Accounting and financial mechanism of business interaction: directions for the recovery of the tourism industry

The object of the study is the transformation trends of the accounting and financial mechanism of business interaction in the context of the development of the tourism industry in Ukraine. The main goal is to show the mutual influence of inflation trends, growth rates, debt volumes and the degree of fragmentation on incentives for investment in the recovery of the tourism industry. The main hypothesis of the study is the assumption of the possibility of restoring the tourism potential of Ukraine due to the introduction of the latest financial and economic technologies of digital transformation, national restoration projects, digital interaction platforms. The main conclusion: supply chain disruptions will not affect business activity and business interaction, while the cost of living crisis may be nearing its peak. It is proposed to carry out an effective policy in the field of providing the financial market with innovative regulatory tools and attracting new investment resources with a guarantee of a high-quality end result through the implementation of a framework accounting and financial mechanism for the interaction of tourism business with international donors, state and local authorities based on mastering the latest tools of public interaction on modern digital platforms.