INNOVATIVE ECONOMY
type: channel
description: Established in: 2006 Founders of the journal: Ternopil State Agricultural Experimental Station of IACR of NAAS of Ukraine (https://ror.org/00ce5f813) Higher educational institution «Podillia State University» (https://ror.org/04p1tkq77), DOI: 10.37332/2309-1533 State registration details: entered in the State Register of Media Entities (Decision No. 1864 of the Minutes No. 19 of the Meeting of the National Council of Ukraine on Television and Radio Broadcasting dated September 11, 2025) Media ID – R30-06458 The academic journal “Innovative Economy” was founded in 2006 (Registration Certificate, Series КВ № 11715-586Р from 08.08.2006). The journal is included in the Register of Scientific Professional Editions of Ukraine (Category “B”) In accordance with Order No. 409 of the Ministry of Education and Science of Ukraine dated March 17, 2020 – Economic Sciences; majors: 051 – Economics; 071 – Accounting and Taxation; 072 – Finance, Banking, and Insurance; 073 – Management; 075 – Marketing; 076 – Entrepreneurship and Trade; 292 – International Economic Relations. Language of the manuscript: Ukrainian, English Frequency of publication: quarterly ISSN 2309-1533 (Print) (https://portal.issn.org/search?search=2309-1533) ISSN 2310-4864 (Online) (https://portal.issn.org/search?search=2310-4864) The journal “Innovative Economy” is indexed in international catalogs and scientometric databases: Google Scholar INDEX COPERNICUS (ICV 2024: 72.75) (Польща) ERIH PLUS Eurasian Scientific Journal Index (ESJI) ResearchBib Polska Bibliografia Naukowa CROSSREF Directory of Research Journals Indexing (DRJI) Open-Access Journals CLUSTER – Economic Transformations, Business and Administration: C1 Economics and International Economic Relations C2 International Relations D1 Accounting and Taxation D2 Finance, Banking, Insurance and Stock Market D3 Management D4 Public Management and Administration D5 Marketing D7 Trade J3 Tourism and Recreation Field and topics: The journal focuses on addressi…
publisher: Vladimir Bogdanovich Shpak, Sole Proprietor
language: en
publication name: INNOVATIVE ECONOMY
issn: 2309-1533
copyright: Open-access articles (open-access journals) Authors whose articles are published in open-access retain all rights to the content of the articles. Open access articles are committed to be published under Creative Commons Attribution (CC BY) 4.0. This license allows others to distribute, edit, correct and build upon your work, even commercially, as long as they indicate your authorship. Detailed information at Creative Commons site: https://creativecommons.org/licenses/by/4.0/ Permissions for open-access journals If the article is published in open-access under CC BY 4.0 or CC BY-NC 4.0 (which was possible till the 15th of December, 2018) licenses, users may reproduce it in accordance with their terms. Additionally, if the article had been published under CC BY-NC 4.0 (this license authorizes others to download your works and share them with others as long as they indicate your authorship, but they can’t use them commercially in any case.), the use for the following commercial purposes requires permission: – reproduction of content in a work or product intended for sale; – reproduction in presentations, brochures or other marketing materials used for commercial purposes; – distribution of the content to promote or market a person, product, course, service or organization; – text and data mining for the purpose of creating a saleable product or product which benefits from promotional or advertising revenue; – use of the content by a commercial entity or individual for the purposes of remuneration, directly or indirectly through sale, licensing, promotion or advertising; – linking to the content (in an email, webpage, portable electronic device or otherwise) for the specific purpose of marketing or advertising a person, product, course, service or organization for commercial benefit. For further details and permission requests, please contact.
items: PECULIARITIES OF THE FORMATION OF YIELD AND INDIVIDUAL QUALITY CHARACTERISTICS OF WINTER WHEAT GRAIN DEPENDING ON THE SOWING DATES
items: CURRENT TRENDS IN THE DEVELOPMENT OF ENERGY MANAGEMENT AT UKRAINIAN ENTERPRISES
items: STATE AND PROSPECTS OF INNOVATIVE AND INVESTMENT DEVELOPMENT OF DOMESTIC TRADE IN THE CONDITIONS OF POST-WAR ECONOMIC TRANSFORMATION
items: BASIC PRINCIPLES AND MECHANISMS OF STATE REGULATION OF ENTREPRENEURSHIP UNDER CONDITIONS OF UNCERTAINTY AND STRUCTURAL CHANGE
items: DARK TOURISM AS A SEGMENT OF THE MODERN TOURISM INDUSTRY
items: MARKETING TOOLS FOR REGULATING THE DOMESTIC PLANT PROTECTION PRODUCTS MARKET UNDER EUROPEAN INTEGRATION CONDITIONS
items: INNOVATIVE APPROACHES TO DEFINING THE ESSENCE OF LOGISTICS IN TRADE: FORMATION OF THE STAGES OF GOODS MOVEMENT IN DISTRIBUTION CHANNELS
items: ASSESSMENT OF SOCIAL RETURN ON INVESTMENT AS AN INNOVATIVE TOOL FOR MANAGING SOCIAL ENTERPRISES
items: LEGAL MECHANISMS FOR PREVENTING TEAM CONFLICTS AS A TOOL FOR IMPROVING THE EFFICIENCY OF ENTERPRISE PERSONNEL MANAGEMENT
items: EVOLUTION OF THE SUSTAINABLE DEVELOPMENT PARADIGM AND TRANSFORMATION OF MULTILEVEL GOVERNANCE MODELS UNDER EXOGENOUS CHALLENGES
items: INTELLECTUAL CAPITAL IN THE HUMAN RESOURCE MANAGEMENT SYSTEM AS A STRATEGIC RESOURCE FOR ENTERPRISE DEVELOPMENT
items: MODERN INFORMATION TECHNOLOGIES IN THE PLANNING SYSTEM FOR THE USE OF ENTERPRISE’S MATERIAL RESOURCES
items: THEORETICAL AND ANALYTICAL FOUNDATIONS OF THE FUNCTIONING OF UKRAINE’S AGRICULTURAL SECTOR AND ASSESSMENT OF THE ACTIVITIES OF AGRICULTURAL PRODUCERS
items: RISKS IN THE MANAGEMENT OF INVESTMENT PROJECTS OF INTEGRATED ENTREPRENEURIAL STRUCTURES IN UKRAINE
items: BANK LENDING AS A FACTOR IN UKRAINE’S ECONOMIC STABILITY UNDER MARTIAL LAW
items: FOREIGN PRACTICE OF BLOCKCHAIN APPLICATION IN FINANCIAL REGULATION OF LAND USE AND DIRECTIONS OF ITS IMPLEMENTATION IN UKRAINE
items: SUPPORT OF INNOVATIVE STARTUPS THROUGH THE PRISM OF FINANCIAL MECHANISMS
items: INTERRELATION BETWEEN THE FORMATION AND IMPLEMENTATION OF INNOVATION AND INVESTMENT DEVELOPMENT STRATEGIES OF BANKING INSTITUTIONS AND ENTERPRISES UNDER CONDITIONS OF WAR CHALLENGES
items: FINANCIAL SUPPORT FOR THE DEVELOPMENT OF RENEWABLE ENERGY: INTERNATIONAL EXPERIENCE AND CURRENT INVESTMENT MECHANISMS
items: ASSIMILATION OF FINANCIAL INSTRUMENTS FOR INCLUSIVE DEVELOPMENT OF COMMUNITIES IN THE NORDIC COUNTRIES INTO THE EXPERIENCE OF UKRAINE
items: MANAGEMENT ACCOUNTING AS A TOOL FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY
items: ACCOUNTING FOR LOGISTICS OPERATIONS OF IMPORTED GOODS: ORGANIZATIONAL AND METHODOLOGICAL ASPECTS
items: FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION AT AGRICULTURAL ENTERPRISES AND CHALLENGES IN ITS IMPLEMENTATION
items: THE CONCEPT OF ACCOUNTING FOR SOLAR PANELS AND THEIR INTERNAL CONTROL AT ENTERPRISES
items: MODELLING OF ACCOUNTING AND ORGANIZATIONAL, SOCIAL AND ENVIRONMENTAL PROCESSES IN RESIDENTIAL CONSTRUCTION
items: ACCOUNTING AND ANALYTICAL INFORMATION AS THE INSTITUTIONAL BASIS OF THE KNOWLEDGE ECONOMY
items: REGULATORY AND LEGAL FRAMEWORK FOR THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION IN MODERN BUSINESS ENVIRONMENTS
items: ENTREPRENEURIAL STRATEGIES FOR FORMING THE CUSTOMER POLICY OF MEDICAL LABORATORY NETWORKS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TERRITORIAL COMMUNITIES
items: COMMUNITY LIVING SPACE AS A FACTOR OF HUMAN CAPITAL DEVELOPMENT: CONCEPTUAL FRAMEWORK AND PRACTICAL RECOMMENDATIONS
items: MANAGEMENT OF THE POST-WAR COMPETITIVE TRANSFORMATION OF TERRITORIAL COMMUNITIES

PECULIARITIES OF THE FORMATION OF YIELD AND INDIVIDUAL QUALITY CHARACTERISTICS OF WINTER WHEAT GRAIN DEPENDING ON THE SOWING DATES
type: item
description: Yashchuk T.S., Samets N.P., Dovhan O.M., Kuzyshyn N.S. PECULIARITIES OF THE FORMATION OF YIELD AND INDIVIDUAL QUALITY CHARACTERISTICS OF WINTER WHEAT GRAIN DEPENDING ON THE SOWING DATES Purpose. The aim of the article is to investigate the peculiarities of the formation of winter wheat grain yield and quality depending on the sowing dates in the conditions of the Western Forest-Steppe of Ukraine and to conduct an economic assessment of the technology of its cultivation. Methodology of research. The theoretical and methodological basis of the research was specialized and generally accepted methods and techniques used in agronomy. General scientific and special methods were used to achieve the set goal, namely: induction and deduction – for searching, systematizing and processing the information under study; logical – for generalizing the processed data set; field – for observing the growth and development of plants during the growing season, the formation of yield; laboratory – for determining the qualitative indicators of grain; mathematical and statistical – conducting variance analysis; computational and comparative – for determining yield, economic assessment of the studied elements of technology; tabular and graphical – for a visual presentation of systematized information; abstract and logical and generalization – for forming conclusions and proposals from the research. Findings. The ecological and economic rationality and efficiency of using new varieties of domestic selection for sowing them at optimal times have been substantiated. Effective technological elements for increasing the yield and quality of grain have been developed and the features of the formation of productivity of winter wheat varieties depending on the sowing dates in conditions of climate change have been determined. An economic assessment of the effectiveness of the recommended elements of the winter wheat growing technology has been calculated. It has been established that a clear trend …
subject: Статті
  topic: section
subject: grain crops
  topic: keywords
subject: yield
  topic: keywords
subject: grain quality
  topic: keywords
subject: competitiveness
  topic: keywords
subject: profitability
  topic: keywords
creator: Tetiana Yashchuk
creator: Nataliia Samets
creator: Olha Dovhan
creator: Nadiia Kuzyshyn
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 303
ending page: 312
doi: 10.37332/

CURRENT TRENDS IN THE DEVELOPMENT OF ENERGY MANAGEMENT AT UKRAINIAN ENTERPRISES
type: item
description: Kostetskyi Ya.I. CURRENT TRENDS IN THE DEVELOPMENT OF ENERGY MANAGEMENT AT UKRAINIAN ENTERPRISES Purpose. The aim of the study is to investigate current trends in the development of energy management at domestic enterprises, identify the main challenges to its functioning under energy and economic pressures, and substantiate promising directions for enhancing the energy efficiency and energy resilience of enterprises. Methodology of research. A complex of general scientific and specialized methods was applied in the research process, including: methods of theoretical generalization and systematization – to define the essence of energy management; comparative analysis – to study global and domestic trends in energy management development; statistical method – to evaluate the dynamics of energy efficiency and the implementation of energy management systems; and systemic and structural approaches – to substantiate directions for improving energy management at enterprises. Findings. The article examines the current state of energy management development at Ukrainian enterprises and identifies the key drivers of its transformation amidst military operations, energy instability, and Euro-integration processes. The impact of digitalization, renewable energy, energy monitoring systems, and the ISO 50001 standard on improving the efficiency of energy consumption management is analysed. The study substantiates the expediency of transitioning from the traditional energy-saving model to the concept of energy resilience and enterprise autonomization. Directions for the development of digital energy management and decentralized energy generation are proposed. Originality. The scientific novelty of the research lies in substantiating current trends in the transformation of energy management in Ukraine under military and energy challenges. The approaches to interpreting energy management have been enhanced, defining it as a system that ensures not only energy efficiency but also th…
subject: Статті
  topic: section
subject: energy management
  topic: keywords
subject: energy efficiency
  topic: keywords
subject: energy resilience
  topic: keywords
subject: digitalization
  topic: keywords
subject: ISO 50001
  topic: keywords
subject: renewable energy
  topic: keywords
subject: decentralized generation
  topic: keywords
subject: energy monitoring
  topic: keywords
subject: energy security
  topic: keywords
creator: Yaroslav Kostetskyi
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 294
ending page: 302
doi: 10.37332/

STATE AND PROSPECTS OF INNOVATIVE AND INVESTMENT DEVELOPMENT OF DOMESTIC TRADE IN THE CONDITIONS OF POST-WAR ECONOMIC TRANSFORMATION
type: item
description: Karpenko V.L., Zakryzhevska I.V. STATE AND PROSPECTS OF INNOVATIVE AND INVESTMENT DEVELOPMENT OF DOMESTIC TRADE IN THE CONDITIONS OF POST-WAR ECONOMIC TRANSFORMATION Purpose. The aim of the article is to examine the functioning of Ukraine's domestic trade and outline promising directions for its innovation and investment development in the context of post-war economic transformation based on an analysis of modern challenges, digitalization trends, financial and investment support, and institutional modernization of the industry. Methodology of research. The methodological basis of the study is a systematic approach, methods of analysis and synthesis, comparison, generalization, statistical, structural and logical analysis. The systematic approach was used to assess the impact of war and post-war transformations on the functioning of domestic trade in Ukraine. Comparative analysis was used to study the features of the development of the trade sector in crisis and recovery periods. The structural and logical approach provided the definition of promising directions for the innovation and investment development of domestic trade. The generalization of scientific works, analytical materials and regulatory documents made it possible to form comprehensive conclusions regarding the prospects for modernization of the industry in the conditions of post-war economic recovery. Findings. The study revealed that domestic trade in Ukraine has suffered significant losses due to military actions, including infrastructure destruction, disruption of logistics chains, declining consumer demand, and labour shortages. At the same time, a high level of adaptability of the trade sector was identified, manifested through the implementation of digital technologies, the development of energy independence, business relocation, and the modernization of logistics processes. The key role of omnichannel strategies, mobile commerce, cloud technologies, immersive digital solutions, and socially resp…
subject: Статті
  topic: section
subject: domestic trade
  topic: keywords
subject: institutional regulation
  topic: keywords
subject: innovative and investment development
  topic: keywords
subject: post-war economic recovery
  topic: keywords
subject: public regulatory policy
  topic: keywords
creator: Vitaliy Karpenko
creator: Iryna Zakryzhevska
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 287
ending page: 293
doi: 10.37332/

BASIC PRINCIPLES AND MECHANISMS OF STATE REGULATION OF ENTREPRENEURSHIP UNDER CONDITIONS OF UNCERTAINTY AND STRUCTURAL CHANGE
type: item
description: Anhelko I.V. BASIC PRINCIPLES AND MECHANISMS OF STATE REGULATION OF ENTREPRENEURSHIP UNDER CONDITIONS OF UNCERTAINTY AND STRUCTURAL CHANGE Purpose. The aim of the article is to highlight the main principles and mechanisms of state regulation of entrepreneurship under conditions of uncertainty and structural changes, to analyse their effectiveness, and to identify key directions for improvement to ensure the sustainable development of the entrepreneurial sector and enhance its adaptability to economic challenges. Methodology of research. To achieve the stated objective, both general scientific and specialized research methods were used. In particular, methods of analysis and synthesis were applied to outline the theoretical content of state regulation of entrepreneurship; the generalization method was used to identify principles, methods, instruments, and organizational forms of state influence on entrepreneurial activity; the method of structural and functional analysis was employed to reveal the interrelations between elements of the state regulation mechanism and determine their role in ensuring the resilience of the entrepreneurial sector; and a systems approach was applied to consider state regulation as an integrated system under conditions of uncertainty and structural changes. Findings. The study established that state regulation of entrepreneurship under conditions of uncertainty and structural changes must be systemic and adaptive. It was determined that its main principles are implemented through a set of guidelines that ensure the rationale and consistency of state influence with public interests. It was substantiated that the implementation of these principles occurs through the mechanism of state regulation of entrepreneurship, which serves as a practical instrument of state policy. The main components of this mechanism – methods, instruments, and organizational forms of regulatory activity – were characterized. It was established that methods of state …
subject: Статті
  topic: section
subject: state regulation
  topic: keywords
subject: entrepreneurship support mechanism
  topic: keywords
subject: regulatory methods
  topic: keywords
subject: instruments of state influence
  topic: keywords
subject: organizational forms
  topic: keywords
subject: adaptability
  topic: keywords
subject: economic stability
  topic: keywords
creator: Iryna Anhelko
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 279
ending page: 286
doi: 10.37332/

DARK TOURISM AS A SEGMENT OF THE MODERN TOURISM INDUSTRY
type: item
description: Mazur V.S. DARK TOURISM AS A SEGMENT OF THE MODERN TOURISM INDUSTRY Purpose. The aim of the article is to provide a comprehensive analysis of the phenomenon of dark tourism as a component of the modern tourism industry and to substantiate the economic, social, and managerial foundations of its development, taking into account ethical constraints and challenges. Methodology of research. The study employs both general scientific and specialized methods, including: methods of analysis and synthesis to generalize theoretical approaches to defining the essence of dark tourism; the historical and logical method to examine the stages of its formation; comparative analysis to investigate international experience in the functioning of relevant destinations; a systems approach to substantiate the interconnections between economic, social, and ethical aspects of development; and statistical methods to assess the dynamics of tourist flows and the dark tourism market. Findings. The article explores the theoretical foundations and evolution of dark tourism, identifies its main types, motivational factors, and social and cultural functions. It is substantiated that this type of tourism performs not only a recreational function but also educational, memorial, and formative roles, contributing to the development of collective memory and historical consciousness. Global practices of destination functioning, including memorial sites, locations of disasters, and armed conflicts, are analysed, which made it possible to identify different models of memory management. It is established that the effective development of dark tourism requires maintaining a balance between economic benefits and ethical principles, particularly preventing the commodification of tragedies. The problems of developing this segment in Ukraine are outlined, including the imperfection of regulatory and legal support, the lack of systematic management, and the risks of unethical commercialization. Originality. The s…
subject: Статті
  topic: section
subject: dark tourism
  topic: keywords
subject: thanatourism
  topic: keywords
subject: tourist destinations
  topic: keywords
subject: memorial tourism
  topic: keywords
subject: economic development
  topic: keywords
subject: ethical aspects
  topic: keywords
subject: commodification
  topic: keywords
subject: tourism management
  topic: keywords
subject: tourism industry
  topic: keywords
subject: state regulation
  topic: keywords
creator: Volodymyr Mazur
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 270
ending page: 278
doi: 10.37332/

MARKETING TOOLS FOR REGULATING THE DOMESTIC PLANT PROTECTION PRODUCTS MARKET UNDER EUROPEAN INTEGRATION CONDITIONS
type: item
description: Korchynska O.A. MARKETING TOOLS FOR REGULATING THE DOMESTIC PLANT PROTECTION PRODUCTS MARKET UNDER EUROPEAN INTEGRATION CONDITIONS Purpose. The aim of the article is to analyse of marketing instruments for regulating the plant protection products market in Ukraine and to substantiate the directions of their adaptation to European standards in the context of European integration. Methodology of research. The methodological basis of the study is a systematic approach to examining marketing tools for managing the plant protection products market. The research employed methods of analysis, synthesis, comparison, generalization, and statistical and economic analysis to assess the current state, development trends, and competitive environment of the plant protection products market. Economic and logical method was applied to substantiate directions for improving marketing management. Findings. The study found that the Ukrainian plant protection products market operates under wartime, economic, and regulatory challenges that significantly affect its development. The main market problems were identified as the spread of counterfeit products, information asymmetry among market participants, and insufficient consumer awareness regarding the quality and safety of plant protection products. The expediency of applying marketing tools aimed at increasing market transparency was substantiated, including digital registries, product verification systems, reporting mechanisms, and communication platforms for interaction with consumers. A conceptual model of marketing management for the plant protection products market based on the principle of a “triple marketing dialogue” among the government, business, and society was proposed, the implementation of which will contribute to reducing product counterfeiting and adapting the industry to European standards. Originality. For the first time, a conceptual model of marketing management of the Ukrainian plant protection products market unde…
subject: Статті
  topic: section
subject: pesticide market
  topic: keywords
subject: plant protection products
  topic: keywords
subject: marketing tools
  topic: keywords
subject: European integration
  topic: keywords
subject: market regulation
  topic: keywords
subject: environmental marketing
  topic: keywords
subject: agricultural market
  topic: keywords
creator: Olena Korchynska
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 262
ending page: 269
doi: 10.37332/

INNOVATIVE APPROACHES TO DEFINING THE ESSENCE OF LOGISTICS IN TRADE: FORMATION OF THE STAGES OF GOODS MOVEMENT IN DISTRIBUTION CHANNELS
type: item
description: Tkachenko A.M., Levchenko N.M. INNOVATIVE APPROACHES TO DEFINING THE ESSENCE OF LOGISTICS IN TRADE: FORMATION OF THE STAGES OF GOODS MOVEMENT IN DISTRIBUTION CHANNELS Purpose. The aim of the article is to advance the theoretical foundations of the essence of logistics in trade and substantiate a digitally integrated approach to the formation of the stages of goods movement within distribution channels. Methodology of research. The methodological framework of the study is based on systemic, process-oriented, structural and functional approaches. The research employed methods of analysis and synthesis to clarify the economic essence of logistics in trade; comparative analysis to evaluate distribution channels; the systematization method to develop a model of the stages of goods movement; and the tabular method to summarize and present the research findings. Findings. The study demonstrates that logistics in trade is transforming from an operational function into a strategic management instrument that ensures the integration of material, information, and financial flows. The essence of trade logistics has been refined and defined as an integrated system for managing material, information, and financial flows. The key stages of goods movement, ranging from demand generation to after-sales service, have been systematized. The role of distribution channels as a core component of the logistics system determining the efficiency of goods movement has been substantiated. The findings confirm that the implementation of innovative approaches contributes to the optimization of logistics costs, improvement of customer service quality, and enhancement of enterprise resilience in a dynamic business environment. Originality. The paper refines approaches to interpreting the essence of logistics in trade as an integrated system for managing material, information, and financial flows, and an additional stage in the movement of goods in trade logistics has been identified – digital coor…
subject: Статті
  topic: section
subject: trade logistics
  topic: keywords
subject: stages of goods movement
  topic: keywords
subject: distribution channels
  topic: keywords
subject: logistics processes
  topic: keywords
subject: digitalization
  topic: keywords
subject: supply chain management
  topic: keywords
creator: Alla Tkachenko
creator: Nataliia Levchenko
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 254
ending page: 261
doi: 10.37332/

ASSESSMENT OF SOCIAL RETURN ON INVESTMENT AS AN INNOVATIVE TOOL FOR MANAGING SOCIAL ENTERPRISES
type: item
description: Kryvtsov A.O. ASSESSMENT OF SOCIAL RETURN ON INVESTMENT AS AN INNOVATIVE TOOL FOR MANAGING SOCIAL ENTERPRISES Purpose. The aim of this article is to provide a theoretical substantiation for assessing social return on investment as an innovative management tool for social enterprises and to determine its functional potential within a strategic management system. Methodology of research. The theoretical and methodological basis of this article is based on the fundamental principles of modern economic theory, strategic management concepts, stakeholder theory, and the shared value creation paradigm. A combination of general scientific and specialized methods was used to achieve these goals: a systems approach to substantiate the role of social entrepreneurship as a new type of entity; generalization and analysis methods to clarify the conceptual framework and reveal the content of mixed value; a process approach to develop an algorithm for assessing the social return on investment and determining the stages of its implementation; and a comparative analysis to identify the advantages and limitations of using SROI compared to traditional financial indicators. Findings. The article provides a comprehensive theoretical and methodological substantiation for assessing social return on investment (SROI) as an innovative tool for managing social enterprises in the context of economic transformation and the growing importance of sustainable development. It highlights the problem of the inadequacy of traditional financial indicators for assessing the effectiveness of organizations focused on creating social value and proves the need to integrate social and economic results into a single strategic analysis system. The theoretical foundations of SROI, based on stakeholder theory, the resource approach, and the concept of mixed value, are revealed. It is substantiated that the application of the methodology allows establishing causal links between the resources invested and the soci…
subject: Статті
  topic: section
subject: social entrepreneurship
  topic: keywords
subject: social return on investment
  topic: keywords
subject: SROI
  topic: keywords
subject: social impact
  topic: keywords
subject: strategic management
  topic: keywords
subject: impact investing
  topic: keywords
subject: monetization of social effects
  topic: keywords
subject: mixed value
  topic: keywords
creator: Artem Kryvtsov
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 247
ending page: 253
doi: 10.37332/

LEGAL MECHANISMS FOR PREVENTING TEAM CONFLICTS AS A TOOL FOR IMPROVING THE EFFICIENCY OF ENTERPRISE PERSONNEL MANAGEMENT
type: item
description: Bortnik N.V. LEGAL MECHANISMS FOR PREVENTING TEAM CONFLICTS AS A TOOL FOR IMPROVING THE EFFICIENCY OF ENTERPRISE PERSONNEL MANAGEMENT Purpose. The aim of the article is to substantiate the theoretical and methodological foundations for using legal mechanisms to prevent team conflicts as a tool for improving the efficiency of enterprise personnel management. Methodology of research. The study applies a set of general scientific and special research methods. The method of theoretical generalization was used to clarify the essence of team conflict as a managerial and legal phenomenon. Analysis and synthesis were applied when studying scientific works and legal acts related to mobbing, mediation, labour disputes, and conflict management. The method of systematization made it possible to group legal mechanisms for preventing team conflicts according to legislative, contractual, local regulatory, procedural, monitoring, educational and preventive levels. The structural and functional approach was used to identify the functions of these mechanisms in the personnel management system, while logical modelling was applied to develop an integrated model for preventing team conflicts at the enterprise. The method of scientific abstraction was used to formulate conclusions on the role of legal mechanisms in improving the efficiency of personnel management. The theoretical basis of the research includes Ukrainian labour legislation, mediation legislation, and modern Ukrainian scientific works on mobbing, non-judicial settlement of labour disputes, conflict management at the enterprise, business communication, and HR management. Findings. The article clarifies the essence of team conflict as a managerial and legal phenomenon that arises in the process of joint labour activity and affects productivity, quality of communication, social and psychological climate, employee engagement, and organizational resilience of the enterprise. It is substantiated that legal mechanisms for prevent…
subject: Статті
  topic: section
subject: legal mechanisms
  topic: keywords
subject: human resources management
  topic: keywords
subject: team conflict
  topic: keywords
subject: workplace bullying
  topic: keywords
subject: mediation
  topic: keywords
subject: HR management
  topic: keywords
subject: organisational communication
  topic: keywords
creator: Nataliia Bortnik
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 239
ending page: 246
doi: 10.37332/

EVOLUTION OF THE SUSTAINABLE DEVELOPMENT PARADIGM AND TRANSFORMATION OF MULTILEVEL GOVERNANCE MODELS UNDER EXOGENOUS CHALLENGES
type: item
description: Kramarchuk S.P. EVOLUTION OF THE SUSTAINABLE DEVELOPMENT PARADIGM AND TRANSFORMATION OF MULTILEVEL GOVERNANCE MODELS UNDER EXOGENOUS CHALLENGES Purpose. The aim of the study is to generalize and systematize the evolution of managerial models for the implementation of sustainable development and to identify structural gaps between global and national practices of their implementation. Methodology of research. The study applies methods of theoretical generalization and systematization to identify the evolutionary stages of sustainable development. Institutional analysis was used to assess the level of coordination among governance actors, while the comparative method enabled the comparison of global and national practices. Content analysis of strategic documents ensured the formation of a benchmark model of sustainable development. The key research tool is a matrix approach, on the basis of which a matrix of structural gaps and a second-level matrix reflecting the transformation of the sustainable development system under exogenous shocks were constructed. This approach provides for the integration of indicator-based, institutional, and adaptive dimensions of governance and makes it possible to assess the degree of coherence between different levels of sustainable development policy implementation. Findings. The study summarizes the evolution of the concept of sustainable development and systematizes the main managerial models of its implementation at the global and national levels. Five stages of transformation of the sustainable development management paradigm were identified: environmental correction, integration, strategic institutionalization, transformational governance, and resilient recovery. It is substantiated that the contemporary model of sustainable development is based on multilevel, polycentric, and adaptive governance using ESG approaches, digital monitoring, and green finance mechanisms. It is proven that under wartime challenges in Ukraine, the forma…
subject: Статті
  topic: section
subject: sustainable development
  topic: keywords
subject: sustainable development governance
  topic: keywords
subject: multilevel governance
  topic: keywords
subject: adaptive governance
  topic: keywords
subject: resilience
  topic: keywords
subject: ESG
  topic: keywords
subject: green finance
  topic: keywords
subject: benchmarking
  topic: keywords
subject: strategic management
  topic: keywords
subject: post-war recovery of Ukraine
  topic: keywords
creator: Svitlana Kramarchuk
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 228
ending page: 238
doi: 10.37332/

INTELLECTUAL CAPITAL IN THE HUMAN RESOURCE MANAGEMENT SYSTEM AS A STRATEGIC RESOURCE FOR ENTERPRISE DEVELOPMENT
type: item
description: Kravchuk N.O. INTELLECTUAL CAPITAL IN THE HUMAN RESOURCE MANAGEMENT SYSTEM AS A STRATEGIC RESOURCE FOR ENTERPRISE DEVELOPMENT Purpose. The aim of the article is to provide a theoretical substantiation and develop applied principles for managing intellectual capital within the personnel management system as a strategic resource for enterprise development. Methodology of research. The study applies a set of general scientific and special research methods. The method of theoretical generalization is used to clarify the essence of intellectual capital and its components; the systems approach is applied to reveal the interrelationship between intellectual capital and personnel management functions; structural and logical analysis is used to develop a model for integrating intellectual capital management into the enterprise HR strategy; the tabular method is applied to systematize the components of intellectual capital, HR mechanisms for its formation and assessment indicators; the analytical method is used to interpret statistical data on Ukraine’s research and development potential and the country’s positions in the Global Innovation Index; the case study method is applied to summarize practical examples of intellectual capital management in the activities of modern enterprises. Findings. The article clarifies the content of enterprise intellectual capital as a combination of human, structural and customer capital that ensures value added creation, innovation, adaptability and long-term competitiveness of an enterprise. It is proved that the personnel management system is a key mechanism for the formation, development, preservation and commercialization of enterprise intellectual capital. The study analyses selected indicators of the state of Ukraine’s societal intellectual potential, in particular the dynamics of the number of employees involved in research and development, as well as Ukraine’s positions in the Global Innovation Index. It is established that Ukraine re…
subject: Статті
  topic: section
subject: intellectual capital
  topic: keywords
subject: human capital
  topic: keywords
subject: structural capital
  topic: keywords
subject: customer capital
  topic: keywords
subject: personnel management
  topic: keywords
subject: knowledge management
  topic: keywords
subject: talent management
  topic: keywords
subject: HR strategy
  topic: keywords
subject: innovative development
  topic: keywords
subject: strategic resource of enterprise
  topic: keywords
creator: Nataliia Kravchuk
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 220
ending page: 227
doi: 10.37332/

MODERN INFORMATION TECHNOLOGIES IN THE PLANNING SYSTEM FOR THE USE OF ENTERPRISE’S MATERIAL RESOURCES
type: item
description: Bezsmertna O.V. MODERN INFORMATION TECHNOLOGIES IN THE PLANNING SYSTEM FOR THE USE OF ENTERPRISE’S MATERIAL RESOURCES Purpose. The aim of the article is to substantiate the role of modern information technologies in the planning system for the use of enterprise’s material resources and analysis of their impact on the optimization of inventories, automation of management processes, increasing production efficiency and ensuring timely adoption of management decisions. Methodology of research. General scientific and special methods were used in the process of research: analysis and synthesis - to generalize theoretical approaches to the use of information technologies in the enterprise’s resource planning system; systemic approach - to consider the process of material resource management as an integrated system of interconnected elements; structural and functional analysis - to determine the functions of modern information systems in the processes of supply, accounting and control of resources; graphical method - to visualize the relationships between information technologies and material resource utilization efficiency; comparative analysis - to characterize modern ERP-, MRP-, SCM- and CRM-systems. Findings. The conducted research showed that modern information technologies provide effective planning and management of the use of material resources of the enterprise. It was established that ERP systems contribute to the integration of production, logistics, financial and management processes in a single information environment. MRP and MRP II systems provide accurate planning of material needs and optimization of inventories, and SCM systems increase the efficiency of supply chain management. The role of CRM systems in demand forecasting and the influence of cloud technologies and Big Data on the efficiency of information processing and support for management decisions were studied. It was determined that the digitalization of material flow management processes, automa…
subject: Статті
  topic: section
subject: information technologies
  topic: keywords
subject: resource planning
  topic: keywords
subject: ERP systems
  topic: keywords
subject: MRP systems
  topic: keywords
subject: SCM systems
  topic: keywords
subject: digitalization of management
  topic: keywords
subject: material resources
  topic: keywords
subject: accounting automation
  topic: keywords
subject: Big Data
  topic: keywords
subject: resource utilization efficiency
  topic: keywords
creator: Oksana Bezsmertna
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 212
ending page: 219
doi: 10.37332/2309-1533.2026.2.24

THEORETICAL AND ANALYTICAL FOUNDATIONS OF THE FUNCTIONING OF UKRAINE’S AGRICULTURAL SECTOR AND ASSESSMENT OF THE ACTIVITIES OF AGRICULTURAL PRODUCERS
type: item
description: Ivchenko V.M. Theoretical and Analytical Foundations of the Functioning of Ukraine’s Agricultural Sector and Assessment of the Activities of Agricultural Producers Purpose. The aim of the article is to review the role of rural households in the structure of the agricultural sector of the Ukrainian economy in modern conditions, in particular their contribution to the production of gross agricultural products, ensuring domestic food security, and forming the export potential of agri-food products. Methodology of research. Framework is based on general scientific and specialized research methods, including analysis and synthesis of statistical data, comparative analysis of production and export dynamics, a structural-functional approach to assessing the role of different categories of farms, and methods of generalization and systematization of analytical information. The information base consists of official statistical data and sectoral analytical reports. Findings. The study reveals that the structure of gross agricultural output remains disproportionate: crop production accounts for approximately 70%, while livestock production represents 30%. A decline in the cattle population (by 8% in 2025) indicates crisis tendencies in the livestock sector. Agricultural enterprises generate 55% of gross output, farms account for 17%, and rural households contribute 28%, reflecting a clear functional differentiation among producer categories. Changes in the export structure have been identified: the role of oilseed crops and processed oilseed products, as well as sugar, is increasing, while the share of traditional cereals in foreign currency revenues is gradually decreasing. The European Union is strengthening its position as a key market for Ukrainian agricultural exports, particularly in the segments of rapeseed, sunflower seeds, and vegetable oils. Originality. A comprehensive generalization of structural changes in the agrarian sector of Ukraine, occurring in the conditions…
subject: Статті
  topic: section
subject: agricultural sector of Ukraine
  topic: keywords
subject: agriculture
  topic: keywords
subject: crop production
  topic: keywords
subject: livestock production
  topic: keywords
subject: agricultural exports
  topic: keywords
subject: food security
  topic: keywords
subject: European integration
  topic: keywords
subject: structural transformations
  topic: keywords
subject: rural households
  topic: keywords
creator: Volodymyr Ivchenko
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 205
ending page: 211
doi: 10.37332/

RISKS IN THE MANAGEMENT OF INVESTMENT PROJECTS OF INTEGRATED ENTREPRENEURIAL STRUCTURES IN UKRAINE
type: item
description: Fedoryshyna L.M., Izhevskyi P.H., Ursol V.I. RISKS IN THE MANAGEMENT OF INVESTMENT PROJECTS OF INTEGRATED Entrepreneurial STRUCTURES IN UKRAINE Purpose. The aim of the article is to determine approaches to the management of investment projects of integrated entrepreneurial structures of Ukraine in the context of six key industries – agro-industrial complex, logistics, retail, medical business, information technologies and residential construction – in the context of existing risks and industry specifics. Methodology of research. A set of general scientific and special research methods was used to achieve the set goal, enabling a systematic analysis of investment project management under martial law conditions: system analysis was employed to form a target sample of leading integrated entrepreneurial structures in Ukraine representing six key industries; the synthesis method was used to combine various theoretical approaches and formulate the author's definition of the concept of an “integrated entrepreneurial structure project”; the systematization method was applied to present a classification of investment projects according to funding volumes, integration types, and participants, as well as to group the main types of risks by industry sector; comparative analysis was used to examine the structure of investment resources and identify differences in financing sources across various industries; the graphical method was employed to develop and visualize a decision-making framework for selecting an appropriate form of participation in residential construction projects based on a company's risk profile. Findings. It is substantiated that effective investment project management is a strategic factor in ensuring the resilience of large businesses under martial law conditions. The author's interpretation of the concept of an “integrated entrepreneurial structure project” is proposed. The investment activity of leading Ukrainian companies across six key industries was anal…
subject: Статті
  topic: section
subject: integrated entrepreneurial structures
  topic: keywords
subject: investment projects
  topic: keywords
subject: project risks
  topic: keywords
subject: agro-industrial complex
  topic: keywords
subject: logistics
  topic: keywords
subject: healthcare
  topic: keywords
subject: information technology (IT)
  topic: keywords
subject: residential construction
  topic: keywords
subject: sources of investment resources
  topic: keywords
subject: war-related risks
  topic: keywords
subject: strong integration
  topic: keywords
subject: weak ties
  topic: keywords
creator: Larysa Fedoryshyna
creator: Pavlo Izhevskyi
creator: Vitalii Ursol
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 192
ending page: 204
doi: 10.37332/

BANK LENDING AS A FACTOR IN UKRAINE’S ECONOMIC STABILITY UNDER MARTIAL LAW
type: item
description: Savonik T.P. BANK LENDING AS A FACTOR IN UKRAINE’S ECONOMIC STABILITY UNDER MARTIAL LAW Purpose. The aim of the article is to assess the role of lending activities in ensuring the financial stability of the banking sector and national economic security, as well as substantiation of the key trends and strategic directions for improving bank lending in the current economic realities. Methodology of research. The methodological framework of the study is based on a set of methods: induction and deduction, used to identify current trends and patterns in the development of bank lending under martial law conditions; analysis and synthesis, applied to compare traditional and innovative approaches to credit operations management; the computational and constructive approach, employed to substantiate the potential of lending in maintaining financial stability and stimulating economic activity. Findings. The essence of lending activity as a key factor in the functioning of financial and credit institutions is examined. The fundamental role of bank lending and its crucial importance in stimulating entrepreneurial activity, maintaining the stability of the monetary and credit sphere, and promoting investment flows are substantiated. The necessity of optimizing credit policy in order to minimize the risks associated with the formation of non-performing assets and to provide targeted support for priority sectors of the national economy is identified. Particular attention is paid to the modernization of borrower creditworthiness assessment methodologies as an essential prerequisite for strengthening the stability of the banking sector and ensuring the economic security of the state. The transformational processes occurring in Ukraine’s credit market, driven by both wartime challenges and macroeconomic conditions, are investigated. A set of regulatory easing measures introduced by the National Bank of Ukraine within its regulatory framework governing credit risk assessment methodolog…
subject: Статті
  topic: section
subject: lending activity
  topic: keywords
subject: bank lending
  topic: keywords
subject: loan portfolio
  topic: keywords
subject: financial stability
  topic: keywords
subject: sustainable economic development
  topic: keywords
subject: post-war recovery
  topic: keywords
creator: Tetiana Savonik
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 181
ending page: 191
doi: 10.37332/

FOREIGN PRACTICE OF BLOCKCHAIN APPLICATION IN FINANCIAL REGULATION OF LAND USE AND DIRECTIONS OF ITS IMPLEMENTATION IN UKRAINE
type: item
description: Kurbetskyi S.М. FOREIGN PRACTICE OF BLOCKCHAIN APPLICATION IN FINANCIAL REGULATION OF LAND USE AND DIRECTIONS OF ITS IMPLEMENTATION IN UKRAINE Purpose. The aim of the article is to analyse foreign practice of blockchain application in financial regulation of land use and outlining directions of its implementation in Ukraine. Research methodology. Monitoring, comparison, analysis and synthesis methods were used in the research process. The research methodology was based on identifying differences between the processes of blockchainization of land use in Georgia, Serbia and Estonia through the prism of their technological and institutional level of development. The use of the monitoring method made it possible to collect information about the features of blockchain application in financial regulation of land use in Georgia, Serbia and Estonia, the analysis helped in the study of individual components of the considered practices, and the synthesis became the basis for their unification to propose directions of implementation in Ukraine. Findings. The essence of the digital transformation of land use in post-socialist Georgia, Serbia and Estonia is revealed. The approaches of the governments of these states to blockchainization of land use are explained and the prerequisites and features of these processes are mentioned. The advantages of integrating blockchain technologies into the land registries of Georgia, Serbia and Estonia and their impact on the practices of financial regulation of land use are identified. Originality. The need to modernize the domestic land registry through the use of distributed registry (blockchain) technologies is substantiated. The directions for implementing blockchain in the financial regulation of land use in Ukraine are established, which involve the work of the expert community, legislators and groups of landowners on legislative, social and technological modernization in accordance with the norms of the EU legal system. For the first t…
subject: Статті
  topic: section
subject: land use
  topic: keywords
subject: blockchain
  topic: keywords
subject: financial regulation
  topic: keywords
subject: digitalization
  topic: keywords
subject: transformation
  topic: keywords
subject: land registry
  topic: keywords
creator: Serhii Kurbetskyi
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 174
ending page: 180
doi: 10.37332/

SUPPORT OF INNOVATIVE STARTUPS THROUGH THE PRISM OF FINANCIAL MECHANISMS
type: item
description: Rymar O.H. SUPPORT OF INNOVATIVE STARTUPS THROUGH THE PRISM OF FINANCIAL MECHANISMS Purpose. The aim of the article is a comprehensive theoretical and practical study of financial mechanisms for supporting innovative startups, determining their significance and features of application at different stages of startup development, as well as generalizing international and domestic experience in financing innovative entrepreneurship in order to substantiate the directions of its further development. Methodology of research. The article applies a set of general scientific and special research methods, including the method of system analysis ‒ to generalize theoretical approaches to the financial support of innovative startups; methods of comparison and scientific generalization ‒ to study modern financial mechanisms for stimulating startup ecosystems; statistical and analytical methods ‒ to assess trends in the development of innovative entrepreneurship; and the method of logical generalization ‒ to formulate conclusions and practical recommendations for improving the financial support of innovative startups. Findings. The essence and peculiarities of financial mechanisms for supporting innovative startups have been determined, their comparative analysis has been carried out, and the influence of each mechanism on the development of startup projects has been identified. The advantages and weaknesses of the main sources of startup financing, including venture capital, grant support, crowdfunding, business angel investment, and state programs for stimulating innovation activity, have been revealed. The foreign experience of leading countries in the field of financial support for innovative startups has been studied, and the most effective instruments for stimulating innovative entrepreneurship have been identified. Directions for improving the financial support of innovative startups in Ukraine have been proposed, taking into account international practices and current tre…
subject: Статті
  topic: section
subject: innovative startups
  topic: keywords
subject: financial mechanisms
  topic: keywords
subject: venture capital
  topic: keywords
subject: private investments
  topic: keywords
subject: crowdfunding
  topic: keywords
subject: business angels
  topic: keywords
subject: state programs
  topic: keywords
creator: Olha Rymar
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 166
ending page: 173
doi: 10.37332/

INTERRELATION BETWEEN THE FORMATION AND IMPLEMENTATION OF INNOVATION AND INVESTMENT DEVELOPMENT STRATEGIES OF BANKING INSTITUTIONS AND ENTERPRISES UNDER CONDITIONS OF WAR CHALLENGES
type: item
description: Chaikovskyi Ya.I., Olikhovska M.V., Chaikovskyi Ye.Ya. INTERRELATION BETWEEN THE FORMATION AND IMPLEMENTATION OF INNOVATION AND INVESTMENT DEVELOPMENT STRATEGIES OF BANKING INSTITUTIONS AND ENTERPRISES UNDER CONDITIONS OF WAR CHALLENGES Purpose. The aim of the article is to study the interrelation between the formation and implementation of innovation and investment development strategies of banking institutions and enterprises, as well as to substantiate the mechanisms of their mutual coordination in the context of financial system transformation and the intensification of innovative processes in the economy. Methodology of research. The study applies methods of analysis and synthesis, a systems approach to examine the theoretical foundations of innovation and investment development of banks and enterprises and to identify interrelations between elements of strategic management, as well as comparative analysis to compare the features of innovation and investment strategies in the banking and corporate sectors. A forecasting method is used to substantiate the prospects for developing cooperation between banks and enterprises under conditions of digital transformation. Findings. The theoretical foundations of forming innovation and investment strategies of banks and enterprises have been revealed, and their essence and characteristics in the financial and corporate sectors have been defined. The interrelation between innovation and investment activities has been substantiated as a basis for the strategic development of economic entities. Directions for improving the effectiveness of interaction between the banking and real sectors of the economy have been proposed through the implementation of digital technologies, innovative financial instruments, public and private partnership mechanisms. Originality. Further development has been given to theoretical provisions on mechanisms for coordinating innovation and investment development strategies of banks and enterprises …
subject: Статті
  topic: section
subject: innovation and investment development
  topic: keywords
subject: banking institutions
  topic: keywords
subject: digitalization
  topic: keywords
subject: financial innovations
  topic: keywords
subject: banking sector
  topic: keywords
subject: real sector of the economy
  topic: keywords
subject: innovation activity
  topic: keywords
subject: investment strategies
  topic: keywords
subject: investment resources
  topic: keywords
subject: lending
  topic: keywords
subject: corporate sector
  topic: keywords
subject: public and private partnership
  topic: keywords
subject: war challenges
  topic: keywords
creator: Yaroslav Chaikovskyi
creator: Marta Olikhovska
creator: Yevhen Chaikovskyi
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 157
ending page: 165
doi: 10.37332/

FINANCIAL SUPPORT FOR THE DEVELOPMENT OF RENEWABLE ENERGY: INTERNATIONAL EXPERIENCE AND CURRENT INVESTMENT MECHANISMS
type: item
description: Verbitska I.I., Shmyhel O.Ye. FINANCIAL SUPPORT FOR THE DEVELOPMENT OF RENEWABLE ENERGY: INTERNATIONAL EXPERIENCE AND CURRENT INVESTMENT MECHANISMS Purpose. The aim of the article is to explore modern mechanisms of financial support for the development of renewable energy based on the analysis of international experience, assessment of investment instruments and identification of promising directions of capital attraction in the conditions of global energy transition. Methodology of research. A complex of general scientific and special methods was used in the research process. A systematic approach was applied to the analysis of financial support for renewable energy as a multi-level economic system. Methods of comparative analysis and generalization were used to study international financial mechanisms for supporting renewable energy. Statistical and dynamic analysis made it possible to assess the trends of global investments in clean energy and fossil fuels during 2015–2025. The logical and structural approach was used to form an integrated analytical model for assessing the effectiveness of financing for renewable energy projects. Findings. The main international and domestic mechanisms for financing the development of renewable energy have been systematized. Their economic advantages, functional limitations, and suitability for use depending on the scale of the renewable energy project have been identified. The dynamics of global investments in clean energy and fossil fuels have been analysed, confirming a steady trend toward the reorientation of international capital toward low-carbon technologies. The feasibility of the comprehensive use of blended finance, ESG-oriented instruments, and international credit mechanisms as key factors in ensuring the energy transition has been substantiated. An integrated analytical system for evaluating the effectiveness of renewable energy financing is proposed, combining traditional financial instruments, alternative capital …
subject: Статті
  topic: section
subject: financing
  topic: keywords
subject: renewable energy
  topic: keywords
subject: energy financing
  topic: keywords
subject: green bonds
  topic: keywords
subject: project financing
  topic: keywords
subject: international financial institutions
  topic: keywords
subject: energy transition
  topic: keywords
subject: investment mechanisms
  topic: keywords
subject: ESG financing
  topic: keywords
subject: micro-financing
  topic: keywords
subject: crowd-investing
  topic: keywords
subject: AI risk management models
  topic: keywords
subject: decarbonization
  topic: keywords
creator: Inesa Verbitska
creator: Olha Shmyhel
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 149
ending page: 156
doi: 10.37332/

ASSIMILATION OF FINANCIAL INSTRUMENTS FOR INCLUSIVE DEVELOPMENT OF COMMUNITIES IN THE NORDIC COUNTRIES INTO THE EXPERIENCE OF UKRAINE
type: item
description: Lobodina Z.M., Trush V.L. ASSIMILATION OF FINANCIAL INSTRUMENTS FOR INCLUSIVE DEVELOPMENT OF COMMUNITIES IN THE NORDIC COUNTRIES INTO THE EXPERIENCE OF UKRAINE Purpose. The aim of the article is to systematize the experience of Northern European countries in using financial instruments to ensure inclusive community development and to substantiate a conceptual model for adapting these instruments to Ukrainian practice, taking into account existing institutional capacity and constraints. Methodology of research. A set of general scientific and special methods was used in the process of research, in particular: methods of theoretical generalization and systematization – to reveal the essence of inclusive development and its financial support; comparative analysis – to compare the indicators of inclusive growth of Ukraine and the Nordic countries; statistical methods – for assessing the Inclusive Growth Index (IGI) and its components; institutional approach – to study the peculiarities of the functioning of financial mechanisms at the community level; logical modelling – to form proposals for adapting the Nordic experience. Findings. It has been established that the financial architecture of inclusive development in the Nordic countries is based on a combination of three main instruments: aggregate municipal borrowing through specialized financial institutions, a developed market of green bonds of local self-government and a model of social investments in the formation of budget priorities. It is proved that the effectiveness of this system is ensured by a high level of fiscal autonomy, institutional trust and transparency of management. The analysis of the Inclusive Growth Index showed that Ukraine is significantly lagging behind the Nordic countries, which is due to structural imbalances in the economic, social and environmental spheres. At the same time, it is determined that the decentralization reform has created the basic prerequisites for the introduction of mode…
subject: Статті
  topic: section
subject: inclusive development
  topic: keywords
subject: territorial communities
  topic: keywords
subject: financial instruments
  topic: keywords
subject: decentralization
  topic: keywords
subject: municipal financing
  topic: keywords
subject: green bonds
  topic: keywords
subject: social investments
  topic: keywords
subject: inclusive growth index
  topic: keywords
creator: Zoriana Lobodina
creator: Volodymyr Trush
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 140
ending page: 148
doi: 10.37332/

MANAGEMENT ACCOUNTING AS A TOOL FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY
type: item
description: Bandurka M.В. MANAGEMENT ACCOUNTING AS A TOOL FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY Purpose. The aim of the article is to substantiate the theoretical foundations and develop methodological tools of management accounting as a key mechanism for implementing corporate social responsibility (CSR) strategy under conditions of wartime instability, as well as to form a high-quality information base for monitoring, evaluation, and managerial decision-making in the context of sustainable development. Methodology of research. The study employs general scientific and specific methods: analysis and synthesis to generalize existing approaches to management accounting of CSR costs; a systems approach to develop a four-factor classification and an analytical cost-coding matrix, as well as to integrate social, environmental, and security aspects into the accounting system; comparative analysis to assess traditional and modern accounting models; classification to structure CSR costs; abstraction and logical generalization to formulate conceptual provisions and conclusions regarding the role of accounting information in ensuring business resilience and competitiveness. Findings. It is proven that under conditions of wartime instability, CSR expenditures acquire an investment nature and evolve into critically important factors for ensuring business resilience and continuity. The feasibility of applying strategic costing methods (ABC, target costing, lifecycle costing) is substantiated, allowing CSR costs to be distinguished from the general pool of indirect costs, linked to specific outcomes, and their impact on cost throughout the product life cycle to be assessed. An approach to constructing an analytical cost-coding matrix is developed, integrating indicators of environmental, social and security, social and humanitarian, and managerial performance (ESG components) into the overall enterprise management system. Originality. Proposals have been developed to improve manag…
subject: Статті
  topic: section
subject: management accounting
  topic: keywords
subject: corporate social responsibility
  topic: keywords
subject: CSR
  topic: keywords
subject: social responsibility costs
  topic: keywords
subject: sustainable development
  topic: keywords
subject: ESG
  topic: keywords
subject: wartime economy
  topic: keywords
subject: social costs
  topic: keywords
subject: environmental costs
  topic: keywords
subject: managerial decision-making
  topic: keywords
creator: Maksym Bandurka
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 134
ending page: 139
doi: 10.37332/

ACCOUNTING FOR LOGISTICS OPERATIONS OF IMPORTED GOODS: ORGANIZATIONAL AND METHODOLOGICAL ASPECTS
type: item
description: Liuba A.I. ACCOUNTING FOR LOGISTICS OPERATIONS OF IMPORTED GOODS: ORGANIZATIONAL AND METHODOLOGICAL ASPECTS Purpose. The aim of the article is to substantiate theoretical approaches and develop practical recommendations for improving the organization and methodology of accounting for logistics operations related to the import of goods, taking into account delivery terms, regulatory and legal framework, and modern digital transformations. Methodology of research. The study applies general scientific and specific research methods, including analysis and synthesis to generalize approaches to accounting for logistics operations; comparative analysis to assess the consistency between accounting, civil, and customs regulations; a system approach to identify the interrelations between logistics and accounting processes; logical generalization to formulate conclusions. Findings. The research reveals that accounting for import operations is shaped by logistics delivery terms, regulatory frameworks, and the economic substance of transactions. An integrated approach to asset recognition is substantiated, combining risk transfer, control over assets, and documentary evidence. The impact of delivery terms on the initial cost formation of inventories, particularly through logistics-related costs, is determined. The study proposes recognizing goods in transit as a separate accounting object. Furthermore, the role of digital initiatives such as eFTI and the EU Customs Single Window in transforming accounting processes is highlighted. Originality. The approach to the recognition of imported goods as assets based on the concept of economic control has been improved; a logistics and accounting model for the formation of initial cost has been developed; the feasibility of separating goods in transit as an independent accounting object through the use advanced inventory account analytics has been substantiated, in particular through the use of subaccounts for accounting for imported goo…
subject: Статті
  topic: section
subject: import operations accounting
  topic: keywords
subject: logistics
  topic: keywords
subject: Incoterms 2020
  topic: keywords
subject: initial cost of goods in transit
  topic: keywords
subject: logistics costs
  topic: keywords
subject: digital accounting
  topic: keywords
creator: Andrii Liuba
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 124
ending page: 133
doi: 10.37332/

FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION AT AGRICULTURAL ENTERPRISES AND CHALLENGES IN ITS IMPLEMENTATION
type: item
description: Bryk M.M. FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION AT AGRICULTURAL ENTERPRISES AND CHALLENGES IN ITS IMPLEMENTATION Purpose. The aim of the article is an analysis of the main challenges in implementing and operating management accounting at enterprises in the agricultural sector, as well as identifying areas for improving its organization under current economic conditions. Methodology of research. The methodological basis of the study consists of general scientific and specialized methods for analysing economic processes. The monographic method was used in reviewing scientific works by domestic and foreign scholars on the theoretical foundations of management accounting. The analytical method was applied to study the current state of management accounting organization in agricultural enterprises and to identify factors hindering its implementation. The comparative method was used to contrast traditional and functional approaches to management organization, as well as various approaches to cost classification. The abstract and logical method was applied to generalize the research results, formulate conclusions, and develop proposals for improving the management accounting system. The systematic approach allowed for a comprehensive assessment of the interrelationship between accounting and analytical support and the management process of agricultural enterprises. The informational basis of the study consisted of legislative and regulatory acts of Ukraine, scientific works by domestic and foreign scholars, as well as practical materials on the activities of agricultural enterprises. Findings. This article examines the current state of management accounting in agricultural enterprises and identifies the main factors hindering its implementation. These include the inadequacy of regulatory and methodological support, insufficient professional training of specialists, a traditional approach to management, and limited use of modern methods of cost accounting and analy…
subject: Статті
  topic: section
subject: management accounting
  topic: keywords
subject: agricultural enterprises
  topic: keywords
subject: cost accounting
  topic: keywords
subject: management decisions
  topic: keywords
subject: internal reporting
  topic: keywords
subject: cost calculation
  topic: keywords
subject: information support
  topic: keywords
subject: financial stability
  topic: keywords
subject: functional management
  topic: keywords
subject: agricultural sector
  topic: keywords
creator: Mykhailo Bryk
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 114
ending page: 123
doi: 10.37332/

THE CONCEPT OF ACCOUNTING FOR SOLAR PANELS AND THEIR INTERNAL CONTROL AT ENTERPRISES
type: item
description: Chereshnyuk O.M. THE CONCEPT OF ACCOUNTING FOR SOLAR PANELS AND THEIR INTERNAL CONTROL AT ENTERPRISES Purpose. The aim of the study is to investigate approaches to accounting and internal control of solar panels as a specific object of fixed asset of enterprises. Methodology of research. The study uses the methods of analysis and synthesis (to examine scientific approaches to accounting for solar panels); generalization (to formulate conclusions regarding the economic essence of solar panels as an object of accounting); classification (to group the components of a solar power plant according to the relevant accounting sub-accounts); and a systematic approach (to consider solar panels as a complex object that combines investment, production, energy-saving, environmental and control functions). Findings. It has been established that a component-based approach is appropriate for the reliable accounting of a solar power plant, as its individual components differ in function, cost, useful life and wear intensity. It has been proved that accounting for solar panels should be organized taking into account the stages of their use: investment, operational and final. The main areas of internal control over solar panels have been proposed, including control over their availability, valuation, documentation, depreciation, maintenance and modernization costs, generated electricity, income or cost savings, technical efficiency, environmental results and write-off. Originality. The approach to accounting for solar panels as a specific object of fixed assets and to their internal control has been further developed, taking into account investment, production, energy-saving and environmental aspects. The accounting representation of a solar power plant has been improved through the use of component-based accounting of its elements, considering their different useful lives and functional purposes. Provisions for the organization of internal control over solar panels have been develope…
subject: Статті
  topic: section
subject: accounting for solar panels
  topic: keywords
subject: control over the use of solar panels
  topic: keywords
subject: internal control
  topic: keywords
subject: solar panels
  topic: keywords
subject: fixed assets
  topic: keywords
subject: alternative energy
  topic: keywords
subject: renewable energy
  topic: keywords
creator: Oksana Chereshnyuk
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 105
ending page: 113
doi: 10.37332/

MODELLING OF ACCOUNTING AND ORGANIZATIONAL, SOCIAL AND ENVIRONMENTAL PROCESSES IN RESIDENTIAL CONSTRUCTION
type: item
description: Gumenna-Derii M.V. MODELLING OF ACCOUNTING AND ORGANIZATIONAL, SOCIAL AND ENVIRONMENTAL PROCESSES IN RESIDENTIAL CONSTRUCTION Purpose. The aim of this article is to develop a model of organizational and economic, social and environmental processes in residential construction. Methodology of research. General scientific and specific research methods were applied in modelling accounting and organizational, social and economic processes in residential construction. The monographic method made it possible to evaluate the scientific achievements of researchers in this field. Analysis of data on capital investments across the regions of Ukraine determined the impact of the war on the level of capital investments in regions where hostilities are taking place. The modelling method contributed to the development of a model of accounting and organizational, social and economic processes in residential construction. The comparative method enabled the identification of software solutions worldwide according to the size of construction enterprises (small, medium, and large). Findings. The role and significance of accounting and organizational, social and economic processes in residential construction were highlighted; their identification makes it possible to determine the advantages and disadvantages of this sector. It has been substantiated that the model of accounting and organizational, social and economic processes in residential construction allows for the identification of problematic aspects in the development of financial and management accounting, as well as financial, managerial, and social reporting, with the aim of ensuring prompt and effective managerial decision-making. Proposals were provided for improving the economic and environmental aspects of residential construction, socially oriented programs, internal control, and digitalization, while ensuring compliance with the regulatory and legal framework. Originality. Models of accounting, organizational, social an…
subject: Статті
  topic: section
subject: accounting and organizational processes
  topic: keywords
subject: social and environmental processes
  topic: keywords
subject: residential construction
  topic: keywords
creator: Mariia Gumenna-Derii
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 96
ending page: 104
doi: 10.37332/

ACCOUNTING AND ANALYTICAL INFORMATION AS THE INSTITUTIONAL BASIS OF THE KNOWLEDGE ECONOMY
type: item
description: Gnatiuk T.M., Vasylyuk M.M., Shkromyda V.V., Sas L.S. ACCOUNTING AND ANALYTICAL INFORMATION AS THE INSTITUTIONAL BASIS OF THE KNOWLEDGE ECONOMY Purpose. The aim of the article is the theoretical and methodological substantiation of accounting and analytical information as the structural basis of the knowledge economy, disclosure of its potential in the processes of post-industrial transformation of society, and determination of strategic guidelines for the development of the accounting profession in the context of building a domestic knowledge ecosystem during the post-war recovery of Ukraine. Methodology of research. The institutional and systemic approaches are applied to substantiate accounting and analytical information as the institutional foundation of the knowledge economy. The historical-evolutionary approach and methods of abstraction are used to analyse the development of the accounting subject and to investigate the evolution of the perception of the specialist's professional status as a dominant element of the institute of trust in the knowledge economy. The modelling method, structural-functional approach allowed revealing the newest functions of accounting (codification, protection, transmission), while causal analysis is applied to identify the institutional traps of the current regulatory standards regarding the expensing of research and development (R&D) costs, as well as to assess their impact on the capitalization of the innovative sector. Findings. It is proven that within the coordinates of the knowledge economy, accounting and analytical information transforms from a retrospective report into a key mechanism for generating trust in invisible assets. Its newest functions encompass the codification of tacit knowledge into digital assets, the protection of institutional memory, and the legitimization of the value of intellectual potential. It is established that the classical industrial accounting paradigm, based on the directive expensing of rese…
subject: Статті
  topic: section
subject: knowledge economy
  topic: keywords
subject: accounting and analytical information
  topic: keywords
subject: institutional theory
  topic: keywords
subject: intellectual capital
  topic: keywords
subject: accounting guarantor
  topic: keywords
subject: digital reporting
  topic: keywords
subject: knowledge asset
  topic: keywords
subject: human capital
  topic: keywords
creator: Taras Gnatiuk
creator: Mariya Vasylyuk
creator: Vitalii Shkromyda
creator: Liudmyla Sas
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 86
ending page: 95
doi: 10.37332/

REGULATORY AND LEGAL FRAMEWORK FOR THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION IN MODERN BUSINESS ENVIRONMENTS
type: item
description: Balaniuk I.F., Melnyk I.O. REGULATORY AND LEGAL FRAMEWORK FOR THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION IN MODERN BUSINESS ENVIRONMENTS Purpose. The aim of the article is a comprehensive substantiation of the theoretical foundations of legal support and a critical analysis of the current state of regulatory and legal framework of accounting and analytical information, as well as the identification of strategic directions for harmonizing the current legislation of Ukraine with the actual needs of management in the context of the digitalization of the economy. Methodology of research. The research methodology is based on general scientific methods, which ensured a high degree of validity for the author’s conclusions. The application of epistemological analysis facilitated a thorough study of the evolutionary changes in the concept of “information”. A systems approach enabled the identification of accounting and analytical information as a complex, multifaceted entity where legal, economic, and purely technological elements intertwine. Through the comparative legal method, an analysis of the compliance of Ukrainian legislation with international standards has been conducted, while an empirical approach allowed for the investigation of practical aspects of applying legal norms within an informational context. The graphical method made it possible to visually represent the hierarchy of the transformation of accounting and analytical information. Findings. Based on the research findings, a four-level model of the regulatory framework for accounting and analytical information has been structured, ranging from the general legal (constitutional) level to the local level (accounting policy level). It was established that the classical legislative interpretation of information as “documented data” is somewhat outdated and requires modernization in light of modern cybernetic concepts and knowledge theory. The necessity of expanding legal regulation from statics (si…
subject: Статті
  topic: section
subject: accounting and analytical information
  topic: keywords
subject: regulatory and legal framework
  topic: keywords
subject: business
  topic: keywords
subject: accounting policy
  topic: keywords
subject: economic security
  topic: keywords
subject: digitalization
  topic: keywords
creator: Ivan Balaniuk
creator: Ihor Melnyk
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 76
ending page: 85
doi: 10.37332/

ENTREPRENEURIAL STRATEGIES FOR FORMING THE CUSTOMER POLICY OF MEDICAL LABORATORY NETWORKS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TERRITORIAL COMMUNITIES
type: item
description: Soltys V.M., Chupil Yu.R. ENTREPRENEURIAL STRATEGIES FOR FORMING THE CUSTOMER POLICY OF MEDICAL LABORATORY NETWORKS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TERRITORIAL COMMUNITIES Purpose. The aim of the article is to substantiate the role of the customer policy of medical laboratory networks in strengthening their entrepreneurial potential and to develop mechanisms for the interaction of network structures with territorial communities. Methodology. The methodological basis of the research is a systemic approach to the study of entrepreneurial activity in the field of healthcare. A complex of general scientific and specialized methods was used to achieve the set objective: PESTEL analysis was applied to assess the macro-environment of laboratory networks; matrix modelling allowed for the development of a “Business-Community Synergy Matrix in the Sustainable Development System”; generalization and systematization methods were used to classify factors influencing customer policy; the graphic method visualized the factors of customer policy development for laboratory networks in communities. The information base consisted of regulatory and legal acts, WHO analytical reports and rating data. Results. It has been proven that under modern crisis challenges, the customer policy of laboratory networks is transforming from a traditional marketing tool into a key factor in ensuring the financial stability of the business. Market dynamics have been analysed, and the necessity for private medical institutions to transition to the Value-Based Healthcare model has been identified. Macro-environment factors have been systematized, allowing for the determination of strategic business responses to various changes (development of public and private partnership models, flexible package offers and loyalty programs). The developed synergy matrix demonstrates the ability of innovative tools (mobile teams, AI analytics) to simultaneously generate commercial income and a positive soci…
subject: Статті
  topic: section
subject: medical laboratory networks
  topic: keywords
subject: customer policy
  topic: keywords
subject: entrepreneurial strategies
  topic: keywords
subject: territorial communities
  topic: keywords
subject: sustainable development
  topic: keywords
subject: ESG transformation
  topic: keywords
subject: medical services market
  topic: keywords
subject: decentralization
  topic: keywords
creator: Viktor Soltys
creator: Yurii Chupil
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 69
ending page: 75
doi: 10.37332/

COMMUNITY LIVING SPACE AS A FACTOR OF HUMAN CAPITAL DEVELOPMENT: CONCEPTUAL FRAMEWORK AND PRACTICAL RECOMMENDATIONS
type: item
description: Omelianenko O.M. COMMUNITY LIVING SPACE AS A FACTOR OF HUMAN CAPITAL DEVELOPMENT: CONCEPTUAL FRAMEWORK AND PRACTICAL RECOMMENDATIONS Purpose. The aim of the article is to consider the living space of a community as a factor in the development of human capital in order to develop proposals for the development of communities. Methodology of research. General scientific and special methods were used in the study: analysis and synthesis – to generalize scientific approaches to determining the living space of a community and its components; structural and functional analysis – to determine the relationships between the components of the living space and the development of human capital; comparative analysis – to generalize modern approaches to assessing the quality of living space; graphic method – to visualize the results of assessing the Community Accessibility Index; generalization method – to form practical recommendations for the development of communities. Findings. It was found that the living space of a community is a complex system that combines territorial and spatial, social, economic, infrastructure, institutional, cultural, security and information components. It is proven that the quality of living space directly affects the processes of formation, accumulation and realization of human capital through access to education, healthcare, digital services, economic opportunities and participation in public life. A conceptual approach to the analysis of the relationship between the living space of a community and the development of human capital through the chain: “quality of living space → conditions of everyday realization → accumulation of human capital → social and economic capacity of the community → sustainable development” is proposed. Originality. Theoretical provisions on the interpretation of the living space of a community as a multidimensional social and territorial system that determines the conditions for the development of human capital have been f…
subject: Статті
  topic: section
subject: communities
  topic: keywords
subject: living space
  topic: keywords
subject: human capital
  topic: keywords
subject: needs
  topic: keywords
subject: quality of life
  topic: keywords
subject: projects
  topic: keywords
creator: Olena Omelianenko
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 61
ending page: 68
doi: 10.37332/

MANAGEMENT OF THE POST-WAR COMPETITIVE TRANSFORMATION OF TERRITORIAL COMMUNITIES
type: item
description: Krysko Zh.L. MANAGEMENT OF THE POST-WAR COMPETITIVE TRANSFORMATION OF TERRITORIAL COMMUNITIES Purpose. The aim of the article is to substantiate the theoretical and practical foundations of the management of the post-war competitive transformation of territorial communities in Ukraine based on the adaptation of the Marshall Plan principles and the development of a territorial development management model in competitive environment conditions. Methodology of research. The research employed general scientific and special methods, including: analysis and synthesis – to generalize scientific approaches to post-war recovery, territorial competitiveness, and strategic community development management; a systems approach – to consider a territorial community as an integrated system; the abstract and logical method – to formulate theoretical generalizations and develop a management model for the post-war competitive transformation of territorial communities; structural and functional analysis – to determine the interrelationships between the components of the model and the mechanisms of their implementation; comparative analysis – to study the possibilities of adapting the Marshall Plan principles to the current conditions of Ukraine’s development; and the graphical method – to visualize the management model of the post-war competitive transformation of territorial communities. Findings. The article substantiates that the post-war recovery of territorial communities should be considered not only as a process of eliminating the consequences of destruction, but also as a comprehensive system of competitive territorial development aimed at ensuring long-term sustainability, investment attractiveness, and managerial capacity. It has been established that under decentralization conditions territorial communities are gradually transforming into independent actors within a competitive environment, competing for investments, international assistance, and human capital, grant resour…
subject: Статті
  topic: section
subject: territorial communities
  topic: keywords
subject: post-war recovery
  topic: keywords
subject: transformation
  topic: keywords
subject: development management
  topic: keywords
subject: public administration
  topic: keywords
subject: digitalization
  topic: keywords
subject: community competitiveness
  topic: keywords
subject: Marshall Plan
  topic: keywords
creator: Zhanna Krysko
rights: Copyright (c) 2026
date: 2026-05-18
publication date: 2026-05-18
starting page: 51
ending page: 60
doi: 10.37332/