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Artikel Jurnal
Strategic foundations of brand development for solar energy enterprises under conditions of wartime instability and post-war recovery
The article substantiates that under the conditions of the full-scale war in Ukraine, the brand of solar energy enterprises is transforming from a marketing «communication layer» into a strategic management asset that determines the priorities of the project portfolio, the logic of stakeholder…
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Artikel Jurnal
Structural transformation of Ukraine’s agrarian economy: historical experience of sugar industrialization and modern challenges of grain specialization
This article examines the structural transformation of the agrarian economy of Ukraine in the nineteenth and early twentieth centuries through the transition from a grain-based raw-material export model to an agro-industrial model centered on sugar beet production. The topicality of the study is…
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Artikel Jurnal
Assessment of the completeness of enterprise corporate reporting
The transformation of corporate reporting is characterized by a paradigm shift in information disclosure, moving from a narrow financial focus to a comprehensive representation of an enterprise's activities and strategy. Global regulatory initiatives – notably the implementation of the EU Corporate…
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Modern challenges of the accounting system in the context of economic, social, and environmental responsibility
The article examines the modern challenges of developing the accounting system in the context of strengthening the economic, social, and environmental responsibility of business entities for sustainable development, globalization, and digital transformation of the economy. It is substantiated that…
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Artikel Jurnal
Dynamic Key Performance Indicators (Dynamic KPIs) as a tool for adaptive public administration: methodology, risks, and implementation opportunities in Ukraine
The article clarifies the meaning of «dynamic KPIs» as a system of key performance indicators with a mechanism for governed adaptation to changing context, combining a managerial function with the requirements of public accountability. The purpose of the study is to determine how to design such…
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Artikel Jurnal
The spiritual role of the UGCC in the formation of the Ukrainian nation and state: the state-administrative dimension
In the context of armed Russian aggression, the issue of the spiritual role of the UGCC in shaping the Ukrainian nation and state assumes significant priority. The religious issues surrounding the existence of Ukraine are complex and, as they encompass state-building processes, culture, history…
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Artikel Jurnal
Methodological aspects of economic analysis of Big Data in the MS Excel environment: from grouping to management decisions
The article investigates the transformation of classical economic analysis methods driven by total digitalization and the transition to processing Big Data, which devolves into «information noise» without proper handling. The purpose of the study is to provide a theoretical and methodological…
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Artikel Jurnal
Vectors of transformation of accounting in the context of ESG reporting
Contemporary economic development is characterized by the intensification of environmental and social challenges and the growing demands for business transparency and accountability, which actualizes the need to transform the traditional accounting model. In this context, the ESG concept acquires…
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Implementation of International Public Procurement Audit Standards into National Control Practice
The aim of the article is to analyze the transformation of the methodology of public procurement audit in Ukraine in the context of cooperation with EU4PFM and the use of guideline GUID 5280. The article substantiates the significance of public procurement as a vital tool of the regulatory function…
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Transformation of Ukraine’s Entrepreneurial Environment Under the Influence of War, Regional Asymmetry, Cluster Changes, and Sectoral Shifts
The aim of the article is to provide a scientific and analytical substantiation of the key directions of the transformation of Ukraine’s entrepreneurial environment under conditions of full-scale war, taking into account regional asymmetry, cluster changes, and sectoral shifts, which allows…
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Security Imperative in Shaping the Contemporary Model of International Economic Relations
The aim of this article is to provide a theoretical and methodological substantiation of the security imperative as a structural factor shaping the contemporary model of international economic relations under conditions of global turbulence, military conflicts, and geoeconomic fragmentation. The…
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The State Policy for the Development of Critical Infrastructure in Countries Around the World: Principles of Construction, Support Mechanisms, and Implementation
The article provides a comprehensive comparative analysis of State policy for the development of critical infrastructure in countries around the world, focusing on the principles of its construction, support mechanisms, and implementation models. It is substantiated that under conditions of…
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The Tax Incentive Instruments for the Green Economy: Global Trends and Conclusions for Ukraine
The issues of the green economy and the green transition as a main direction for reducing environmental impact in the context of ensuring sustainable development have become particularly widespread in recent decades. Starting from the mid-2010s, certain countries began experimental implementation…
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Reglobalization As a Driver of Transformation in European TNC Strategies
The article presents a comprehensive study of the phenomenon of reglobalization as a determining factor that drives the radical transformation of the strategic development of European transnational corporations (TNCs) in the third decade of the 21st century. It is found that the current stage of…
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Bankassurance as a Factor in the Transformation of Financial Intermediation in the Context of Digitalization
The aim of the article is to study bankassurance as a form of transformation of financial intermediation in the context of the digitalization of Ukraine’s financial sector, as well as to systematize its theoretical foundations and models, identify key development trends, and substantiate the…
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Integration of Big Data, RegTech, and Artificial Intelligence in Modern Architectures for Bank Fraud Prevention
Bank fraud has increased markedly over the past decade in both complexity and scale, compelling financial institutions to adopt advanced technological frameworks to maintain operational resilience and financial stability. This article examines the integration of Big Data, Regulatory Technology…
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The Theoretical and Methodological Framework for Building Financial Resilience in Enterprises Facing Geopolitical Shocks
The aim of the article is to systematize the theoretical and methodological foundations of forming financial resilience of an enterprise under conditions of geopolitical shocks and to develop methodological approaches to ensuring the resilience of the financial system of a business entity. The…
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Trends in the Sovereignization of the EU Monetary and Credit System in the Context of Global Challenges and Conclusions for Ukraine
The article examines the processes of sovereignization of the European Union’s monetary and credit system amid the transformation of the global currency system in 2022–2026. It is substantiated that the transition from a unipolar dollar-centric order to a multi-vector model encourages the EU to…
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Emergence and Convergence of Technologies as an Intellectual-Innovative Platform for Developing an Explerent Enterprise Management Strategy
The article substantiates the need for enterprises to transition to an explerent management strategy under conditions of accelerated technological dynamics, emergence, and convergence of scientific and technical directions. It is proved that traditional linear models of strategic management…
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Resilience and Development Resources of Critical Infrastructure Enterprises under Modern Risks and Threats
The aim of the article is to identify important internal resources for ensuring the resilience and development of critical infrastructure enterprises and to adapt an economic-mathematical approach to improve the management system of resilience and development processes of CI enterprises. The study…
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