The Institute of Accounting, Control and Analysis in the Globalization Circumstances
THE MISSION OF THE JOURNAL Coverage the results of scientific research, innovation and advanced experience and accumulating the best scientific articles national and foreign scholars on accounting issues. SCIENTIFIC DIRECTIVITY Theory of accounting; the institutional foundations of IFRS implementation; information systems, of accounting, economic analysis and audit; training of specialists on accounting, auditing, finance; development of control and audit. TOPICS OF THE JOURNAL Actual theme. Accounting theories, the development influenced by economic theories and institutional changes. Institutional framework of the introduction of international accounting standards. Accounting terminological and regulatory activities in the field of accounting, control and audit. Problems of accounting of business entities. Accounting as a professional activity. Information systems of accounting, economic analysis and audit. Analytical maintenance of business activity. Control syastems. Reporting: national characteristics and international experience. Tax systems: the problems of mutual confrontation with the accounting practices. The Institute of audit: current state and development prospects. Interdisciplinary research. Page of young scientists. EDITOR-IN-CHIEF Ruslan Brukhanskyi Dr.Sc. (Econ.), Professor (Ukraine), West Ukrainian National University DEPUTY EDITOR-IN-CHIEF Nataliia Semenyshena Dr.Sc. (Econ.), Assoc. Prof. (Ukraine), Higher Education Institution "Podillia State University" MANAGING EDITOR Andriy Sava Dr.Sc. (Econ.), Senior Researcher (Ukraine), Scientific Club «SOPHUS» EDITORIAL BOARD Nizar Alsharari Dr.Sc., Professor of Accounting, University of Durham, UAE Boyan Durankev Ph.D., Professor, University of National and World Economy, Bulgaria Zenovii-Mykhailo Zadorozhnyi Dr.Sc. (Econ.), Professor, West Ukrainian National University, Ukraine Volodymyr Ivanyshyn Dr.Sc. (Econ.), Professor, Higher Education Institution "Podillia State University", Ukraine Tariq Ismail Dr.Sc. (Econ.), Professor of Accounting, Cairo University, Egypt, Saudi Arabia Gökhan Özer Dr.Sc. (Econ.), Professor, Gebze Technical University, Turkey Paulo Cesar Chagas Rodrigues Dr.Sc. (Econ.)., Professor, Federal Institute of Education, Science and Technology of São Paulo, Brazil Victoria Rozheliuk Dr.Sc. (Econ.), Professor, West Ukrainian National University, Ukraine Zaneta Simanaviciene Dr.Sc. (Econ.) Professor, Kaunas University of Technology, Lithuania Nadia Khorunzhak Dr.Sc. (Econ.), Professor, West Ukrainian National University, Ukraine Khaled Hussainey Dr.Sc. (Econ.), Professor of Accounting, University of Portsmouth, United Kingdom Borys Yazliuk Dr.Sc. (Econ.), Professor, West Ukrainian National University, Ukraine Founded in 2013 Language - Ukrainian, Russian, English (Multiple) Periodicity - 4 times a year
Авторы, сотрудничающие с Институтом бухгалтерского учета, контроля и анализа в условиях глобализации , соглашаются публиковать свои статьи под лицензией Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0), позволяющей третьим сторонам делиться своей работой (копировать, распространять, передавать) и адаптировать его при условии, что авторы указаны как авторы, а в случае повторного использования или распространения условия этой лицензии разъясняются.
EVOLUTION OF TRANSFER PRICING REGULATION IN UKRAINE AND ITS IMPACT ON THE ORGANIZATION OF ACCOUNTING
Introduction. The article examines the evolution of legal regulation of transfer pricing in Ukraine in the context of the implementation of the OECD Transfer Pricing Guidelines and BEPS initiatives and shows how changes in legislation have affected the requirements for financial and management accounting in enterprises. Four stages of the development of the transfer pricing regime are distinguished: the “ordinary price” stage, the transformational stage associated with the introduction of Article 39 of the Tax Code of Ukraine, the stage of harmonisation with the OECD Guidelines, and the adaptation stage involving targeted amendments to the rules. Methods. The information base of the study comprises the provisions of the Tax Code of Ukraine (in the dynamics of amendments to Article 39), subordinate regulations governing the calculation of the range of profitability and the content of transfer pricing documentation, international OECD recommendations, as well as a selection of scholarly works by Ukrainian authors. Documentary analysis, comparative analysis, structural-logical analysis and systems analysis are applied. Results. A stepwise model of the development of the national transfer pricing regime is proposed; for each stage, its regulatory content, the degree of alignment with international standards and implications for accounting are identified. The study demonstrates the shift from episodic documentary confirmation of individual transactions to the creation of internal registers of controlled transactions, the grouping of income and expenses by functional lines, products, counterparties and responsibility centers, as well as to the reconciliation of financial, tax and transfer pricing indicators. Discussions. Further research should focus on sectoral analysis of the impact of transfer pricing requirements on the organisation of accounting, the development of methodologies for the automation of transfer pricing functionality in ERP systems and the elaboration of practical recommendations on integrating transfer pricing into accounting policy and tax risk management systems.
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DIGITAL TRANSFORMATION OF INVENTORY MANAGEMENT IN RETAIL TRADE: METHODOLOGICAL APPROACHES AND PRACTICAL ASPECTS
Introduction. In the context of economic digital transformation, omnichannel retail development, and increasing market turbulence, effective inventory management has become a strategic factor in ensuring operational resilience and competitiveness of enterprises. Traditional approaches to inventory accounting and analysis, primarily based on retrospective data and periodic reporting, are increasingly insufficient for timely managerial decision-making in a dynamic business environment. Methods. The methodological framework of the study is based on a dialectical approach to the analysis of economic processes, as well as methods of analysis and synthesis, systematization, comparison, structural-logical modeling, and generalization of scientific sources. The information base includes works of domestic and international scholars on inventory management, accounting, and analytics, along with analytical materials related to the digitalization of logistics and retail processes. Results. The results of the study substantiate that digital transformation of inventory management is grounded in the integration of accounting, analytical, and forecasting functions within a unified information environment. It is determined that the use of analytical platforms, automated accounting systems, and forecasting models enhances the accuracy of inventory data, increases inventory turnover, reduces the risks of stockouts and excess inventory, and improves supply chain transparency. Discussion. The practical significance of the obtained results lies in their applicability for improving inventory management methodologies in retail trade enterprises. Further research should focus on the development of risk- and resilience-oriented inventory management models in the conditions of wartime and post-war economic recovery.
ACCOUNTING FOR SOCIALLY RESPONSIBLE ACTIVITIES ASA TOOL FOR PROVIDING INFORMATION TO SUPPORT SUSTAINABLE DEVELOPMENT MANAGEMENT
Introduction. The article highlights the role of socially responsible activity accounting as an important tool for providing information for sustainable development management. It is necessary to identify the key factors that influence the activities of organizations in the field of social responsibility and their role as opportunities for development or, conversely, risks for achieving sustainable development goals. The purpose of the article is to investigate the role of accounting for socially responsible activities in ensuring sustainable development management, to identify current trends in its implementation in social projects and its role in increasing their effectiveness and transparency. The current state of accounting is studied, methods of implementation and key factors affecting transparency are analyzed. Results. Current approaches to accounting and reporting systems in the field of social responsibility are analyzed, in particular, standards and regulations applied in the Ukrainian and international contexts. A link has been established between effective accounting for social initiatives, transparency of organizations' activities, and increased trust on the part of the public and partners. In particular, the issue of accounting for socially responsible activities is of particular importance as a tool for providing information for management decisions that contribute to increasing the transparency, accountability, and strategic orientation of organizations towards sustainable development. Discussion. The article emphasizes the importance of integrating modern information technologies and international standards into the social responsibility accounting process to build more open, accountable, and resilient organizations in today's environment. The findings hold theoretical significance, as studying this aspect allows not only for evaluating project effectiveness but also for formulating sound recommendations to optimize management processes, ensuring a balance between social, economic, and environmental interests.
INFORMATION AND ANALYTICAL SYSTEM IN MANAGING THE RESILIENCE OF RETAIL ENTERPRISES UNDER CONDITIONS OF UNCERTAINTY
Introduction. The article examines the problems of inventory management in retail enterprises under conditions of increased uncertainty caused by martial law, disruptions in supply chains, energy outages, and sharp fluctuations in consumer demand. It is substantiated that traditional approaches to inventory accounting and analysis, focused on periodic reporting and retrospective information, do not ensure an adequate speed of response to crisis events and reduce the resilience of retail enterprises. Methods. The methodological basis of the research consists of systemic and dialectical approaches, as well as methods of analysis and synthesis, comparison, structural and logical modeling, and generalization of scientific sources and practical experience. Results. As a result of the study, a three-level information and analytical system for inventory management is proposed, integrating accounting, analytical, and risk-oriented components. It is shown that the integration of automated accounting, analytical dashboards, and risk indicators enhances the responsiveness of managerial decision-making, reduces excessive and deficit inventory levels, and ensures the continuity of retail operations under crisis conditions. Discussion. The practical significance of the obtained results lies in the possibility of using the proposed information and analytical system to enhance the resilience of retail enterprises. Further research should be focused on the development of risk- and resilience-oriented inventory management models, taking into account industry-specific and regional characteristics.
INFORMATION AND ANALYTICAL SUPPORT FOR QUALITY MANAGEMENT IN AGRICULTURAL ENTERPRISES
Introduction. In modern conditions of development of the agricultural sector, product quality management acquires a complex character and goes beyond the traditional control of production indicators. Intensification of competition in agricultural markets, growing consumer demands for safety and traceability of products, as well as adaptation to European standards lead to an increase in the role of information and analytical support in the quality management system. Methods. The article uses general scientific methods of analysis and synthesis to generalize theoretical approaches to the formation of information and analytical support for quality management in agricultural enterprises. System and process approaches are used to study the relationships between the elements of the quality management system and the information flows that provide it. Comparative and economic and statistical methods are used to evaluate the practice of using information and analytical tools and justify management conclusions. Results. The research substantiates the determining role of information and analytical support as a system-forming element of quality management in agricultural enterprises. The feasibility of integrating internal and external sources of information and combining traditional and digital analytical tools to increase the stability of product quality characteristics and reduce production and market risks is proven. The importance of developing human capital and analytical competencies of personnel as a key prerequisite for the effective functioning of information and analytical quality management systems is determined. The role of state support for digitalization and the creation of unified information platforms in strengthening the competitiveness of agricultural enterprises and the industry as a whole is substantiated. Discussion. Prospects for further research are related to the development of integrated information and analytical models of quality management, adapted to the specifics of agricultural production and the requirements of sustainable development. The current direction is the deepening of the use of digital technologies, automated monitoring systems and data analytics to improve the effectiveness of product and process quality management. Further scientific research should be directed at assessing the impact of information and analytical support on the competitiveness of agricultural enterprises in the context of European integration.
THE IMPACT OF DIGITALIZATION OF MANAGEMENT ON THE EFFICIENCY OF USING LABOR RESOURCES OF AGRICULTURAL ENTERPRISES
Introduction. The current stage of development of the agricultural sector is characterized by the active introduction of digital technologies into production and management processes. Along with the digitalization of agricultural production, the digitalization of management, in particular, labor resources management, is becoming increasingly important. In the conditions of staff shortage, demographic and migration challenges, seasonality of employment and increasing requirements for labor productivity, effective personnel management is becoming a key factor in the development of agricultural enterprises. Methods. The article uses a complex of general scientific and special research methods. The theoretical principles of digitalization of management and the efficiency of labor resources use are summarized using the methods of analysis and synthesis, induction and deduction, as well as systemic and process approaches. To assess the impact of digital management tools on labor productivity and the use of labor resources of agricultural enterprises, statistical methods, comparative analysis, economic and mathematical methods, and correlation-regression analysis based on official statistical data were used. The justification of the managerial effects of digitalization was carried out using institutional analysis, structural-logical modeling and generalization of domestic and foreign experience. Results. As a result of the study, it was found that the digitalization of management ensures an increase in the efficiency of the use of labor resources of agricultural enterprises by optimizing labor organization, increasing productivity and quality of management decisions. It is substantiated that the integration of digital HR tools into the strategic management system and the development of digital and managerial competencies of personnel are key factors in the effectiveness of digital transformation. It is proven that the digitalization of the HR function increases the adaptability and resilience of agricultural enterprises, contributing to the preservation of human capital and strengthening their competitiveness in an unstable external environment. Discussion. Prospects for further research should be associated with an in-depth quantitative analysis of the impact of individual digital management tools on labor productivity and the efficiency of the use of labor resources of agricultural enterprises. An important direction is the development of econometric models for assessing the effects of digitalization, taking into account the scale of enterprises, the level of automation and regional characteristics of agricultural production. It is also promising to study the impact of digital transformation of management on the formation of human capital, staff motivation and the stability of agricultural enterprises in conditions of crisis and military challenges.
THE IMPACT OF CLIMATE CHANGE ON RESOURCE POTENTIAL MANAGEMENT IN AGRICULTURE
Introduction. Climate change is one of the most significant global challenges of our time, which directly affects the functioning of agriculture. The increase in average annual temperatures, the increase in the frequency of extreme weather events, changes in precipitation regimes and the degradation of natural resources create new conditions for agricultural production. In such conditions, traditional approaches to resource potential management are not effective enough. Methods. The article uses general scientific methods of analysis and synthesis to generalize theoretical approaches to assessing the impact of climate change on resource potential management in agriculture. Systemic, risk-oriented and structural-functional approaches are used to study the relationships between climatic factors, the state of resources and management decisions of agricultural enterprises. Economic-statistical, comparative and prognostic methods are used to analyze the dynamics of resource provision and substantiate the directions of adaptation of agricultural production to climate change. Results. The study established the decisive influence of climate change on the formation and use of the resource potential of agriculture, which leads to an increase in production, financial and investment risks and a decrease in the effectiveness of traditional approaches to resource management. The need to transition to adaptive and strategically oriented models of resource potential management that integrate climate risks into the strategic planning system of agricultural enterprises is substantiated. The feasibility of a comprehensive combination of economic, environmental and institutional instruments is proven, including the introduction of resource-saving technologies, the development of a risk management system and the improvement of financial planning. The key role of human capital development, information and analytical support and state support policy in increasing the stability and resilience of agricultural enterprises to climate change is determined. Discussion. Prospects for further research are related to the development of integrated models of adaptive management of the resource potential of agricultural enterprises taking into account long-term climate scenarios. The current direction is to deepen the use of climate-oriented analytics, digital monitoring tools and geographic information systems to improve the validity of management decisions. Further scientific research should be directed at assessing the economic efficiency of adaptation measures and state mechanisms to support the sustainability of the agricultural sector in the face of climate change.
ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCE MANAGEMENT: APPLICATIONS, WORKFORCE IMPLICATIONS, AND MARKET TRENDS (2024-2034)
Introduction. Artificial intelligence (AI) is one of the most prominent modern technologies that has brought about a fundamental transformation across various business sectors, including human resource management. It has become an effective tool for enhancing recruitment processes, performance evaluation, and talent development. Integrating AI into this field contributes to increased efficiency and enables more accurate and proactive decision-making. Methods. The study adopts a descriptive-analytical approach combined with predictive analysis to achieve its research objectives. Results and Discussion. The findings indicate that the use of AI in professional environments can lead to innovative ideas, increased productivity, and an improved quality of life. By fully leveraging the capabilities of AI, it is possible to create new jobs, accelerate economic growth, and make significant progress in addressing some of the world’s most pressing challenges. The study recommends that companies adopt a proactive approach to transforming the nature of work, ensuring effective collaboration between human skills and AI capabilities. This requires well-planned strategies, including investments in reskilling programs and the development of new career paths that capitalize on the unique strengths of both humans and AI. Such an approach would foster a sustainable synergy between technology and the workforce.
RISK-ORIENTED BUSINESS MANAGEMENT IN THE CONTEXT OF MARTIAL LAW
Introduction. The functioning of enterprises in Ukraine under martial law is characterised by a high level of economic, financial and security uncertainty caused by full-scale military aggression, the consequences of the COVID-19 pandemic, disruptions of supply chains and increased geopolitical risks. Under such conditions, traditional reactive management approaches are no longer sufficient to ensure business resilience and long-term competitiveness. This determines the relevance of risk-oriented management as a systemic tool for integrating risk assessment into strategic and operational decision-making. Methods. The study is based on general scientific and special research methods, including system and structural-functional analysis, comparative analysis, generalisation, expert assessment and scenario analysis. The information base comprises statistical data, analytical reports of national and international institutions, as well as recent academic studies on enterprise risk management. A multilevel approach to risk analysis was applied, covering strategic, tactical and operational management levels. Results. The paper substantiates the feasibility of transitioning from fragmented risk management practices to integrated risk-oriented management models adapted to wartime conditions. Key categories of risks affecting Ukrainian enterprises are systematised, and a system of risk monitoring indicators is proposed. These indicators enable timely identification of critical threats, improve the quality of managerial decisions and contribute to enhancing the economic resilience and adaptability of enterprises in an unstable environment. Discussion. The findings confirm that the implementation of integrated risk-oriented management supports not only loss minimisation but also the identification of strategic opportunities under conditions of prolonged uncertainty. Further development of this approach requires the integration of digital technologies, Big Data and artificial intelligence into risk monitoring systems, as well as alignment of enterprise risk management practices with European regulatory standards.
TRADE MARGIN: ACTUAL ECONOMIC ESSENCE AND LEGAL DEFINITION
Introduction. The trade margin is the part of the retail price that is not legally established. The legal definition of the term “trade margin (surcharge)” does not contain all of the necessary essential features. The purpose of the article is to substantiate the components of the trade margin and to formulate its current definition. Methods. Legal methods of scientific cognition (analysis, synthesis, deductive argumentation, generalization) and content analysis were used in the study. Results. According to the current legislation, the trade margin is the difference between the purchase and sale (retail) value of goods and has two components: costs incurred when goods are moved within the enterprise and profit. The analysis of the current procedure for forming the retail price of goods received from a supplier revealed the following structural components: 1) the purchase price of the good; 2) transportation, procurement and other expenses listed in item 9 of National Accounting Regulation (Standard) 9 “Inventories” 3) expenses that arise in the course of the movement of goods at trading enterprise; 4) profit; 5) value added tax; 6) excise tax. It is concluded that the official definition of the trade margin has lost its relevance and thus needs to be changed. In this regard, the new version of subparagraph 12 of part 1 of article 1 of the Law of Ukraine “On Prices and Pricing”. In order to simplify the perception of the text of regulatory legal acts published by the Ministry of Finance of Ukraine, brief logical definitions of the concepts of “purchase price” and “sale (retail) price”, the official definition of which is lacking, have been formulated. Discussion. The legally established procedure for accounting for trade margins related to realized goods requires the critical analysis.
RESEARCH ON ECONOMIC GROWTH FACTORS USING THE COBB-DOUGLAS PRODUCTION FUNCTION
Introduction. One of the goals of macroeconomic policy of any country is to achieve high economic results, improve the living standards of the population and satisfy their unlimited needs in conditions of limited economic resources, and solve the socio-economic problems of the country related to its economic development. Therefore, economic growth is important for Ukraine, as well as for other countries in the world, because it will give it the opportunity to develop, create a strong economy, and enter global business as a full-fledged competitor and partner. Methods. In the research process, a historical-logical method was used, which made it possible to explore the essence of economic growth. Comparative analysis was used to compare approaches to the study of economic growth and to review publications. The study of GDP dynamics was carried out using the dialectical method. The study used statistical information from the State Statistics Service of Ukraine for the period 2010-2023. The main source of information is the section of the statistical yearbook "National Accounts of Ukraine" on the website of the State Statistics Service of Ukraine, which contains information on GDP and population. Correlation-regression analysis was used to construct and analyze the Cobb-Douglas production function of GDP dependence on the volume of fixed assets and labor productivity in the form of a regression equation Y = 1489K0,13775 L0,93478, which provides an estimate of the strength of the relationship. The coefficient of multiple determination R2 is 0,992, which indicates the adequacy of the model to real reality. To assess the impact of economic factors on the country's economic growth, the econometric method of data testing in the Excel software package was used. The abstract-theoretical method was used in the formation of generalizations and theoretical conclusions. Results. The conducted studies showed that among scientists there is no single scientific point of view on the theory of economic growth. This economic category is studied at both the micro and macro levels, which makes it possible to use various models to form effective strategies for economic growth of the economy, taking into account factors that will influence the development of the country in the long term. The study, based on statistical information for the period 2010-2023, calculated the parameters of the Cobb-Douglas production function for Ukraine and justified the use of the values of the cost of fixed capital and labor productivity as parameters of this function. The study showed the existence of a close causal relationship between GDP volume and the cost of fixed assets and labor productivity. GDP modeling was carried out using the Cobb-Douglas function, also comparing it with the actual values of Ukraine's GDP. The production function allows you to perform analytical calculations, determine the efficiency of using economic resources, the feasibility of their use in the production process, and also predict production volumes. Discussion. The obtained research results can be used in the analysis of macroeconomic indicators of economic growth of Ukraine, as well as in the further use of not only the Cobb-Douglas functions in the study of production volume, and the use of the latest trends in economic growth using climate change, economic and financial risks, digitalization. It is necessary to pay attention to political and institutional changes and reforms that affect the dynamics of GDP. Ukraine should focus on the experience of developing countries, as it has all the resources to produce high-tech products in all industries and is focused on the development of technologies and automation, but the future depends on effective management, from investment in recovery, from partners, reforms regarding internal development and integration with the EU.
STANDARD OF LIVING OF THE RURAL POPULATION AS A FACTOR IN THE REPRODUCTION OF HUMAN CAPITAL
Introduction. The reproduction of human capital in rural areas is closely related to the standard of living of the population, which determines the financial and social capabilities of households to invest in education, health, professional growth and participation in public life. In the conditions of modern Ukraine, rural areas are characterized by persistent disparities in income levels, accessibility of basic social services and quality of living environment compared to urban areas. Such imbalances form negative demographic and migration processes, in particular the outflow of youth and the working-age population, which significantly weakens the reproductive potential of the human capital of the village. Methods. The article applies systemic and socio-economic approaches to studying the standard of living of the rural population as a factor in the reproduction of human capital. Methods of analysis and synthesis, scientific abstraction, comparative and structural analysis are used to assess the relationship between income, living conditions, accessibility of social services and reproductive processes of human potential. Statistical and logical-generalizing methods were applied to interpret socio-economic indicators and form well-founded conclusions. Results. It is established that the standard of living of the rural population is a system-forming factor in the reproduction of human capital, which determines the demographic dynamics, labor potential and innovative capacity of rural areas. It is proven that persistent disparities between the standard of living of the rural and urban population form reproductive restrictions, increasing migration outflow, deterioration of the qualitative characteristics of human capital and reducing motivation to invest in their own development. It is substantiated that low incomes, unstable employment and limited access to educational and medical services hinder the transition from simple to expanded reproduction of human potential and deepen socio-economic imbalances in the development of rural areas. It is established that improving the standard of living of the rural population should be considered as a strategic priority of state and regional policy, integrated with programs for the development of human capital, social infrastructure and diversification of economic activity in the conditions of post-war recovery. Discussion. Prospects for further research are to deepen the assessment of the impact of the standard of living of the rural population on the qualitative parameters of human capital reproduction, taking into account regional differences and demographic changes. It is advisable to expand scientific research in the direction of analyzing the effectiveness of state and local programs to increase income, employment and accessibility of social services in rural areas. Further research can be aimed at substantiating integrated and resilient models of increasing the standard of living of the rural population in the context of post-war reconstruction and European integration.
DEVELOPMENT OF UKRAINIAN AGRICULTURAL EXPORTS IN THE CONTEXT OF “GREEN” TRANSFORMATION AND INTEGRATION INTO THE EU
Introduction. The agricultural sector is one of the key drivers of Ukraine's export potential, providing a significant share of foreign exchange earnings and playing an important role in global food security. At the same time, the current stage of agricultural export development is taking place in conditions of significant transformations associated with the "green" transformation of the economy and Ukraine's integration into the European economic space. Methods. The article uses a set of general scientific and special research methods. Theoretical aspects of the development of agricultural exports in conditions of "green" transformation and European integration are summarized using methods of analysis and synthesis, induction and deduction, as well as a systemic approach. Statistical methods, comparative analysis and graphical techniques based on data from the State Service of Ukraine, Eurostat, OECD and FAO were used to assess the dynamics and structural changes in agricultural exports. The role of the "green" transformation was substantiated using institutional analysis, structural and logical modeling and generalization of the EU's international experience. Results. The study found that the “green” transformation and European integration are changing the model of Ukrainian agricultural exports, causing a transition from a predominantly raw material orientation to an export strategy based on increasing added value, quality and environmental compliance of products. It is substantiated that the integration of EU environmental standards, traceability systems and carbon accounting into the national export policy increases the adaptability of agricultural exporters and reduces the impact of non-tariff barriers on access to European markets. It is proven that the effectiveness of agricultural export development in the context of the “green” transformation largely depends on systemic strategic management, state support for environmental innovations and investments in technological modernization of agricultural production. Discussion. Prospects for further research should be linked to a quantitative assessment of the impact of the “green” transformation on the volume, structure and added value of Ukrainian agricultural exports. An important direction is the development of econometric and scenario models for assessing the effectiveness of state and European support instruments for the adaptation of agricultural exporters to EU environmental standards. Also promising is the analysis of the integration of Ukrainian agricultural enterprises into European value chains, taking into account regional characteristics and challenges of post-war recovery.
INVESTMENT ASPECTS OF UPDATING THE RESOURCE POTENTIAL OF AGRICULTURAL ENTERPRISES
Introduction. The development of the agricultural sector in modern conditions is characterized by an increasing need to update the resource potential of agricultural enterprises. Physical and moral wear and tear of the material and technical base, degradation of land resources, shortage of qualified labor and limited access to financial resources hinder the increase in the efficiency of agricultural production. Methods. In the process of research, general scientific and special methods were used, in particular analysis and synthesis - to generalize theoretical approaches to investment activities and update the resource potential of agricultural enterprises. Economic-statistical and comparative methods were used to assess the state, dynamics and effectiveness of investment processes in agriculture. Systemic and structural-functional approaches were used to substantiate investment mechanisms for updating the resource potential of agricultural enterprises in the face of modern challenges. Results. It is substantiated that investment renewal of resource potential consists in the purposeful direction of financial resources for the reproduction, modernization and improvement of the qualitative characteristics of each component. The structure of investment processes in the agricultural sector of the economy is analyzed and key restraining factors of investment activity are identified, among which are the high level of production and financial risks inherent in agriculture, the financial structure of agricultural enterprises, limited access of agricultural enterprises to long-term lending. The need to improve institutional and financial mechanisms for stimulating investment activity is proven, in particular, the development of a system of state guarantees, insurance of investment risks and increasing the predictability of state investment policy. Discussion. Prospects for further research are related to the development of complex models of investment support for the renewal of the resource potential of agricultural enterprises, taking into account military, climatic and market risks. The current direction is to assess the effectiveness of investments in digital, resource-saving and environmentally friendly technologies from the standpoint of increasing the competitiveness of agricultural production. Further scientific research should be directed at studying the role of state support, financial instruments and public-private partnership in activating investment processes in the agricultural sector.
STRATEGIC DIRECTIONS FOR ATTRACTING INTERNATIONAL INVESTMENT INTO UKRAINE’S RENEWABLE ENERGY SECTOR UNDER CONDITIONS OF POST-WAR RECOVERY
Introduction. The conditions of Ukraine’s post-war economic recovery lead to an increased role of international investment in the development of renewable energy as a key determinant of energy security, decarbonisation, and integration into the European energy space. The destruction of energy infrastructure, heightened security risks, and the limited availability of domestic financial resources intensify the need to develop new strategic approaches to attracting foreign capital to the renewable energy sector. Methods. The methodological framework of the study is based on a combination of general scientific methods of analysis and synthesis with instruments of strategic analysis. PEST analysis is employed to assess the external investment environment, while SWOT analysis is used to identify strengths and weaknesses, opportunities and threats to the development of renewable energy, taking into account military and institutional factors. Results. The study systematises the key factors influencing international investment in Ukraine’s renewable energy sector and identifies the main barriers and drivers of foreign capital inflows under conditions of post-war transformation. Strategic directions of state policy aimed at creating a predictable, risk-oriented investment environment and stimulating the development of renewable energy are substantiated. Discussion. Prospects for further research are associated with the development of quantitative models for assessing investment risks in renewable energy, the analysis of the effectiveness of war risk insurance mechanisms, and the examination of blended finance instruments and their adaptation to the conditions of post-war recovery.
LEADERSHIP IN WARTIME AND POST-CRISIS ECONOMIES: A SOCIOLOGICAL ANALYSIS
Introduction. Military conflicts and large-scale crises are among the most powerful factors in the transformation of economic and social processes. They cause the destruction of production chains, changes in economic behavior models, increased social tension and distrust of institutions. In such conditions, leadership acquires special importance, which goes beyond the boundaries of classical managerial functions and appears as a social factor in maintaining the economic viability of society. Methods. The methodological basis of the article is a set of general scientific, sociological and interdisciplinary research methods. The work uses analysis and synthesis, induction and deduction, systemic and structural-functional approaches to reveal the role of leadership in wartime and post-crisis economies. Sociological and institutional analysis is used to identify the impact of leadership practices on economic behavior, the level of trust and social stability. The comparative approach, scenario analysis, and case study method allowed us to assess the transformation of leadership models depending on the crisis and recovery phases. Results. It is proven that leadership in wartime and post-crisis economies plays a system-forming role in stabilizing economic behavior and ensuring the resilience of socio-economic systems. Its effectiveness is based on a combination of management decisions with social trust, legitimacy and inclusiveness, which allows reducing uncertainty and mitigating the consequences of crises. In the strategic dimension, leadership is a key factor in transforming crisis experience into prerequisites for sustainable post-crisis development and institutional renewal of the economy. Discussion. Prospects for further research should be linked to an in-depth empirical analysis of leadership practices in wartime and post-crisis economies using sociological surveys, statistical indicators and comparative cross-sectoral approaches. Particular attention should be paid to studying the impact of trust, legitimacy and communication strategies of leaders on economic resilience, investment expectations and the recovery of business activity. Further development of the topic also involves the integration of institutional and behavioral approaches to assess the role of leadership in the formation of sustainable models of economic development in conditions of prolonged instability.