Ekonomìčnij analìz最新文献

{"title":"Digital transformation of accounting: the impact of technologies on the efficiency and quality of financial reporting","authors":"Natalia Dombrovska","doi":"10.35774/econa2023.02.239","DOIUrl":"https://doi.org/10.35774/econa2023.02.239","url":null,"abstract":"Digital transformation in accounting has come a long way from the days of complex calculations and paper documentation. The industry is currently being transformed by digital technology and innovation. The article reveals the role of digital transformation in accounting, pointing to changes not only in the technical aspects of data processing, but also in strategic approaches to doing business. The introduction of digital tools and automated processes allows enterprises not only to adapt to the competitive environment, but also to increase the efficiency and quality of their work. The article examines the technologies that affect this process, notes their advantages and points to key aspects of implementation. She emphasizes the importance of understanding the essence of these technologies to achieve better financial management and increase the company's competitiveness. It also emphasizes that digital transformation requires changes in organizational culture, staff skills, and compliance with legal and regulatory standards. Both the importance of implementing technologies and the requirements for companies to invest, train staff, and transition to new processes in the area of accounting are highlighted.","PeriodicalId":476765,"journal":{"name":"Ekonomìčnij analìz","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135953316","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":"Problems of human capital development in the context of digital transformations","authors":"Halyna Boіkivska, Kseniia Saladiak","doi":"10.35774/econa2023.02.168","DOIUrl":"https://doi.org/10.35774/econa2023.02.168","url":null,"abstract":"Introduction. The article examines the issues of human capital development in the context of digital transformations. This topic is relevant and important for understanding the challenges and opportunities that arise in modern digital society, and it contributes to the development of strategies to enhance human capital development in this context. The purpose of the article is to identify and analyze the challenges faced by society and businesses in the rapid technological development and digital transformation. Methodology. The research methodology is based on a systematic analysis of scientific sources, statistical data, and expert assessments. A comprehensive approach is applied to study the problem, incorporating knowledge from economics, sociology, and management. Results. Key problems related to human capital development in the context of digital transformations have been identified. Specifically, challenges related to inadequate preparation and adaptation of employees to new digital technologies, changing skill and competency requirements, as well as risks of social inequality in access to digital opportunities and issues of government investment in human capital development. The obtained results provide a basis for the development of strategies and policies aimed at enhancing the level of human capital development in the context of digital transformations. It is established that only the collaboration of society, businesses, and government will be effective in ensuring sustainable human capital development and minimizing the negative consequences of digital transformations.","PeriodicalId":476765,"journal":{"name":"Ekonomìčnij analìz","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135953317","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":"Interconnection of economic security of the enterprise and the state: analysis of uncontrollable factors","authors":"None Dashko Iryna, Ievheniia Mishchuk","doi":"10.35774/econa2023.01.314","DOIUrl":"https://doi.org/10.35774/econa2023.01.314","url":null,"abstract":"Introduction. The economic security of the enterprise and the state are interdependent, as the success of one directly affects the success of the other. If enterprises function well and prosper, they contribute to the growth of the country's economy, create jobs and improve living standards. On the other hand, a stable and successful state provides a favourable business environment, protects the rights of businesses and ensures proper regulation of the economy. Ensuring economic security is an important goal at all levels: from the international level to the individual household. The article discusses the main aspects of the impact of the economic security of the state on the security of the enterprise, such as financial stability, competitiveness, market position, etc. The article pays special attention to the analysis of uncontrollable factors that may affect the economic security of an enterprise and, in general, the economic stability of the state. Goal. The purpose is to determine the relationship between the economic security of an enterprise and the State in order to identify factors beyond the control of the enterprise management. Research methods. The study used analysis, deduction, induction, and generalisation. The results. The analysis of the mutual influence of the economic security of the State and enterprise has revealed that the former generates factors beyond the control of the enterprise management. It is shown that the list of basic factors includes: geopolitical instability, international sanctions, conflicts and wars, unsatisfactory level of innovation, corruption and insufficient legal system, energy dependence, natural disasters, demographic crisis, climate change, cyber security threat, social tensions and instability, foreign economic interventions, systemic risks in the banking sector, lack of resources and raw materials, low level of infrastructure development, inadequate foreign policy, threat of pandemics and epidemics, lack of education and skilled labour. The article shows that it is precisely because of the above factors that efforts to ensure the economic security of an enterprise, in some cases, do not equal the level of economic security obtained as a result of their results. The general measures to reduce the impact of uncontrollable factors on the economic security of enterprises are proposed.","PeriodicalId":476765,"journal":{"name":"Ekonomìčnij analìz","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135954019","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":"Budget policy of Ukraine under the conditions of marital state: challenges and prospects","authors":"Yuliia Buhel","doi":"10.35774/econa2023.02.128","DOIUrl":"https://doi.org/10.35774/econa2023.02.128","url":null,"abstract":"Introduction. The article examines the peculiarities of implementation of the budget policy of Ukraine during the period of martial law. The main challenges for the budget policy are identified and proposals for improving the budget policy in the context of stimulating the economic development of Ukraine in the conditions of the war and post-war reconstruction of the state are substantiated. Goal. The purpose of the article is to study the challenges for the budgetary policy of Ukraine in the conditions of the war with Russia and to develop the vectors of its transformation to create basic positions regarding the post-war restoration of the state. Methods (methodology). The work uses general scientific research methods, namely: methods of content analysis of scientific literature and statistical information on the implementation of the state budget; statistical and graphic methods - for comparing existing trends in the implementation of the state budget of Ukraine; logical and empirical methods - to form an assessment of budget policy in the conditions of martial law; methods of systematization and generalization - for the formation of scientifically based proposals for improving the budget policy of Ukraine. The results. The main challenges for the budget policy of Ukraine in the conditions of martial law are identified, which are associated with a decrease in the number of enterprises, the introduction of tax benefits, the blockade and destruction of the logistics and energy infrastructure, and the choice of vectors of state budget expenditures. Directions for improving budget policy under martial law by transforming expenditures for the development of the processing industry, military-industrial complex, reconstruction and construction of new infrastructure of the national economy by attracting external and internal sources of financial funds are proposed.","PeriodicalId":476765,"journal":{"name":"Ekonomìčnij analìz","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135953067","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":"Social policy of Ukraine in the field of employment under martial law","authors":"Tetiana Shapovalova, Antonina Ihnatenko","doi":"10.35774/econa2023.02.050","DOIUrl":"https://doi.org/10.35774/econa2023.02.050","url":null,"abstract":"Introduction. At the current stage of the Ukrainian economy's and sociopolitical state's growth, the society faces a variety of social difficulties, one of which is unemployment. Because Ukraine's current stage of historical development is marked by worldwide transformative changes that influence social well-being, this promotes domestic changes in the processes of social policy implementation. It is important to note that the current situation of the state's economy might be perceived as unstable, as a result of a variety of objective and subjective issues. The labor market and the level of national employment underwent significant deformation during the martial law period, owing to the temporary occupation of settlements and their economic potential, mass internal and external migration of the workforce, and general economic reformation. In response to these circumstances, governmental institutions of social policy are adjusting their methods in order to adapt and execute efficient social protection. Ukraine's State Employment Service is authorized to carry out state social policy in the labor market and employment regulation. As employment management is intricately intertwined with practically all elements of human existence, including society, economy, politics, culture, and spirituality, the subject of successful employment service activity in current settings emerges. In recent years, the sphere of employment regulation has been regularly redesigned in response to internal and external elements of influence, such as the Covid-19 epidemic in earlier years, and at current stage, active military operations and martial law throughout Ukraine's territory. Thus, by evaluating the real difficulties of employment under martial law, the major paths for strengthening social policy in this sector in general, and the activities of the Employment Service of Ukraine as one of its tools, may be formed. The purpose of the article is to identify problematic aspects of social policy in the field of employment of the population in the conditions of martial law and to form potential ways of solving and amortizing them. The methodological basis of this article is the employment theory of John Maynard Keynes, which is based on the assertion of the need for active state intervention in the macroeconomic functioning of the market economy in crisis conditions. The results. It has been proved that under the conditions of martial law in Ukraine, there has been a rise in the overall level of employment as well as an escalation of a number of negative factors impacting the labor market. According to Maynard K.'s theory, demonstrates the necessity for governmental management of macroeconomic processes in the state, particularly during martial law. It is worth mentioning that the state is the de jure guarantee of maintaining effective employment in both peacetime and wartime situations, and that the state cannot properly control the labor market under crisis conditions. ","PeriodicalId":476765,"journal":{"name":"Ekonomìčnij analìz","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135954957","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}