess the frequency of their occurrence. Methodology of research. The study employs methods of analysis and synthesis to generalize typical deficiencies of quality management systems; comparative analysis to examine the structure of violations across different countries; a structural and functional approach to develop a maturity matrix of oversight reporting; and content analysis to process official reports of regulators for 2023-2024. The methodological framework of the research is grounded in the International Standards on Quality Management. Findings. It is substantiated that in countries with developed audit markets, the predominant share of deficiencies relates to the conceptual design of quality management systems. A transformation in the structure of deficiencies in Ukraine has been identified, marked by a shift of focus toward the “Engagement Performance” component. National specificities of regulatory oversight priorities across seven European countries have been analysed. The existence of a dichotomy in external quality control approaches – preventive and transactional – has been demonstrated. Key directions for enhancing the effectiveness of quality management systems in the context of Ukraine’s integration into the European regulatory framework have been summarized. Originality. A dichotomy of approaches to external oversight of audit quality has been established, which allows us to systematically explain the differences between the preventive model of developed economies and the tr…
subject: Статті
  topic: section
subject: audit quality
  topic: keywords
subject: audit quality management
  topic: keywords
subject: quality management system
  topic: keywords
subject: external oversight
  topic: keywords
subject: International Standards on Quality Management
  topic: keywords
creator: Оleksii Haievskyi
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 260
ending page: 269
doi: 10.37332/

ACCOUNTING AND LEGAL REGULATION OF AGRICULTURAL BUSINESS ACTIVITIES DURING THE PERIOD OF EMERGENCY SITUATIONS
type: item
description: Bryk M.M., Petruk A.R., Shnyrko A.M. ACCOUNTING AND LEGAL REGULATION OF AGRICULTURAL BUSINESS ACTIVITIES DURING THE PERIOD OF EMERGENCY SITUATIONS Purpose. The aim of the article is to study and analyse the regulatory and legal support for the activities of agrarian business and the organization of accounting in conditions of emergency situations. Methodology of research. General scientific and special methods of cognition were used in the course of the study: analysis and synthesis – to generalize the provisions of regulatory legal acts and scientific approaches to the regulation of agricultural activities; the systematic method – to consider agricultural legislation as a complex field of legal regulation; monographic method – to interpret the norms of current legislation; comparative legal method – to compare national and international approaches to regulating the activities of agricultural enterprises in emergency situations; generalization method – to form conclusions on ways to improve legal support and organization of accounting in crisis conditions. A structural and logical approach was used to the formation of accounting procedures and management strategies during times of crisis. Findings. The key provisions of legislative regulation of agribusiness activities in emergency situations are outlined, and its problematic aspects and shortcomings are identified. The need to improve the accounting and analytical support of agricultural enterprises is substantiated, in particular with regard to documenting losses, inventorying assets, preparing financial statements, and interacting with government authorities. The main directions of legal and financial support for the functioning of agribusiness in crisis conditions are established, in particular, mechanisms of state support, risk insurance, specialized accounting, and reporting. The necessity of improving the regulatory and legal framework, harmonizing it with international standards, introducing modern informati…
subject: Статті
  topic: section
subject: agricultural business
  topic: keywords
subject: emergencies
  topic: keywords
subject: accounting
  topic: keywords
subject: regulatory and legal regulation
  topic: keywords
subject: financial security
  topic: keywords
subject: management strategies
  topic: keywords
subject: state support
  topic: keywords
subject: risks
  topic: keywords
subject: accounting and analytical support
  topic: keywords
creator: Mykhailo Bryk
creator: Andrii Petruk
creator: Antonina Shnyrko
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 252
ending page: 259
doi: 10.37332/

FORENSIC ECONOMIC EXPERTISE IN THE CONTEXT OF THE INVESTIGATION OF ECONOMIC CRIMES BY LAW ENFORCEMENT AUTHORITIES IN THE CONDITIONS OF GLOBALISATION OF ECONOMIC RELATIONS
type: item
description: Horlachuk О.А. FORENSIC ECONOMIC EXPERTISE IN THE CONTEXT OF THE INVESTIGATION OF ECONOMIC CRIMES BY LAW ENFORCEMENT AUTHORITIES IN THE CONDITIONS OF GLOBALISATION OF ECONOMIC RELATIONS Purpose. The aim of the article is to analyse the development of forensic economic expertise in the context of the investigation of economic crimes by law enforcement agencies in the context of the globalization of economic relations and to determine probable scenarios for its development in the future. Methodology of research. The theoretical and methodological basis of the work is based on the scientific works of specialists in the field of economics and regulatory legal acts. General scientific methods were applied to achieve the set goal, in particular analysis and synthesis, generalization – to identify conditions that affect the development of forensic economic expertise in the context of economic globalization; abstract and logical method – to formulate conclusions and recommendations. Findings. The key aspects of financial and economic globalization, which occupies a dominant position among the types of globalization, are considered. The stages of development of this process and the changes that it introduces into the activities of forensic economic expertise are analysed. Attention is drawn to the complication of economic violations that arise in the context of globalization processes, and to the growing need to involve economic specialists in their investigation. It was determined that the implementation of international standards in the field of forensic examination is limited by the influence of certain endogenous factors (in particular, the characteristics of national economies, the level of development of countries and property relations), which significantly affect the harmonization process. Originality. The study introduces new approaches to understanding the transformation of forensic economic examination in the context of globalization of economic relations. The imp…
subject: Статті
  topic: section
subject: globalization of economic relations
  topic: keywords
subject: forensic economic examination
  topic: keywords
subject: international economic standards
  topic: keywords
subject: transnational corporations
  topic: keywords
subject: integration
  topic: keywords
subject: harmonization of legislation
  topic: keywords
creator: Оleksii Horlachuk
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 245
ending page: 251
doi: 10.37332/

THE ROLE OF DIGITAL TECHNOLOGIES AND INTEGRATED INFORMATION SYSTEMS IN THE DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR STRATEGIC MANAGEMENT
type: item
description: Radelytskyy Yu.О., Hrushytskyi O.М. THE ROLE OF DIGITAL TECHNOLOGIES AND INTEGRATED INFORMATION SYSTEMS IN THE DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR STRATEGIC MANAGEMENT Purpose. The aim of the article is to substantiate the role of digital technologies and integrated information systems in the transformation of accounting and analytical support for strategic management and to determine the directions of its development in the conditions of the digital economy, post-crisis and post-war recovery, taking into account the need to increase the transparency of management decisions, the efficiency of resource use and the reduction of information asymmetries. Methodology of research. The research methods were applied consistently in accordance with the logic of revealing the transformation of accounting and analytical support for strategic management in the context of the digitalisation of the economy. A systematic approach was used to substantiate accounting and analytical support as an integrated multidimensional system that combines accounting, analytical, control, and information and communication management elements and operates within a single digital environment based on the interaction of ERP, BI, cloud technologies, Big Data, and artificial intelligence. Methods of abstraction and logical generalisation are used to form theoretical propositions regarding the transformation of accounting and analytical support from a retrospective tool for recording business transactions into a proactive system for supporting strategic management and risk management. Comparative analysis is used to compare the traditional model of accounting and analytical processes with the digital model of integrated information systems, in particular when assessing the transition from periodic reporting to continuous monitoring of indicators, from fragmented information flows to integrated digital platforms. Findings. It is shown that digital technologies, integrated ERP systems, …
subject: Статті
  topic: section
subject: accounting and analytical support
  topic: keywords
subject: analysis
  topic: keywords
subject: information systems
  topic: keywords
subject: strategic management
  topic: keywords
subject: digital technologies
  topic: keywords
creator: Yurii Radelytskyy
creator: Oleh Hrushytskyi
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 237
ending page: 244
doi: 10.37332/

ANALYTICAL SUPPORT FOR FORECASTING INSURANCE MARKET DEVELOPMENT BASED ON THE EVALUATION OF INSURANCE PORTFOLIOS AND CLUSTERING OF INSURERS
type: item
description: Kozhan S.V. ANALYTICAL SUPPORT FOR FORECASTING INSURANCE MARKET DEVELOPMENT BASED ON THE EVALUATION OF INSURANCE PORTFOLIOS AND CLUSTERING OF INSURERS Purpose. The aim of the article is to substantiate an approach for the analytical support of forecasting the development of the Ukrainian insurance market based on the assessment of the quality of insurance portfolios and the clustering of insurers, combining a theoretical generalization of market structuring approaches with practical recommendations for forecasting and risk management. Methodology of research. The work uses a set of scientific methods: generalization of theoretical approaches (integration of domestic and foreign experience in analytical support for the development of the insurance market), statistical analysis (assessment of the scale of activity, risks and profitability of insurers), comparison of performance indicators (identification of market leaders and adequacy of tariff policy), correlation analysis (study of the relationship between the level of payments and profit margins of insurers), hierarchical clustering method (AHC) (allocation of homogeneous groups of non-life insurers and insurers of compulsory motor third party liability insurance according to insurance premiums, level of payments and profit margins). Findings. A clear structure of the non-life insurers market and the segment of compulsory motor vehicle liability insurance were identified, and clusters of companies with different levels of risk and financial stability were highlighted. It was shown that companies’ financial results depend more on the efficiency of expense management and investment activities than on pure loss ratios. The combination of statistical analysis and clustering enables forecasting companies’ stability and determining effective tariff policies. Originality. A comprehensive approach to analytical support for insurance market forecasting was developed, integrating the theoretical generalization of insurer per…
subject: Статті
  topic: section
subject: insurance market
  topic: keywords
subject: cluster analysis
  topic: keywords
subject: financial stability
  topic: keywords
subject: insurance portfolios
  topic: keywords
subject: tariff policy
  topic: keywords
subject: forecasting
  topic: keywords
subject: compulsory motor third party liability insurance
  topic: keywords
subject: risk
  topic: keywords
subject: market structuring
  topic: keywords
creator: Serhii Kozhan
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 227
ending page: 236
doi: 10.37332/

FINANCIAL SUPPORT FOR THE DEVELOPMENT OF LOCAL COMMUNITIES IN DEVELOPED COUNTRIES: IMPLEMENTATION IN DOMESTIC PRACTICE
type: item
description: Uhryn A.P. FINANCIAL SUPPORT FOR THE DEVELOPMENT OF LOCAL COMMUNITIES IN DEVELOPED COUNTRIES: IMPLEMENTATION IN DOMESTIC PRACTICE Purpose. The aim of the article is to summarise and systematise international experience in financial support for the development of local communities in developed countries and to substantiate the directions for its implementation in domestic practice, taking into account the tasks of strengthening the revenue base of local budgets in Ukraine, increasing the institutional stability of communities and ensuring their sustainable development in the context of post-war recovery and budget decentralization. Methodology of research. The methodological basis of the study is the systemic and institutional approaches, which made it possible to consider local finances as a complex multi-level system in which budgetary, tax, and transfer mechanisms interact within the current institutional environment. In the process of research, comparative analysis methods were used to compare models of local finance organization and mechanisms of fiscal decentralization in different countries, logical generalization to form theoretical conclusions and conceptual provisions, as well as structural and functional analysis to identify the role of individual elements of the budget system in ensuring the financial autonomy of local self-government. Thus, the research methodology is based on a comprehensive combination of modern theoretical and methodological approaches to analysing the functioning of the public finance system in decentralized conditions. The theoretical basis of the work is formed by the provisions of the theory of fiscal federalism, which reveal the patterns of distribution of revenue and expenditure powers between levels of government, the concept of tax autonomy of territorial communities, as well as scientific approaches to inter-budgetary equalization as a tool for ensuring financial capacity and balanced regional development. Findings. It has be…
subject: Статті
  topic: section
subject: financial support for local communities
  topic: keywords
subject: fiscal decentralization
  topic: keywords
subject: local budgets
  topic: keywords
subject: tax autonomy
  topic: keywords
subject: inter-budgetary relations
  topic: keywords
subject: financial equalisation
  topic: keywords
subject: post-war recovery
  topic: keywords
creator: Andrii Uhryn
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 218
ending page: 226
doi: 10.37332/

DEVELOPMENT OF SCIENTIFIC VIEWS ON THE MANAGEMENT OF AN ENTERPRISE’S EQUITY CAPITAL
type: item
description: Trynchuk V.V., Zelenytsa I.M., Boyko O.V. DEVELOPMENT OF SCIENTIFIC VIEWS ON THE MANAGEMENT OF AN ENTERPRISE’S EQUITY CAPITAL Purpose. The aim of the article is to provide a comprehensive analysis of the evolution of scientific approaches to enterprise equity capital management, from classical economic concepts to modern corporate finance theories, and to identify key trends and practical guidelines for financial management in a market economy. Methodology of research. General scientific and special research methods were used in the process of research, including the historical and logical method to examine the development of theoretical approaches; analysis and synthesis to generalize the provisions of classical and modern financial theories; the comparative method to compare alternative capital structure concepts; and a systemic approach to determine the role of equity capital within the enterprise financial management system. Findings. The article systematizes scientific views on enterprise equity capital management and reveals the content and significance of major capital structure theories, including the Modigliani–Miller theorem, trade-off theory, pecking order theory, agency theory, and market timing theory. The results demonstrate that there is no universal optimal capital structure, as the proportion of equity and debt capital is shaped by tax, informational, agency, and behavioural factors. Originality. The systematization of theoretical approaches to enterprise equity management has been improved by integrating classical economic concepts and modern corporate finance theories into a coherent logical model that allows for comprehensive consideration of tax, information, agency, and behavioural factors in capital structure formation. The theoretical justification for the absence of a universal optimal capital structure has been further developed by specifying the impact of the institutional environment, macroeconomic instability, and the peculiarities of en…
subject: Статті
  topic: section
subject: equity capital
  topic: keywords
subject: capital structure
  topic: keywords
subject: financial management
  topic: keywords
subject: trade-off theory
  topic: keywords
subject: pecking order theory
  topic: keywords
subject: agency costs
  topic: keywords
subject: market timing
  topic: keywords
creator: Viktor Trynchuk
creator: Iryna Zelenytsa
creator: Olena Boyko
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 210
ending page: 217
doi: 10.37332/

PRAGMATICS OF FISCAL DECENTRALIZATION IN THE CONTEXT OF FORMING LOCAL BUDGET REVENUES IN UKRAINE
type: item
description: Valihura V.A., Odaiskyi O.B., Vakulich I.P., Soroka M.V. PRAGMATICS OF FISCAL DECENTRALIZATION IN THE CONTEXT OF FORMING LOCAL BUDGET REVENUES IN UKRAINE Purpose. The aim of the article is to identify the prerequisites for the reform of fiscal decentralization in Ukraine, highlight individual stages of its implementation and assess the impact on the formation of local budget revenues. Methodology of research. The research process involved the use of general scientific and special methods of cognition, in particular analysis and synthesis, induction and deduction, systemic, structural and functional approaches. To assess the fiscal effects of the reform, comparative and dynamic analysis methods were used, as well as statistical methods for processing official data from the Ministry of Finance of Ukraine and the state budget web portal for citizens. The phasing of fiscal decentralization was substantiate using an institutional approach and elements of the concept of fiscal federalism. Findings. The article proves that fiscal decentralization reform in Ukraine had an uneven fiscal effect in the short term, but in the long term contributed to the growth of financial independence of local budgets. It has been established that in 2011–2014, the revenue base of local budgets was characterized by high dependence on interbudgetary transfers and the limited role of local taxes. The introduction of the reform in 2015 was accompanied by a temporary decrease in the share of own revenues due to the revision of personal income tax (PIT) crediting standards, but in 2016–2019, there was a gradual strengthening of the tax capacity of communities. It has been substantiated that the sharp reduction in official transfers in 2020 and 2022 was due to the completion of the administrative and territorial reform, the COVID-19 pandemic and the transition of the budget system to functioning under martial law. Originality. A comprehensive analysis of fiscal decentralization was conducted from t…
subject: Статті
  topic: section
subject: fiscal decentralization
  topic: keywords
subject: fiscal federalism
  topic: keywords
subject: fiscal policy
  topic: keywords
subject: local budgets
  topic: keywords
subject: taxes
  topic: keywords
subject: tax revenues
  topic: keywords
subject: interbudgetary transfers
  topic: keywords
subject: territorial communities
  topic: keywords
subject: personal income tax
  topic: keywords
creator: Volodymyr Valihura
creator: Oleksandr Odaiskyi
creator: Ivan Vakulich
creator: Mykhailo Soroka
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 198
ending page: 209
doi: 10.37332/

TRANSFORMATION OF THE INSURANCE COMPANY'S RESERVE MANAGEMENT SYSTEM UNDER THE INFLUENCE OF FINANCIAL DIGITALIZATION
type: item
description: Vodolazska O.A., Kyrychenko S.S. TRANSFORMATION OF THE INSURANCE COMPANY'S RESERVE MANAGEMENT SYSTEM UNDER THE INFLUENCE OF FINANCIAL DIGITALIZATION Purpose. The aim of the article is to study the processes of transformation of the insurer's insurance reserve management system under the influence of financial digitalization, to identify the main trends, risks and prospects for the use of FinTech tools in the insurance market of Ukraine. Methodology of research. The research uses methods of analysis and synthesis to generalize theoretical approaches to the management of insurance reserves and determine the impact of financial digitalization on the activities of insurers. Comparative, structural and functional analysis made it possible to compare traditional and digital models of insurance reserve management and to identify their key differences. Findings. It is substantiated that financial digitization significantly changes traditional approaches to managing insurance reserves, providing a transition from static models to dynamic, risk-oriented and algorithmic solutions. A comparative description of traditional and digital models of insurance reserve management was conducted. It has been proven that the introduction of FinTech solutions, big data analytics, artificial intelligence and automated liquidity management systems contributes to increasing the accuracy of reserve calculations, optimizing the structure of assets, increasing liquidity and investment profitability. Originality. The theoretical and methodological provisions regarding the management of insurance reserves were further developed through the formation of the concept of digital transformation of reserves, which is based on the integration of artificial intelligence, algorithmic liquidity management and digital financial control. A generalized model of digital reserve management is proposed, taking into account the requirements of financial stability and regulatory oversight. Practical value. The obta…
subject: Статті
  topic: section
subject: insurance reserves
  topic: keywords
subject: financial digitalization
  topic: keywords
subject: insurance company
  topic: keywords
subject: reserve management
  topic: keywords
subject: FinTech
  topic: keywords
subject: InsurTech
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: liquidity
  topic: keywords
creator: Oksana Vodolazska
creator: Stanislav Kyrychenko
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 190
ending page: 197
doi: 10.37332/

FINTECH AS AN INDICATOR OF TRANSFORMATIONS OF THE GLOBAL FINANCIAL LANDSCAPE: TRENDS, CHALLENGES AND POTENTIAL OF UKRAINE
type: item
description: Lutsyshyn O.O., Kravchuk N.Ya. FINTECH AS AN INDICATOR OF TRANSFORMATIONS OF THE GLOBAL FINANCIAL LANDSCAPE: TRENDS, CHALLENGES AND POTENTIAL OF UKRAINE Purpose. The aim of the article is to identify key trends in financial technology and assess their impact on the stability and adaptability of financial systems, particularly in Ukraine, in the context of global transformations. Methodology of research. The study uses an interdisciplinary approach that combines the tools of economic theory, financial analytics, innovation theory, and cybersecurity. The methodological basis consists of methods of scientific generalization and abstraction, content analysis of scientific and analytical sources, as well as the case method for analysing key FinTech trends. A systematic approach and elements of system modelling were used to identify the relationships between FinTech innovations, regulatory changes, and economic stability. The Ukrainian context was studied using comparative, analytical and descriptive methods, which made it possible to assess the specifics of FinTech development in wartime and determine its potential for post-war recovery and integration into the global financial space. Findings. Financial technologies (FinTech) were studied as a key indicator of transformations in the global financial landscape in the context of the digitalization of the world economy. It is substantiated that the dynamic development of FinTech innovations is changing traditional models of financial intermediation, the architecture of financial markets, and approaches to regulation, while creating new opportunities and risks for the economic development of states. The main global trends in the transformation of the global financial landscape are analysed, in particular the development of the Open Banking concept, the spread of central bank digital currencies (CBDCs), the introduction of artificial intelligence technologies in financial services, the growing role of ESG finance, and the st…
subject: Статті
  topic: section
subject: financial technologies
  topic: keywords
subject: FinTech
  topic: keywords
subject: global financial landscape
  topic: keywords
subject: Open Banking
  topic: keywords
subject: central bank digital currencies (CBDC)
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: cybersecurity
  topic: keywords
subject: ESG finance
  topic: keywords
subject: digital transformation
  topic: keywords
subject: financial inclusion
  topic: keywords
subject: economic stability
  topic: keywords
creator: Oleh Lutsyshyn
creator: Nataliia Kravchuk
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 177
ending page: 189
doi: 10.37332/

RISK-BASED APPROACH TO MANAGING THE PRODUCTION AND ECONOMIC ACTIVITIES OF AGRICULTURAL ENTERPRISES IN THE MODERN INSTITUTIONAL ENVIRONMENT
type: item
description: Paska I.M., Hrynchuk Yu.S., Artimonova I.V., Nianko V.M. RISK-BASED APPROACH TO MANAGING THE PRODUCTION AND ECONOMIC ACTIVITIES OF AGRICULTURAL ENTERPRISES IN THE MODERN INSTITUTIONAL ENVIRONMENT Purpose. The aim of the article is to substantiate a risk-oriented approach to managing the production and economic activities of agricultural enterprises, taking into account the influence of the modern institutional environment and determining its importance for increasing the adaptability and economic sustainability of agrarian business. Methodology of research. General scientific and special methods of economic research were used in the process of research, in particular analysis and synthesis – to generalize the theoretical foundations of a risk-oriented approach to managing the production and economic activities of agrarian enterprises in the modern institutional environment. Institutional, systemic, and process approaches were applied to assess the impact of formal and informal institutions, state agrarian policy, and organizational mechanisms on the effectiveness of risk management. Comparative analysis, economic and statistical methods, and generalization of empirical data were used to substantiate the conclusions. Findings. It has been established that risk-based management ensures the integration of risks into the management decision-making system at all levels of the functioning of an agricultural enterprise. At the strategic level, it contributes to a well-founded choice of development directions and diversification of production, at the tactical level – it ensures flexible adjustment of production programs and resource provision, and at the operational level – it is implemented through monitoring of performance indicators and rapid response to deviations. It is substantiated that the systemic integration of a risk-oriented approach contributes to increasing the economic sustainability, competitiveness, and ability of agricultural enterprises to function long-t…
subject: Статті
  topic: section
subject: risk-oriented approach
  topic: keywords
subject: management of agrarian enterprises
  topic: keywords
subject: production and economic activity
  topic: keywords
subject: institutional environment
  topic: keywords
subject: risk management
  topic: keywords
subject: economic sustainability
  topic: keywords
subject: competitiveness
  topic: keywords
subject: military risks
  topic: keywords
subject: digitalization of management
  topic: keywords
subject: strategic planning
  topic: keywords
creator: Ihor Paska
creator: Yuliia Hrynchuk
creator: Iryna Artimonova
creator: Vitalii Nianko
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 169
ending page: 176
doi: 10.37332/

COMPARATIVE ANALYSIS OF INNOVATIVE ACTIVITIES OF ENTERPRISES IN UKRAINE IN THE CONDITIONS OF GLOBALIZATION CHALLENGES
type: item
description: Varyha D.O. COMPARATIVE ANALYSIS OF INNOVATIVE ACTIVITIES OF ENTERPRISES IN UKRAINE IN THE CONDITIONS OF GLOBALIZATION CHALLENGES Purpose. The aim of the article is to conduct a comprehensive analysis of the state, dynamics, and structural features of the innovative activity of enterprises in Ukraine from the perspective of combining macroeconomic, institutional, and microeconomic factors, as well as to assess the compliance of the national innovation trajectory with international indicators of innovative development and competitiveness in the context of military and globalization challenges. Methodology of research. The methodological basis of the study is a set of general scientific and special methods: analysis and synthesis – to generalize theoretical approaches to innovative development; comparative and rating analysis – to assess Ukraine's position according to the Global Innovation Index, the Global Sustainable Competitiveness Index, and the Composite Innovation Index; statistical analysis – to study the dynamics of enterprises' innovation activity, innovation costs, and R&D performance; a systematic approach – to identify the interrelationships between innovation resources, results, and the institutional environment. Findings. It has been established that the innovative activity of Ukrainian enterprises is characterized by wave-like and fragmentary dynamics, high sensitivity to macroeconomic instability and external shocks. A structural gap has been identified between the growth of formal innovation activity and the economic effectiveness of innovations, which manifests itself in the insufficient commercialization of innovative products. It has been proven that, given limited innovation resources, Ukraine demonstrates relative stability in innovation “outputs,” but is held back by the weakness of the institutional environment, infrastructure, and mechanisms for inter-firm cooperation. The positive developments of 2024 are interpreted as an adaptive effect ra…
subject: Статті
  topic: section
subject: innovative entrepreneurship
  topic: keywords
subject: globalization
  topic: keywords
subject: development trends
  topic: keywords
subject: state support
  topic: keywords
subject: digitalization
  topic: keywords
subject: enterprises
  topic: keywords
subject: innovation ecosystems
  topic: keywords
subject: competitiveness
  topic: keywords
subject: innovative approaches
  topic: keywords
subject: efficiency
  topic: keywords
subject: structural transformation of the economy
  topic: keywords
creator: Danylo Varyha
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 130
ending page: 139
doi: 10.37332/

THE ROLE OF PERSONNEL DEVELOPMENT IN FORMING THE STRATEGIC SUSTAINABILITY OF TOURISM ENTERPRISES
type: item
description: Okhota V.I., Huhul O.Ya. THE ROLE OF PERSONNEL DEVELOPMENT IN FORMING THE STRATEGIC SUSTAINABILITY OF TOURISM ENTERPRISES Purpose. The aim of the article is to determine the directions of influence of personnel development on the formation of strategic sustainability of tourism enterprises. Methodology of research. Achieving the goal involved the use of: a review analysis, necessary for a comprehensive study of scientific works devoted to the researched issues; a systematization method, with the help of which a list of areas of personnel development was established that influence the improvement of the formation of strategic sustainability of enterprises in the tourism sector; a comparative analysis, with the help of which the positions of scientists were compared regarding the issues of interdependence of the two components. Findings. The key areas of sustainable development of personnel in tourism sector enterprises are identified, in particular: promoting the formation and improvement of personnel skills, promoting the development of personnel well-being, adaptability and involvement in work. It is proven that these areas contribute to improving the implementation of the goals of strategic sustainability of tourism enterprises. It is determined that such an area as promoting the development of personnel well-being occupies an important place in the formation of strategic development of the tourism sector, which is due to its motivational impact on the activation of employees' efforts to support the development of employer enterprises. It was found that the effective use of the strategic area of promoting the development of personnel well-being is associated with the orientation on the theory of resource conservation, which assumes a direct relationship between labour productivity and the growth of resources invested in personnel development. It is substantiated that the application of the theory of resource conservation is relevant for forecasting intangible and …
subject: Статті
  topic: section
subject: tourism enterprises
  topic: keywords
subject: strategic sustainability
  topic: keywords
subject: personnel skills
  topic: keywords
subject: personnel development
  topic: keywords
subject: personnel welfare development
  topic: keywords
subject: labour conservation theory
  topic: keywords
subject: adaptability
  topic: keywords
subject: work engagement
  topic: keywords
creator: Vitalii Okhota
creator: Oksana Huhul
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 122
ending page: 129
doi: 10.37332/

MODERN BUSINESS MODELS OF INNOVATIVE DEVELOPMENT OF ENTERPRISES
type: item
description: Uniiat L.M., Chorna N.P., Chornyi R.S. MODERN BUSINESS MODELS OF INNOVATIVE DEVELOPMENT OF ENTERPRISES Purpose. The aim of the article is to summarize research on modern business models of innovative development of enterprises in the context of increasing globalization, digitalization and transformation of social and economic processes. Methodology of research. General scientific and special methods were used in the research process, in particular: induction and deduction - at the stage of collecting, systematizing and processing the necessary information; analysis and synthesis - when combining various components of modern business models of innovative development of enterprises; dialectical - when learning the nature, content and essence of the business model of innovative development of enterprises; monographic - when studying the scientific experience of the components of modern business models of innovative development of enterprises; abstract and logical - when forming theoretical conclusions, presenting business models of innovative development of enterprises in tabular form. Findings. A generalization of theoretical aspects of modern business models, their classification and further development and impact on the final results in a competitive environment was carried out. It was found that in a competitive environment, it is necessary to clearly organize production in accordance with the requirements of business models of innovative development of enterprises, to carry out coordinated management of them in the direction of innovative improvement of structural restructuring by introducing technological changes in management updating, preparing enterprises for activities in conditions of fierce international competition. Originality. The issue of modern business models aimed at increasing the efficiency and competitiveness of enterprises in conditions of increasing globalization, digitalization and transformation of social and economic processes has received fu…
subject: Статті
  topic: section
subject: innovations
  topic: keywords
subject: innovative development
  topic: keywords
subject: business models
  topic: keywords
subject: innovative activity
  topic: keywords
subject: competition
  topic: keywords
subject: digitalization
  topic: keywords
subject: management
  topic: keywords
subject: efficiency
  topic: keywords
subject: profitability of the enterprise
  topic: keywords
creator: Liudmyla Uniiat
creator: Nelia Chorna
creator: Roman Chornyi
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 111
ending page: 121
doi: 10.37332/

FORMATION OF AGRICULTURAL ENTERPRISE DEVELOPMENT STRATEGY BASED ON CLIMATE NEUTRALITY PRINCIPLES (CASE STUDY OF IMC AGROHOLDING)
type: item
description: Faichuk O.M., Hryniuk S.V. FORMATION OF AGRICULTURAL ENTERPRISE DEVELOPMENT STRATEGY BASED ON CLIMATE NEUTRALITY PRINCIPLES (CASE STUDY OF IMC AGROHOLDING) Purpose. The aim of the article is to theoretically substantiate and development of a conceptual approach to the formation of agricultural enterprise development strategy based on climate neutrality principles using a complex of strategic analysis tools (PESTEL, SWOT, TOWS, McKinsey/GE) on the example of IMC agroholding. Methodology of research. The methodological basis is the concept of sustainable development and Triple Bottom Line. Methods applied: PESTEL analysis (22 factors) for macro-environment assessment; SWOT analysis of internal potential and external opportunities; TOWS matrix for generating strategic alternatives; McKinsey/GE matrix for investment prioritization. Findings. Three types of development strategies have been identified for climate neutrality: technological modernization (precision farming), energy transformation (decarbonization), market diversification (carbon credits, ISCC). Using PESTEL analysis, a moderately favorable impact of the external environment (3.34 out of 5.00) was identified, with the most important positive factors being the European integration of Ukraine (0.60), the availability of green finance (0.50) and precision farming technologies (0.40). SWOT analysis confirmed the presence of the company's internal potential: land bank of 116 thousand hectares, EBITDA margin >40%, 100% precision farming coverage. TOWS matrix formed 11 strategic initiatives by combining strengths/weaknesses with opportunities/threats. Using the McKinsey/GE matrix, the concentration of investments in precision agriculture (4.7×4.5) and decarbonization (4.5×4.2), which are positioned in the Invest/Grow zone, was substantiated. Originality. For the first time, an integrated approach to agricultural enterprise development strategy formation was developed, combining classical strategic analysis tools wi…
subject: Статті
  topic: section
subject: development strategy
  topic: keywords
subject: climate neutrality
  topic: keywords
subject: PESTEL
  topic: keywords
subject: SWOT
  topic: keywords
subject: TOWS
  topic: keywords
subject: McKinsey/GE
  topic: keywords
subject: Smart Green Strategy
  topic: keywords
subject: decarbonization
  topic: keywords
subject: CBAM
  topic: keywords
subject: agroholding
  topic: keywords
creator: Oleksandr Faichuk
creator: Stepan Hryniuk
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 103
ending page: 110
doi: 10.37332/

TOOLS FOR IMPROVING THE MANAGEMENT SYSTEM OF ENTERPRISE ENVIRONMENTAL TRANSFORMATION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
type: item
description: Kryvokulska N.M. TOOLS FOR IMPROVING THE MANAGEMENT SYSTEM OF ENTERPRISE ENVIRONMENTAL TRANSFORMATION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT Purpose. The aim of the article is to substantiate the integrated approach and tools for improving the management system of the environmental transformation of the enterprise, taking into account the modern challenges of sustainable development, aimed at increasing its competitiveness and investment attractiveness. Methodology of research. The theoretical and methodological basis of the article is formed by the principles of modern economic science as well as scientific works of domestic and international researchers in the field of sustainable development management and environmental transformation. The methodological basis of the study consists of a systematic approach and systematic analysis, which made it possible to consider the ecological transformation of an enterprise as a multi-component management system; methods of abstraction and logical generalization – to form the author's model of motivational support for the greening of activities; comparative analysis – to compare linear and circular models of economic management. The study employs systemic, structural, and functional analysis to substantiate the management system of enterprise environmental transformation, along with statistical methods to generalize and interpret available quantitative assessments and trends. Findings. From the perspective of a goal-oriented approach, the management system of enterprise environmental transformation is substantiated as an integrated, multi-component, and dynamic managerial system aimed at achieving environmental, economic, and social goals of sustainable development. The key elements of this system are identified, including target, subject–object, institutional–regulatory, organizational–managerial, instrumental, and control–adaptive components, and their functional roles in ensuring the effectiveness of environmental trans…
subject: Статті
  topic: section
subject: sustainable development
  topic: keywords
subject: management system
  topic: keywords
subject: enterprise environmental transformation
  topic: keywords
subject: corporate governance
  topic: keywords
subject: circular economy
  topic: keywords
subject: motivational mechanism
  topic: keywords
subject: investment attractiveness
  topic: keywords
subject: competitiveness
  topic: keywords
creator: Nataliia Kryvokulska
rights: Copyright (c) 2025
date: 2025-12-26
publication date: 2025-12-26
starting page: 92
ending page: 102
doi: 10.37332/