Green, Blue & Digital Economy Journal最新文献

{"title":"THE METHODOLOGY OF EVALUATION OF THE WORKPLACE DIGITALIZATION LEVEL","authors":"D. Doroshkevych, Inna Lytvynenko","doi":"10.30525/2661-5169/2021-3-13","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-13","url":null,"abstract":"The purpose the worldwide increase of the digitalization level and COVID-19 pandemic at the same time lead to a situation in which companies have to adapt to the trend of remote economics and change the working environment of their employees. Methodology. This research aimed at improving the methodology for assessing the level of workplace digitalization and to evaluate the level of workplace digitalization on the example of a company “IT marketing”, taking into account technical and moral factors. Recent years statistics confirms the growth of people working from home and building careers remotely. Increasing the level of mobility and flexibility of personnel, digitization of the workplace, national and gender diversity of staff – all these trends proof that the workforce is a powerful factor for the intensive growth of the whole company. But at the same time the process of workplace’s digitizing requires deep scientific researches. Strengthening the level of security, the presence of digital etiquette, new corporate culture, the moral stress of staff to keep in touch can lead to burnout and reduce employee’s performance and therefore – profitability of enterprises. It is impossible to ignore the trend towards increasing remote economics that is proved by numerous scientific studies. At the same time, sociologists argue that today for the effective functioning of the economy the vector must be shifted from technology to humans. One of the main objectives of the presented research is to identify tools that can increase the level of digitalization of the workplace and at the same time enlarge the efficiency of working staff. These tools should cover all aspects of doing business including customer and employee engagement, accounting and financial transactions, project management and productivity. Thus, the presented article reflects the study of current trends in the socio-economic sphere, the results of which may have an impact on human relations in companies and meet the needs of employees while observance of high level of their work efficiency. Results. The research we used our methodology and evaluated the level of digitalization on the example of company “IT-Marketing”. Practical implications. In the article gave the recommendations to the company’s management how to increase the level of workplace digitalization.","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"60 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127383395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CAPITAL INVESTMENTS IN UKRAINE: ANALYTICAL EVALUATION AND DIRECTIONS OF INCREASING INVESTMENT ATTRACTIVENESS","authors":"T. Mulyk","doi":"10.30525/2661-5169/2021-3-5","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-5","url":null,"abstract":"The purpose of the paper is to study the current state of capital investments in Ukraine, to identify areas to improve investment attractiveness. Methodology The theoretical and methodological basis of the study are modern theories of market economy. The following methods were used in the research: inductive, deductive, analysis and synthesis, historical and logical, graphic. Results. It is established that the economic activity of individual economic entities, regions and the country as a whole is largely characterized by the volume and forms of investment. Development of the state is impossible without a sufficient level of investment, their focus on priority sectors of the national economy and effective use. Investments are an important factor of progressive development of any economic system. The obstacles to the effective implementation of the investment mechanism are indicated. It was found that the volume of investment in the domestic economy remains low due to an unfavorable investment climate caused by an imperfect legislative framework, underdeveloped stock market and financial and credit system, strong tax pressure, inefficient use of depreciation deductions, and low level of transformation of savings of the population into investment. The analytical assessment of capital investments in Ukraine, the dynamics of their change, by types of economic activity in 2016-2020 was carried out. The volumes of capital investments in Ukraine by types of assets in 2016-2020 were studied. The sources of financing of capital investments and their structure are characterized. The directions of increasing investment attractiveness are defined. The most priority directions are replacement of worn-out machines and equipment, automation and mechanization of the production process, reduction of production costs and environmental protection. Practical implications. As a result of the study, priority areas to improve the investment attractiveness of business entities, which will contribute to investment security, through a balanced and sound public policy to support investment activities and implementation of the proposed recommendations for businesses and public authorities.","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115534224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MONITORING AND EVALUATION OF THE COMPONENTS OF STATE REGULATORY INFLUENCE ON THE ACTIVITY OF BANKS IN UKRAINE","authors":"D. Artemenko","doi":"10.30525/2661-5169/2021-3-1","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-1","url":null,"abstract":"The purpose of the study is to enhance the scientific-theoretical foundations and to develop recommendations for the formation of a comprehensive regulatory impact of the state on the activities of banks. The main objectives of the study were: determination of the organizational and economic essence of the regulatory influence of the state on the activities of banks; classification of components of complex regulatory influence; determination of indicators for monitoring methodological approaches to the assessment of the target criterion of regulatory impact; classification of measures to monitor the effectiveness of the complex regulatory impact of the state on the activities of banks. The research methodology was based on the use of the following methods: historical, system analysis and synthesis, induction and deduction, logical and mathematical modeling and discriminant analysis. The subject of the study are the mechanisms of implementation of a comprehensive regulatory impact of the state on the activities of banks. Conclusions. The main result of the study is a conceptual approach to the formation of a comprehensive regulatory impact of the state on the activities of banks, which, unlike existing ones, ensures the stable operation of banks with timely fulfillment of obligations to depositors, shareholders and creditors, which makes it impossible to conduct artificial bankruptcy with the withdrawal of liquid assets. Implementation. Logico-structural scheme of forming the target criterion of complex regulatory impact of the state on the banks' activities is based on the results of a discriminant analysis of the financial condition and bankruptcy risk of twenty banks in Ukraine. Calculated in accordance with the stages of systemic assessment, the target criterion of the complex regulatory impact of the state on banking activity is a more reliable lever, allowing for more informed decisions to maintain the effective functioning and stable development of the bank by the state, owners, managers and investors.","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126033930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CLIMATE CHANGE AS THE NEWEST DETERMINANT OF CORPORATE RISK MANAGEMENT STRATEGIES OF MULTINATIONAL ENTERPRISES","authors":"M. Rushkovskyi, D. Rasshyvalov","doi":"10.30525/2661-5169/2021-3-7","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-7","url":null,"abstract":"This article aims to summarize and present the fundamental trends of the last decade related to climate change, as well as interstate and global economic cam-paigns to slow it down, which create a powerful new determinant for multina-tional enterprises (MNEs) in corporate governance, risk management and the sound management of climate risks and opportunities. Methodology. The analy-sis is based on recent studies by leading international scientists such as the Inter-national Energy Agency and the Economist Intelligence Unit, authorized UN bod-ies, universities, and the MNE Task Force on Climate-related Financial Disclo-sures. The results of the analysis showed that climate risks and opportunities al-ready have a clear monetary value and impact on MNE. Today's efficient busi-ness faces the need to build an effective system for managing such risks, which, in addition to its direct effect on MNE, will also be an important signal to stake-holders, which, in turn, can reduce the cost of capital raised and increase reve-nues level. Practical implications. For some EU countries, it will soon become mandatory to highlight climate risk management principles and approaches in annual reports. Internal models are being developed to show the impact of cli-mate change on the business of MNEs (e.g. an increase of 1.5 °C, 2 °C, 4 °C in total temperature). A unified approach to climate risk management is therefore becoming a topic of great importance to MNEs and their stakeholders, including regulators, investors, shareholders, and society. Value/originality. The analysis provides an in-depth understanding of the main factors of climate-risk manage-ment for MNEs, as well as its practical implications arising in the global econo-my.","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128713491","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"STRATEGIC PLANNING OF THE UNITARY STATE IN CONDITIONS OF DECENTRALIZED BUDGETING","authors":"Victoriia Stolyarova, V. Stolyarov","doi":"10.30525/2661-5169/2021-3-9","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-9","url":null,"abstract":"The purpose of the article is to deepen the scientific foundations of strategic planning using the provisions of the theory of purposeful reproduction and the principles of systematic methodology. In modern conditions in Ukraine there is an increase in financial self-sufficiency of regions with a simultaneous increase in social responsibility of the Center and Regions for the achievement of balanced and sustainable socio-economic development at different levels of management. The main objectives of the study were as follows: clarification of challenges and problems of strategic planning; disclosure of the essence and content of strategic planning in a unitary state; system classification of purposeful reproduction processes at different levels of management; rationale for the limits of budgetary centralism with budgetary federalism in the harmonious proportions of the \"golden section\"; defining the powers of Central and Regional authorities in the strategic planning of a sovereign state. The research methodology was based on the following methods: historical, dialectical, structural and functional, system analysis and synthesis, hypothetic and deductive, and logical modeling. The subject of the research is the scientific and methodological support of the justification of strategic objectives, priorities and indicators for planning long-term socio-economic development at the national and regional levels of management in terms of decentralized budgeting. The powers of the Central and Regional executive bodies are based on the provisions and principles of state formation on the basis of coordinated and synchronous interaction of purposeful reproductive processes. The execution of strategic planning processes and procedures by the Center and Regions under decentralized budgeting conditions determines those components of the development of a sovereign, independent, legal, social and unitary state, which are regulated by the volume and structure of the Consolidated State Budget. The establishment of proportions between the state and local budgets of Ukraine within the framework of the Consolidated Budget of the unitary state was carried out using the harmonious proportions of the \"Golden Section\", which ensures the balanced and systematic functioning of the Center and Regions as a dialectically separated unity. Conclusions. The main result of the study is a methodological approach to determining the competence of the Center and Regions in the strategic planning of socio-economic development on the basis of achieving coherence and synchrony of purposeful reproductive processes of different scales of market economy of the unitary Ukrainian state. The results of the study formed the basis of the scientific paradigm \"Stable and sustainable socio-economic development for the Ukrainian people\". Implementation. The methodological approach to the strategy of Regions and the Center for socio-economic development of the administrative region and the state as a w","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124955115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CONCEPTUAL FUNDAMENTALS OF INVESTMENT SUPPORT OF THE UKRAINIAN FOOD INDUSTRY","authors":"O. Filatova","doi":"10.30525/2661-5169/2021-3-11","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-11","url":null,"abstract":"The purpose of the article is to develop the conceptual foundations of the investment support of the food industry of Ukraine on the basis of existing practice of statistical research. Methodology. The following analysis is carried out: evaluation of factors, overall assessment of the country's economic development prospects, absence of risks for investments due to military operations and other force majeure circumstances, stability of the legislative framework, etc. through interstate rating comparisons. Results. It is proved that the competitiveness of the country in the world market is not a sufficient condition for the development of investment support for the food industry. It is known that in the domestic market each industry competes with others for investment capital. Important factors, in this case, are: the capacity of the market, its growth prospects and the average level of profitability of economic activity. Thus, to attract both foreign and domestic investment, the food industry of Ukraine should correspond to a high level of these indicators, compared with other sectors of the economy. Within the framework of the developed concept this problem should be solved with the help of a multifactor model for assessing the competitiveness of the industry. Practical implications. According to calculations, the share of capital investments in the food industry in 2019 was 5.9% of their total volume in the economy. At the same time, food industry enterprises provided 8.2% of the country's gross domestic product and 11.6% of total production, including intermediate consumption. These comparisons show that today insufficient attention is paid to investment in this sector of the economy. Value/originality. The methods proposed in the article, unlike the existing ones, are based on the use of a set of economic and mathematical methods and models and allow for a quantitative assessment of the proposed solutions.","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122431693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CIRCULAR ECONOMY AS A NEW WAY OF MANAGING IN THE CONDITIONS OF DIGITAL TRANSFORMATIONS","authors":"N. Trushkina, O. Prokopyshyn","doi":"10.30525/2661-5169/2021-3-10","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-10","url":null,"abstract":"Ensuring the sustainable development of economic systems requires the introduction of organizational, management and environmentally friendly technologies, as well as innovative business models aimed at reducing the negative impact on the environment. This is in line with the concept of \"green growth\" proposed by the Organization for Economic Co-operation and Development. As international experience shows, an increase in the level of environmental safety of the national economy can be achieved through the introduction of fundamentally new management tools based on integrated (combination of system, process, situational, functional) approaches, the concepts of \"lean\" production, sustainable development. The purpose of the paper is to clarify the essence and content of the term \"circular economy\" on the basis of generalization and systematization of existing conceptual approaches to the definition of this concept. Methodology. The methodological basis of the study are the scientific works of foreign and Ukrainian scientists on the problems of green economy, circular economy and environmental management. The study was conducted using general scientific methods: analysis and synthesis (to generalize the existing conceptual approaches and provisions, scientific developments on the development of circular economy and ecologization of logistic systems, clarification of terminology), classification (to systematize theoretical approaches to the definition of \"circular economy\" proposed by various scientific schools), structural and logical generalization (to clarify the essence and content of the term \"circular economy\"). Results. The evolution and preconditions of formation, challenges, and factors of development of circular economy are investigated. Existing scientific approaches to the definition of the concept of \"circular economy\" are analyzed and summarized, which are conventionally systematized into the following groups: section of economy, paradigm, strategy, model, system, ecological opportunity, recycling technology, tool of \"green\" economy, and type of economic activity. The term \"circular economy\" is proposed to be considered from the following positions: as a modern paradigm of development of logistic systems; as a new way of management in the conditions of digital transformations; as a strategic direction of sustainable development; as an economic model based on the technology of industrial waste processing in order to achieve sustainable business models in the national economy. Practical implications. The key goal of the transition to a circular economy is a paradigm shift in logistics, rethinking the value chain and developing new business models that must meet the current requirements and challenges of the global world. The practical significance of the results of the study lies in the possibility of developing recommendations for \"green\" transformation of logistics systems in a circular economy and regional strategies for industrial wast","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"422 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126713737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ASSESSMENT OF THE ENVIRONMENTAL COMPONENT OF SUNFLOWER PRODUCTION IN AGRICULTURAL ENTERPRISES","authors":"K. Honcharova, K. Kirichenko","doi":"10.30525/2661-5169/2021-3-2","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-2","url":null,"abstract":"Introduction. The article highlights the fact that over the past twenty years, sunflower production in Ukraine has increased significantly as a result of the expansion of cultivated areas and an increase in yields. In 2019, the gross harvest of sunflower exceeded 15 million tons, which was an all-time record. At the same time, the authors draw attention to the fact that the rapid spread of sunflowers in the structure of cultivated areas creates significant problems related to the maintenance of soil fertility. The purpose of this article is to assess the level of environmental factor of sunflower production in agricultural enterprises of Kharkiv region. Results. The paper proposes its own methodical approach to assess the environmental factor of production. This approach takes into account the level of actual application of mineral fertilizers according to their various components, as well as organic fertilizers, summarized by the coefficients of mineral and organic fertilizer application rates. Given the level of variability, they form a total fertilizer application rate. It is also proposed to consider the compliance of the actual share of sunflower in the structure of cultivated areas with the normative value through the calculation of the coefficient of the normative area of sunflower. Ultimately, all indicators of the level of environmental factor of sunflower production are combined into one, called the coefficient of environmental friendliness of sunflower production. Approbation of this methodical approach on the example of agricultural enterprises of Kharkiv region according to the data of 2019 allowed the authors to establish the fact that the value of the factor of the environmental factor of sunflower production in the vast majority of enterprises was at 0.11-0.2 (181 enterprises) and 0.21-0.3 146 enterprises). The article notes that compliance with regulatory requirements for planted acreage was slightly better than regulatory requirements for fertilizer application. The authors found a correlation between the coefficient of the environmental factor of sunflower production and the share of the cultivated areas occupied by sunflowers in their total value. Conclusions. Studying the environmental factor of sunflower production, the authors proposed a methodical approach to determine the eco-factor of sunflower production. It allows an objective assessment of the problems associated with compliance with existing requirements for the recovery of nutrients in the soil and crop areas.","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115188098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DIGITALIZATION OF THE WORLD ECONOMY: THEORETICAL AND POLITICAL ASPECTS","authors":"R. Moskalyk, L. Moskalyk","doi":"10.30525/2661-5169/2021-3-4","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-4","url":null,"abstract":"The purpose of this article is to explore the theoretical background of the digitalization of the world economy, focusing on the channels of influence of digitalization on economic growth. There is also a discussion of policy priorities to enhance the positive effects and limit the negative effects of digitalization. Systematic and comparative analysis methods were used. The main conclusions are that early research on the impact of digital technology on economic growth has failed to fully explain the sustained correlation between digitalization and productivity, mainly because of the limitations of available statistics in the past. Recent studies largely suggest that digital technology can have a positive impact on productivity through channels such as robotics that increase productivity on assembly lines, autonomous machines and intelligent systems that increase data analysis and operations productivity, automated maintenance scheduling that increases productivity by reducing downtime due to breakdowns, 3-D printing technology that increases productivity through rapid production of parts, reducing the supply chain, innovative materials that reduce costs and processing time, informatics that reduce costs and reanalysis time. It is argued that, in reality, these channels may have much less impact on productivity than their potential, due to a number of market characteristics and policy constraints. The phenomenon of the digital divide includes unequal income distribution, unequal access to technology, and risks of increased unemployment, etc. Thus, effective, comprehensive policies to promote digitalization at various levels can have an important impact on the economic and social goals of the nation. Recommendations are given to solve the problem of the \"digital divide\" as follows: improving skills and technical knowledge, providing high-speed Internet in rural and remote areas, redistribution of labor and capital, competition policy tools in case of a large influence of platform business on markets, reducing financial constraints for young innovative firms and start-ups, transition to public digital services, digital-friendly policy for the elderly population.","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"23 Suppl 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122477505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"AUDIT SERVICES MARKET: THE EXPERIENCE OF UKRAINE","authors":"Y. Mulyk","doi":"10.30525/2661-5169/2021-3-6","DOIUrl":"https://doi.org/10.30525/2661-5169/2021-3-6","url":null,"abstract":"The purpose of the paper is to study the current state of the audit services market in Ukraine, identifying problems and making suggestions for its improvement in terms of European integration. Methodology. General scientific economic and mathematical methods (analysis, synthesis, abstraction, concretization) as well as special methods (comparison, tabular) were used. Results. Audit is one of the important types of services and is becoming increasingly important. It is established that nowadays audit has a number of contradictions and problems. Imperfect regulation of audit market in Ukraine led to problems in confirming the quality and reliability of financial reporting, which increases the risk of bankruptcy of enterprises and banks and reduces the level of confidence in them from potential investors and the public, and also creates obstacles to attract investment in the national economy as a whole. Analysis of audit services market in Ukraine shows a significant differentiation in the number of auditing entities and the cost of their services. There is a decrease in the number of subjects of audit activities, while the cost of services increases. The influence of the regional factor is significant, which led to the greatest concentration of the audit services market in certain regions. In general, the trends of audit development can be described as diversification of audit services with a gradual increase in their volume and value. Practical implications. As a result of the study the priority directions of development of the domestic market of audit services have been identified. Improving the chances of financial success of the subjects of audit activities is provided primarily by improving the quality of audit services performed by professional staff and expanding their range using specialized audit software, as well as the development of industry audit techniques. Provision of audit services to the client, taking into account the requirements of international standards, EU legislation, the application of best practices in the field of auditing, the specifics of the client will increase interest in the audit.","PeriodicalId":185837,"journal":{"name":"Green, Blue & Digital Economy Journal","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128685042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}