Scientific opinion: Economics and Management

THE IMPACT OF DIGITAL TOOLS ON MODERNIZATION OF THE ECONOMY FOR ITS SUSTAINABLE DEVELOPMENT

Tetyana Zavolichna — 2026-07-06

In the 21st century, technology, engineering, and scientific research are defining a new quality of digital development and influencing the productivity of businesses around the world. Advanced digital tools such as artificial intelligence, big data, the Internet of Things, and digital twins are the drivers that can radically change the structure of an organization, digitize traditional and established business processes, and thereby form a new model of industrial and production organization in Ukraine. The purpose of the article is to substantiate that among the conditions for successful modernization of the Ukrainian economy in the context of sustainable development are integration into the European economic space through the formation of green, circular and sharing economies; rational and economical use of limited resources; reduction of carbon dioxide emissions by industrial facilities. The hypothesis is put forward that ethics and trust in the use of various hybrid digital tools, uninterrupted investment in new generation artificial intelligence and transparency of modernization models are the conditions under which the successful use of digital tools that accelerate the modernization of the countryʼs economy occurs. The article proves that the determinants of qualitative and systemic modernization of the national economy of Ukraine include technological renewal and technical improvement, the introduction of artificial intelligence into management systems and production and industrial processes; digital development of human capital and the acquisition of digital competencies by employees of enterprises and organizations; institutional transformations at the macro level, aimed at improving the investment climate in the country and the emergence of new businesses in the field of high technologies. Scientists are of the opinion that the application of new generation digital tools in production, industry and management determines the new quality of doing business. The use of modern AI assistants, AI agents, AI assistants and AI bots allows to significantly reduce the costs of manufacturing products and affects their cost price.

CORPORATE CULTURE AND PSYCHOLOGICAL PERSONALITY MODELS AS INSTITUTIONAL FACTORS IN THE HARMONIZATION OF NATIONAL AND LOCAL FOOD SYSTEMS

Nataliia Zghadova — 2026-07-06

The article examines the role of corporate culture and psychological personality models in the formation of effective mechanisms for managing the development of national and local food systems. The relevance of the study is determined by the need to increase the efficiency of food systems in the context of modern socio-economic transformations, particularly under decentralization reforms and growing global challenges to food security. The purpose of the study is to substantiate the importance of corporate culture and typological personality models as institutional factors in harmonizing the interaction of stakeholders within national and local food systems. The research employs general scientific methods such as analysis, synthesis, systematization, and comparison, as well as institutional and behavioral approaches to the study of food system governance. It is established that corporate culture serves as an important tool for shaping effective interaction among participants in food systems by ensuring the coordination of managerial decisions, increasing the level of trust, and improving cooperation among government authorities, agricultural enterprises, local communities, and other stakeholders. It is substantiated that psychological personality models of managers and leaders influence the nature of strategic decision-making, leadership styles, communication processes, and the formation of the organizational environment. The study demonstrates that the combination of an effective corporate culture and consideration of the typological characteristics of managerial personalities contributes to strengthening the institutional capacity of food systems, increases their adaptability to crisis challenges, and ensures the harmonization of interactions between national and local governance levels. Particular attention is paid to the importance of socio-psychological factors in the formation of management teams capable of effectively implementing strategies for the development of food systems at different levels of governance. It is determined that the development of a corporate culture oriented toward partnership, innovation, and responsibility contributes to improving institutional interaction among public authorities, businesses, and local communities. The results indicate the necessity of integrating behavioral and institutional approaches into the formation of state policy for the development of food systems.

THE ARCHITECTURE OF THE FINTECH ECOSYSTEM AS A TOOL FOR THE INNOVATIVE TRANSFORMATION OF BUSINESS STRUCTURES IN THE CONTEXT OF THE DIGITALIZATION OF THE ECONOMY

Tetiana Nechyporenko — 2026-07-06

The article explores the architecture of the FinTech ecosystem as a tool for the innovative transformation of business structures in the context of the digitalization of the economy. It is substantiated that the FinTech ecosystem represents a multi-level structure that integrates advanced technologies, digital platforms, and regulatory mechanisms, creating a new environment for the functioning of economic entities. The study proves that the systematic interaction of ecosystem elements provides a synergistic effect, facilitating changes in enterprise activities and the reconfiguration of business processes. Particular attention is paid to the conceptualization of the FinTech ecosystem as an object of strategic management, which enables business structures to adapt to a volatile external environment. The research highlights the critical role of architectural solutions in ensuring the flexibility of business models during the digital progress of the national economy. The potential of using APIs and decentralized financial protocols for scaling the innovative activities of business structures and increasing their investment attractiveness is evaluated. The relationship between the development of financial technologies and macroeconomic resilience is analyzed, positioning FinTech as a driver of modernization. Key systemic barriers that restrain transformation are identified: regulatory imperfections, institutional traps, and the complexity of integrating high technologies into management systems. Based on this diagnosis, vectors for integrating entrepreneurship into the digital space are outlined. Strategic imperatives for utilizing the potential of the FinTech environment to strengthen business competitiveness are proposed. Approaches to a national FinTech strategy are developed, including "regulatory sandboxes" and Central Bank Digital Currencies. It is concluded that architectural ecosystem development and the transition to predictive AI-based analytics are fundamental for the long-term resilience and sustainable development of the national economy under global challenges.

STRUCTURAL CHANGES IN FOREIGN TRADE WITH EU COUNTRIES IN THE CONTEXT OF DEEPENING ECONOMIC INTEGRATION: REGIONAL DIMENSION

Yuliia Poliakova — 2026-07-06

The article is devoted to the assessment of structural shifts in foreign trade with the EU using the example of the Lviv region and to substantiating promising directions for the development of the region’s foreign trade. An analysis of the region’s foreign trade with EU member states was conducted. The main partner countries (EU members) of the region in commodity exports and imports were identified, as well as the main commodity groups in the foreign trade of the Lviv region with these countries. An analysis of the mutual influence of exports and imports of the Lviv region with EU partners was carried out. The key characteristics of the region’s current foreign trade were identified. The main barriers to the development of foreign trade in the Lviv region were highlighted. The prospects for the development of foreign trade in the Lviv region were outlined, in particular in the context of deepening European and economic integration.

RISK-ORIENTED APPROACH TO PLANNING RESOURCE PROVISION FOR THE DIGITALIZATION OF ENTERPRISES

Serhii Sarzhynskyi — 2026-07-06

The article examines the economic essence of resource provision for enterprise digitalization, which is proposed to be considered as an integrated system of formation, allocation, transformation, and strategic utilization of financial, human, technological, informational, and intellectual resources aimed at ensuring the sustainable digital development of business entities. The purpose of the article is to substantiate the theoretical and methodological foundations for applying a risk-oriented approach to planning resource provision for enterprise digitalization under conditions of increasing uncertainty and rapid technological change. It has been proven that the effectiveness of digitalization depends not only on the volume of resources involved, but also on the level of their balance, adaptability, and alignment with the strategic objectives of the enterprise. The key risks affecting the process of planning resource provision in the digital environment have been identified, including financial, technological, human resource, information security, organizational and managerial, and market risks. The author analyzes and demonstrates that ignoring these factors may lead to inefficient resource allocation, increased costs, reduced return on digital investments, and a slowdown in the pace of enterprise digitalization. Based on the conducted analysis, the author has developed practical approaches to improving the efficiency of resource planning with due consideration of risk factors. In particular, the use of scenario planning, risk budgeting, phased financing of digital projects, data analytics, development of employees’ digital competencies, and strengthening of cybersecurity systems has been proposed. It has been substantiated that the implementation of the proposed approaches enables enterprises to increase adaptability to external changes, minimize the risks of resource losses, ensure a more rational allocation of investments, and create a foundation for long-term digital development. The practical value of the obtained results lies in the possibility of their application in the process of strategic management of enterprises across various sectors of the economy.

EFFECTIVE CROWDFUNDING IN UKRAINE: EXPERIENCE OF USING GLOBAL PLATFORMS AND DIRECTIONS FOR PERFORMANCE IMPROVEMENT

Yaroslav Sud — 2026-07-06

This article examines the essence of effective crowdfunding as a modern digital tool for capital mobilization and analyses the experience of its use by Ukrainian project initiators. The author generalizes the findings of domestic and foreign scholars on the key success factors of crowdfunding campaigns and systematizes the main models of collective online financing, including donation-based, reward-based, equity-based and lending-based crowdfunding. Particular attention is paid to the analysis of three prominent cases of Ukrainian projects that successfully raised substantial amounts of capital on international platforms Kickstarter and Indiegogo: Petcube (a smart pet-camera startup that raised over USD 250,000 in 2013), LaMetric (a smart notification ticker that raised over USD 370,000 in 2014) and Ugears (a manufacturer of self-propelled wooden mechanical models that has cumulatively raised more than USD 1.4 million across six Kickstarter campaigns). Based on a comparative case analysis, the paper identifies the reasons why Ukrainian entrepreneurs systematically prefer global crowdfunding platforms over domestic ones. These include the absence of a clear regulatory framework for investment-based crowdfunding in Ukraine, limited access to international payment infrastructure, the relatively low capacity of the domestic market, the need for product validation before entering the global market, access to diaspora and international backers, currency stability (fundraising in USD/EUR), and the presence of a mature ecosystem of accelerators, marketing agencies and PR services around global platforms. It is substantiated that the main preconditions for an effective crowdfunding campaign are thorough pre-campaign preparation, high-quality media coverage, a clearly articulated value proposition and the formation of a community around the project. The article concludes with a set of practical recommendations for improving the effectiveness of crowdfunding in Ukraine, including the adoption of a specialized crowdfunding law, the approximation of national regulation to Regulation (EU) 2020/1503 on European crowdfunding service providers, the development of equity- and lending-based models, the build-out of technological infrastructure (escrow services, KYC procedures, transparent reporting) and the establishment of educational programs for entrepreneurs on how to plan, launch and scale a successful crowdfunding campaign.

THE IMPACT OF IFRS ON ETHICAL REQUIREMENTS FOR THE PROFESSION OF ACCOUNTANTS IN UKRAINE

Halyna Leshchuk — 2026-07-06

The article examines a fundamental change in the paradigm of the accountant's activity in the conditions of the implementation of International Financial Reporting Standards (IFRS). It has been proven that the transition from «accounting according to the rules» to «accounting according to the principles» requires a high level of personal responsibility and the formation of an objective professional judgment from specialists. The key areas of ethical risks arising from the application of IFRS flexible instruments such as fair value measurement, discounting of liabilities, and determination of reserves have been identified. It was found that in the absence of a proper ethical basis, these tools can be used to manipulate financial reporting indicators. A comparative analysis of the traditional domestic accounting practice and the IFRS system was carried out through the prism of ethical guidelines. It was found that the main threats to the transparency of reporting in Ukraine are administrative pressure from management, subjectivity in the assessment of future economic benefits, and a conflict of loyalty between the business owner and the public interest. The main determinants of violations of professional ethics in Ukraine were singled out, including: administrative pressure from management, conflict of loyalty between the owner and the public interest, as well as institutional insecurity of the accountant. It was proposed to introduce a system of ethical compliance at enterprises, which involves mandatory documentation of professional judgments and the creation of internal channels for reporting pressure. The need to transform professional education with an emphasis on the development of critical thinking and ethical training was substantiated. It was justified that overcoming the crisis of professional ethics is possible only through a combination of preventive and institutional measures. The implementation of an ethical compliance system at enterprises, which provides for written documentation of all significant professional judgments and protection of specialists from external pressure, has been identified as a priority. The practical significance of the research results lies in the possibility of their use to improve the quality and transparency of financial reporting of domestic enterprises, which is critically important for attracting international investments and rebuilding the economy of Ukraine.

INTEGRATED REPORTING AS A TOOL FOR DISCLOSING THE COMPLEMENTARITY OF HUMAN AND NATURAL CAPITAL: AN ENTITY-ECONOMIC DIMENSION

Yuliia Nezhyd — 2026-07-06

The article is devoted to substantiating the theoretical and methodological foundations for using integrated reporting as a tool for disclosing the complementarity of human and natural capital within the value creation system of a business entity. The relevance of the study is determined by the need to deepen scientific approaches to reflecting the interrelationship between an enterprise’s resource base, its capacity for long-term development, and its contribution to achieving the Sustainable Development Goals. The article identifies six main types of capital: financial, manufactured, intellectual, human, social and reputational, and natural capital. This classification makes it possible to form a comprehensive understanding of the sources of value creation, the nature of resource use, and the impact of the business model on different stakeholder groups. It is substantiated that, in the system of national accounts, human and natural capital characterize the resource, social, environmental, and economic dimensions of the potential for societal development. At the level of a business entity, however, these forms of capital acquire applied meaning and are specified through human and natural assets involved in business activities. It is determined that human assets ensure an enterprise’s capacity for innovation, effective resource management, environmentally responsible activity, and adaptation to technological transformations. Renewable natural assets, in turn, form the resource and environmental basis of enterprise operations, define the limits of its production development, and influence the conditions for realizing the potential of human capital. The article presents a model of the synergistic interaction between human and renewable natural assets at the level of a business entity, reflecting their interdependence in the process of value creation. It is proved that integrated reporting performs the function of a connecting link between the micro- and macro-levels of economic information, as it ensures the identification, assessment, and disclosure of data on the use and reproduction of assets at the enterprise level. Such information forms the basis for the further aggregation of human and natural capital in a broader economic dimension.

EVOLUTION OF INTERNAL AUDIT IN THE PUBLIC SECTOR: FROM CONTROL TO ADVISORY ROLE IN PUBLIC FINANCIAL MANAGEMENT

Anastasiya Skliarenko — 2026-07-06

The transformation of public sector governance and the increasing demand for transparency and accountability have significantly elevated the role of internal audit. Despite the development of international standards and frameworks, internal audit in many countries, including Ukraine, remains insufficiently effective due to institutional, methodological, and organizational challenges. This creates a need for a deeper understanding of its evolution and current role. The purpose of the paper is to examine the evolution of the internal audit function in the public sector, analyze international standards and organizational models, and assess the current state and development prospects of internal audit in Ukraine within the context of European integration. The study employs a combination of general scientific and specialized methods, including historical analysis to trace the evolution of internal audit, comparative analysis to evaluate international models, a systematic approach to examine internal audit as a governance component, and institutional analysis to assess regulatory influences.The research identifies key stages in the development of internal audit, highlighting its transformation from a financial control mechanism into a strategic, risk-oriented function. It demonstrates the impact of international frameworks such as IIA, COSO, INTOSAI, and PIFC on shaping modern practices. The study also reveals differences between centralized and decentralized audit models and evaluates their applicability. In the Ukrainian context, the findings indicate progress in institutional development alongside persistent challenges, including limited independence, insufficient professional capacity, and low levels of digitalization. The study concludes that enhancing the effectiveness of internal audit requires the implementation of risk-based approaches, strengthening institutional independence, improving professional competencies, and integrating digital technologies. These measures will contribute to better governance, increased efficiency in public resource management, and stronger public accountability.

DEVELOPMENT OF PAYMENT INFRASTRUCTURE AS THE MAIN LEVER FOR THE DIGITALIZATION OF BANKING SERVICES AND THE SCALING OF NEOBANKS

Oleksii Voshchak — 2026-07-06

The relevance of this study is driven by the unprecedented digital transformation of the global and national financial sectors, where neobanks have emerged as key catalysts for changing traditional paradigms of financial mediation. In recent years, the rapid penetration of digital banking technologies has fundamentally altered consumer expectations, shifting the focus from physical branch networks to cloud-native mobile platforms. However, despite the exponential growth in the user base of digital-only financial institutions, their sustainable development and long-term profitability face significant structural constraints. One of the most critical challenges is the dependency of fully digital business models on the physical and technological maturity of the payment acceptance infrastructure. The discussed issues in this paper center on the premise that the technological superiority of neobanking applications cannot be fully realized without a ubiquitous, reliable, and accessible acquiring network, such as POS terminals, SoftPOS solutions, and standardized QR-code payment systems. Without seamless payment integration into the daily economic activities of micro and small businesses, digital banks experience an interruption in the transaction chain, forcing clients to resort to cash withdrawals, which undermines the core economic rationale of neobanking. Furthermore, the paper highlights the necessity of exploring the elasticity of demand for cashless payments in relation to the density of the acquiring infrastructure. By critically evaluating the macroeconomic and microeconomic drivers of digital financial inclusion, the research aims to provide a comprehensive understanding of the so-called infrastructure bottleneck. The discussion extends to the strategic imperatives required for financial institutions to transition from niche payment providers to primary, top-of-wallet accounts. Additionally, the study emphasizes the critical role of regulatory frameworks, particularly the implementation of Open Banking, the standardization of application programming interfaces, and the modernization of digital identification systems. Exploring these interconnected dimensions is essential for formulating effective corporate strategies and coherent state policies that support the resilient expansion of the cashless economy amid ongoing macroeconomic volatility and heightened security risks.

MACROECONOMIC STABILIZATION POLICY IN UKRAINE: MANAGING IMBALANCES IN THE CONTEXT OF WAR AND RECOVERY

Nataliia Danik — 2026-07-06

The article examines the problem of ensuring macrofinancial stability in Ukraine under the conditions of full-scale war and transformation processes associated with post-war economic recovery. The relevance of the topic is substantiated in view of the intensification of financial imbalances, the growing debt burden, inflationary risks, and the instability of financial flows, which significantly affect the functioning of the national economy. The study analyzes the dynamics of key macrofinancial indicators, including the inflation rate, exchange rate of the national currency, the central bank’s policy rate, interest rates of commercial banks, the volume of lending, parameters of the state budget, the level of budget deficit and public debt, as well as the condition of the financial market. It is determined that the current state of the macrofinancial system is characterized by significant structural imbalances caused by both internal and external factors. Particular attention is paid to the analysis of the impact of wartime factors on the formation of macrofinancial instability, including the decline in economic activity, disruption of production and logistics chains, changes in the structure of public expenditures, and increased dependence on external sources of financing. It is established that under wartime conditions there is a transformation of state regulation instruments aimed at maintaining the liquidity of the financial system and ensuring its resilience. The article outlines the key aspects of macrofinancial stabilization policy, including ensuring fiscal sustainability through controlling the budget deficit and managing public debt; maintaining price and exchange rate stability through monetary policy instruments; restoring credit activity and the functioning of the banking sector; strengthening coordination between fiscal and monetary policy; and ensuring effective interaction between public institutions and international financial partners. It is proven that the effective implementation of macrofinancial stabilization policy requires a comprehensive approach that combines short-term stabilization measures with long-term structural reforms. The necessity of strengthening institutional capacity, developing the financial market, diversifying sources of financing, and integrating Ukraine into the global financial system as prerequisites for ensuring economic resilience and sustainable development is substantiated.

FISCAL AND MONETARY INSTRUMENTS FOR ENSURING MACROECONOMIC STABILITY

Oleksandr Ivashyna — 2026-07-06

This article substantiates the argument for coordinating monetary and fiscal policy to achieve macroeconomic stability. It presents a range of theoretical approaches to the concept of macroeconomic stability within the context of the Keynesian-monetarist debate and the practice of macroeconomic regulation. The theoretical basis for the renewed academic and practical interest has been the scholarly debate regarding the waning influence of fiscal policy and the growing role of monetary and macroprudential policy in ensuring financial and monetary stability. The authors link macroeconomic stability to the achievement of macro-financial stability, which entails the attainment of macroeconomic objectives within the framework of defined macro-financial indicators under specific institutional conditions. Attention is paid to ensuring macroeconomic stability in the context of institutional change. The authors argue that optimal coordination of decisions by fiscal and monetary institutions enhances the synergies arising from the use of fiscal and monetary policy instruments. The article argues that the new political and economic conditions call for the formation of a new institutional design for relations between regulators, and the integration of the political, financial, organisational and operational components of macroeconomic stability, which are regulated at the institutional level. The article states that achieving strategic complementarity between fiscal and monetary policy requires the institutional independence of regulators. The authors conclude that, against a backdrop of accelerated institutional transformation, a new division of responsibilities between regulators and new institutional balances are emerging within the national economy. The authors conclude that optimising the level of regulators’ independence and strengthening their institutional capacity ensures the implementation of a complex set of financial and economic tasks and enables regulators to effectively perform their assigned functions and be accountable for achieving macroeconomic policy objectives.

INTEGRATION OF PROJECT FINANCING INTO THE SYSTEM OF STRATEGIC CORPORATE FINANCE IN THE CONTEXT OF ENSURING THE FINANCIAL SECURITY OF BUSINESS ENTITIES

Halyna Kryshtal — 2026-07-06

The article examines the theoretical, methodological, and applied aspects of integrating project financing into the system of strategic corporate finance in the context of ensuring the financial security of business entities. It is substantiated that under conditions of increasing economic instability, heightened risks, and limited financial resources, traditional approaches to financial management are losing their effectiveness, which necessitates the implementation of innovative financial instruments. It is proven that project financing serves not only as a mechanism for attracting investment but also as an important element of strategic financial flow management, enabling risk localization, capital structure optimization, and enhancement of investment attractiveness of enterprises. The study analyzes the essence of project financing and identifies its key functions in the corporate environment, including investment, risk management, structural optimization, and strategic functions. The features of strategic financial management are examined, emphasizing its focus on long-term value creation, financial stability, and adaptability to changes in the external environment. The main threats to the financial security of business entities are systematized, including macroeconomic, financial, investment, and managerial factors. A concept for integrating project financing into the system of strategic finance based on a risk-oriented approach is proposed. This concept предусматриває alignment of investment decisions with the strategic objectives of the enterprise, comprehensive risk assessment, risk allocation among project participants, and the implementation of monitoring and control mechanisms. It is justified that the implementation of the proposed approach will contribute to improving the efficiency of financial resource utilization, strengthening financial security, and ensuring sustainable development of enterprises. The practical significance of the obtained results lies in their applicability for the formation of corporate financial strategies, the development of investment projects, and the improvement of financial risk management systems.

CLASSIFICATION OF DIGITAL FINANCIAL ECOSYSTEMS

Svіtlana Kuznetsova — 2026-07-06

The rapid digitalization of the global economy is fundamentally transforming financial systems and fostering the emergence of digital financial ecosystems that integrate financial services, technological platforms, and user interactions into unified environments. These ecosystems are becoming increasingly complex due to their dynamic nature, structural diversity, and continuous evolution under the influence of technological innovation. The growing importance of such systems highlights the relevance of developing conceptual approaches that allow for their structured understanding and interpretation. At the same time, the lack of a comprehensive framework for describing and differentiating digital financial ecosystems creates challenges for their analysis and limits the ability to assess their role in economic development. The article focuses on conceptual issues related to the identification and systematization of digital financial ecosystems in the context of ongoing digital transformation. Particular attention is paid to the need for multidimensional thinking in describing these systems, as traditional linear approaches are insufficient for capturing their complexity. The study raises questions regarding the diversity of organizational models, the interaction between centralized and decentralized structures, and the evolving institutional environment in which such ecosystems operate. It also addresses the importance of understanding how different configurations of participants, technologies, and spatial dimensions influence the formation and functioning of these ecosystems. The relevance of the topic is determined by the increasing integration of financial services into digital platforms, the expansion of innovative financial technologies, and the growing demand for effective tools to analyze and interpret new economic phenomena. By exploring the conceptual foundations of classification, the article contributes to the broader discussion on how digital financial ecosystems can be better understood in both theoretical and practical contexts. The issues discussed are particularly significant for shaping future research directions and for supporting decision-making processes in financial and regulatory environments.

ASSESSMENT OF BANKING RISK AND WAYS OF THEIR MINIMIZATION

Oksana Ponomarova — 2026-07-06

In the conditions of a modern economy that is developing under the influence of military events, the issue of the stability of the banking system is becoming particularly relevant. The Ukrainian banking sector found itself faced with the need to adapt to new risks caused by economic instability, military threats and changes in the behavior of financial market participants. The article analyzes the impact of the war on the banking system of Ukraine, identifies the main risks that arose as a result of the transformation of the economic and social environment, and outlines the directions for their minimization. The article examines the nature of general banking risks, the features of their manifestation in modern conditions of economic instability, and also identifies ways to minimize banking risks. Particular attention is paid to the transformation of traditional banking risks under the influence of destabilizing external factors, in particular economic and political crises, as well as an analysis of new threats that arise in the activities of banking institutions. The study examines the possibilities of improving existing organizational risk management systems in order to increase the resilience of banks and strengthen financial stability. This approach contributes to the formation of an effective model of risk response in conditions of growing economic and political uncertainty. The scientific article provides a comprehensive assessment of the state of the banking system of Ukraine in wartime conditions and identifies key types of risks that affect its financial stability. The main risks include macroeconomic, credit, currency, capital, liquidity and profitability risks. An analysis of the dynamics of risks in 2024–2025 showed a general trend towards their gradual decrease, which indicates the strengthening of the financial stability of the banking sector. At the same time, the highest remains the macroeconomic risk caused by inflationary processes, exchange rate instability and the prolonged impact of military factors. The paper outlines the main threats to the banking sector, including an increase in the share of problem loans, currency market fluctuations, cybersecurity risks, capital outflow and a decrease in confidence in the financial system. Directions for improving the risk management system are proposed, in particular, the introduction of stress testing, asset diversification, the formation of sufficient reserves, the use of hedging instruments, and strengthening internal control and compliance.

FINANCIAL STABILITY AND FINANCIAL RESILIENCE: THEORETICAL DISTINCTIONS AND METHODOLOGICAL APPROACHES TO ASSESSMENT

Yulia Tymoshenko — 2026-07-06

The article examines the theoretical and terminological foundations for distinguishing between the categories of “financial stability” and “financial resilience” in modern financial science. It is substantiated that the semantic proximity of these concepts causes them to be frequently equated in scientific discourse, but a content analysis indicates the need for a clear conceptual distinction between them. It is shown that financial stability mainly reflects the macroeconomic dimension of the functioning of the financial system and is associated with ensuring its ability to counter systemic risks, maintain the balance of financial flows, and preserve the confidence of economic agents. In contrast, financial resilience is interpreted as a characteristic of individual elements of the financial system – banks, enterprises, economic sectors, the budget system – and is determined by their ability to maintain an acceptable capital structure, meet their obligations, and adapt to changes in the external environment. Scientific approaches to interpreting financial stability have been systematized; in particular, catastrophic (as a desirable state of equilibrium) and apophatic (through opposition to crisis phenomena) approaches have been identified. It has been proven that the apophatic interpretation has higher applied potential, as it allows integrating corporate financial diagnostics tools into the financial stability assessment system. Special attention is paid to the analysis of the financial resilience of enterprises in static and dynamic dimensions. It is substantiated that a static model focused on achieving a benchmark financial structure has limited analytical value, while a dynamic approach that takes into account adaptability and self-recovery capacity more adequately reflects the nature of socio-economic systems. It is shown that the financial resilience of individual sectors is a structural prerequisite for ensuring the financial stability of the national economy. A conceptual approach is proposed, according to which financial stability is viewed as an integral systemic characteristic combining macro- and micro-level aspects, and financial resilience as its functional basis and instrument of assurance. The results obtained create a methodological basis for the further development of approaches to the comprehensive assessment of financial stability in conditions of growing uncertainty and systemic risks.

UNPROFITABILITY RISK ANALYSIS OF MULTI-PRODUCT MANUFACTURING PROJECTS UNDER DIFFERENT LEVELS OF UNCERTAINTY

Alexander Vasiliev — 2026-07-06

The article is dedicated to the development of dynamic break-even analysis for investment projects under uncertainty. A new approach to comparing the risks of unprofitability of multi-product manufacturing projects is proposed. Relative break-even margins serve as the measure for comparing risks of unprofitability: the smaller the margin, the greater the risk. For projects with a rental cash flow, the proposed approach allows for comparing project risks of unprofitability for their key parameters and ranking the parameters in descending order of risk. For projects with an arbitrary cash flow, integral risks of unprofitability can be compared. Two levels of uncertainty are considered: a high-certainty level, where the projected cash flow payment values are known with a probability close to one, and a level of partial uncertainty, where there are several possible scenarios for the project's cash flow with varying probabilities of implementation. In the latter case, project risks of unprofitability are assessed based on the expected values of the corresponding relative break-even margins. When assessing a project's risk of unprofitability for any parameter of its rental flow using the relative break-even margin, the actual value of the parameter is compared with the project's dynamic break-even point for this parameter. When assessing the project's integral risk of unprofitability, the actual value of the project efficiency indicator is compared with its break-even value. To assess the integral risk of unprofitability, it is most convenient to use the relative break-even margin based on the PI indicator—the project profitability index, which coincides with the project's safety limit when assessing its payment amounts. The approach proposed by the authors expands the capabilities of two traditional methods of project risk analysis: sensitivity analysis and the scenario method. Sensitivity analysis (in the authors' own unique interpretation) for the first time applied in situations of partial uncertainty, while the scenario method conducts a sensitivity analysis for each scenario. This combination allows the scenario method to compare project unprofitability risks for its parameters, rather than simply assessing the integral risk of unprofitability of the project as a whole. The practical application of the developed methodology is illustrated by four examples for different levels of uncertainty and different structure of project payments.

STRUCTURAL AND RESOURCE DETERMINANTS OF BUSINESS PROCESSES OF AGRICULTURAL ENTERPRISES: MODERN TRENDS IN ORGANIZATION AND RESOURCE PROVISION

Andrii Verzun — 2026-07-06

The efficiency of business processes of agricultural enterprises in modern conditions is largely determined by the level of their organizational and resource support. The article focuses on the study of structural and resource determinants of business processes in agribusiness and their influence on the formation of modern management models. The relevance of the research is conditioned by structural transformations in the agricultural sector caused by external challenges, including wartime conditions, changes in resource availability and shifts in the market environment. The study considers key trends in the development of the organizational structure of agribusiness, including changes in the number and composition of economic entities, transformation of production volumes and redistribution of roles between different categories of producers. Particular attention is paid to the increasing role of agricultural enterprises in crop and livestock production, which reflects the expansion of more organized and manageable business processes. At the same time, the persistence of small-scale forms of farming indicates the coexistence of different models of business process organization. The article also examines the dynamics of resource provision, including land, labor and investment resources, and their impact on the functioning of business processes. It is emphasized that changes in land use structure, reduction of labor potential and growth of capital investments significantly affect the organization, efficiency and adaptability of production processes. The research highlights the growing concentration of resources and production, along with the increasing importance of technological and capital-intensive activities. The findings demonstrate that the agricultural sector is undergoing a transition towards more efficient, structured and technologically oriented business processes. At the same time, these transformations are accompanied by reduced diversification and increased dependence on large enterprises. The study substantiates the need for the implementation of a process-based approach, improvement of resource management and continuous adaptation of business processes to changing environmental conditions.

А DATA-DRIVEN SMALL BUSINESS OPERATING SYSTEM BASED ON INTEGRATED IT, FINANCIAL ACCOUNTING, AND OPERATIONAL ARCHITECTURE

Dmytro Vlasov — 2026-07-06

The article substantiates the conceptual foundations of a data-driven small business operating system based on the integration of IT solutions, financial accounting architecture, and operational procedures. It is argued that the use of multiple digital tools does not automatically ensure managerial clarity if these tools remain disconnected from accounting logic and everyday business processes. The proposed system is conceptualized as an integrated management architecture in which financial accounting serves as the core mechanism for structuring, verifying, and interpreting operational data. The study identifies the objectives and principles of such a system, including data integrity, a single source of truth, closed information loops, process discipline, accrual-based accounting, tax readiness, and business value measurement. Particular attention is given to the coordination of CRM, payment, payroll, banking, accounts payable, and accounting systems within one coherent operating framework. The results demonstrate that this approach can reduce informational fragmentation, improve financial transparency, strengthen managerial control, support informed decision-making, and increase the scalability and transferability of small businesses.

TOURISM AND RECREATIONAL RESOURCE MANAGEMENT AS AN IMPORTANT DIRECTION OF TOURISM MANAGEMENT

Kostiantyn Horb — 2026-07-06

The article is devoted to the analysis and improvement of approaches to the interpretation of tourist and recreational resources and their systematization, as well as to the management of resources for the development of tourism and recreation from the positions of various stakeholders in their assessment and use. Tourist and recreational resources as a scientific category and a practical basis for meeting people's needs for restoring strength and health, as well as for developing the tourism industry of the region, have a multifaceted interpretation with an emphasis on the concepts of «territory resources» and «enterprise resources». The combination of these two approaches will allow achieving greater efficiency in managing resources for tourism and recreation. When managing resources as a base for meeting people’s recreational needs, it is first necessary to take into account all objects and phenomena and indicators of the tourist attractiveness of the territory of natural and cultural origin and infrastructure, preventing manifestations of overtourism, conflicts between visitors and the local population and preventing the depletion of such resources. From the perspective of regional authorities, tourism and recreation resources also include financial, investment, personnel, marketing and other opportunities for tourism development of the region and provide for the management, first of all, to optimize the territorial organization of tourist destinations and clusters at each stage of their life cycle. From the point of view of a tourist enterprise, it is important to optimize the accumulation and use of its material, information, personnel and financial resources, as well as to take into account the natural, cultural, infrastructure and service capabilities of regions and localities within which their tourism and recreation products are planned and implemented. In general, the provisions set out in this article will allow strengthening and expanding the scientific basis of tourism management and the practical application of its main theoretical and methodological principles.

RISK MANAGEMENT OF THE KPI-BASED PERSONNEL MOTIVATION SYSTEM IN WARTIME CONDITIONS

Kateryna Kopishynska — 2026-07-06

The article is devoted to the study of risk management features within the personnel motivation system based on KPI under wartime conditions. The relevance of the topic is determined by the growing instability of the external environment, which significantly affects labor relations, employee behavior and approaches to performance evaluation. In modern conditions, enterprises face new challenges related to uncertainty, psychological stress and changes in workforce structure, which increases the importance of effective motivation management. The paper focuses on the nature of risks arising in the personnel motivation system and emphasizes their connection with overall enterprise performance. Special attention is given to personnel risks, which may manifest through reduced engagement, declining productivity, loss of motivation, and increased staff turnover. The study highlights that under wartime conditions employees’ motivational priorities are shifting towards safety, job stability, and psychological well-being, which requires reconsideration of traditional management approaches. The article also examines the role of KPI as a tool for performance assessment and motivation, outlining its limitations in unstable environments. It is noted that rigid performance indicators may not reflect real working conditions and can create additional risks within the motivation system. Therefore, the necessity of adapting KPI systems to current realities is emphasized, including flexibility in goal setting and consideration of factors beyond employees’ control. Furthermore, the study addresses the importance of combining quantitative evaluation methods with non-material motivation tools, such as communication, recognition, professional development opportunities and support mechanisms. These approaches are considered essential for maintaining employee engagement and organizational resilience in challenging conditions. The study also considers the impact of environmental instability on the effectiveness of motivation systems and the need for their transformation in response to modern challenges.

INTEGRATION OF TECHNOLOGICAL SOLUTIONS AND MANAGEMENT PHILOSOPHIES IN TOURISM AND HOSPITALITY MANAGEMENT

Marharyta Kucher — 2026-07-06

The article examines the features of the isolated application of technological solutions (ERP, CRM, SCM, VMI) and management philosophies (Lean Production, Kaizen) in the field of tourism and hospitality, which limits the systematic management and long-term competitiveness of enterprises in the tourism and hotel and restaurant business. The purpose of the article is to develop and scientifically substantiate a model for integrating technological solutions and management philosophies in the field of tourism and hospitality to ensure transparency, flexibility of business processes and long-term competitiveness of enterprises in the tourism and hotel and restaurant business. A thorough analysis of the role of each system in the integrated management model was conducted, their strengths and weaknesses were identified, implementation problems were outlined, and development prospects were assessed with an emphasis on comparing the experience of Ukraine and some other European countries. An analysis of the functional capabilities of technological systems was carried out, the essence of management philosophies was revealed, the problems of their isolated application were identified and a conceptual integration management model was proposed. A comparative analysis of the experience of Ukraine and some other European countries was carried out, which allowed us to outline the strengths and weaknesses of each approach. The results of the study indicate that the integration of technological solutions and management philosophies provides digital transparency, flexibility of business processes and increased competitiveness of tourism and hotel and restaurant enterprises. A phased implementation of a model of integration of technological solutions and management philosophies in the field of tourism and hospitality is proposed. The adaptation of European experience to Ukrainian realities is emphasized. The prospects for the development of integration models in the tourism and hospitality sector are related to several areas: digital transformation as the basis for transparency and efficiency of business processes; deepening the culture of continuous improvement, which ensures the adaptability of tourism and hotel and restaurant businesses; development of partnerships in supply chains based on VMI and SCM; increasing competitiveness through a combination of technologies and management philosophies, etc.

RETENTION STRATEGIES IN HUMAN RESOURCE MANAGEMENT: TOOLS FOR REDUCING EMPLOYEE TURNOVER AND ASSESSING THEIR EFFECTIVENESS

Yanislava Nyzhnychenko — 2026-07-06

The article provides a comprehensive and systematic analysis of retention strategies within human resource management as a key mechanism for reducing employee turnover and ensuring the stability of an organization’s human capital. The relevance of the study is обусловлена increasing labor market dynamism, intensified competition for qualified personnel, and the need to build long-term competitive advantages through effective human resource management. The study examines modern tools of motivation, onboarding, training, and competency development that contribute to retaining strategically important organizational resources and fostering sustainable professional teams. Particular attention is paid to the role of HR analytics, digital platforms, and monitoring systems that enable the quantitative assessment of the effectiveness of implemented retention measures, the forecasting of employee turnover risks, and the development of evidence-based managerial decisions. The impact of retention strategies on corporate culture, employee engagement, labor productivity, and overall organizational performance is analyzed, allowing them to be considered as an integral element of strategic human capital management. The paper systematizes scientific and practical approaches to evaluating the effectiveness of employee retention strategies in the context of the digital economy and identifies key performance indicators (KPIs) that reflect the relationship between employee retention levels and organizational business outcomes. The necessity of integrating digital HR platforms, analytical models, and personalized development programs is substantiated, as these tools enhance transparency in management processes, enable the timely identification of turnover risks, and support the formation of adaptive human capital management models. The scientific novelty of the study lies in the development of a systemic approach to integrating financial, non-financial, and analytical instruments into a unified retention management model, which ensures a synergistic effect and improves the quality of strategic managerial decision-making. The practical significance of the findings lies in their applicability for designing effective HR strategies aimed at reducing employee turnover, increasing workforce engagement, and ensuring the long-term competitiveness of organizations.

RISKS OF HUMAN RESOURCE OUTSOURCING IN IT COMPANIES AND METHODS OF THEIR MINIMIZATION

Ihor Kharaton — 2026-07-06

Human resource outsourcing has emerged as a significant strategic tool, allowing companies to delegate non-core administrative functions to specialized external providers. However, the specific nature of the IT sector, which relies heavily on intellectual capital and high talent mobility, makes the implementation of outsourcing models particularly sensitive to various categories of organizational risks. This paper addresses the critical need for a systematic approach to identifying and managing these vulnerabilities to ensure long-term business sustainability, based on systematic and comparative analysis of academic sources. The discussion focuses on the multifaceted nature of outsourcing risks, ranging from operational disruptions and hidden transactional costs to profound strategic challenges. A significant portion of the analysis is dedicated to the impact of externalization on the internal organizational environment, specifically regarding the erosion of corporate culture and the potential weakening of professional ties between employees and the company. The paper explores the consequences of losing internal HR expertise and the resulting dependency on third-party vendors, which can hinder an organization’s ability to maintain its unique competitive advantages in the labor market. Furthermore, the study highlights the increasing importance of data protection and regulatory compliance in the era of digital workforce management. The integration of external HR information systems introduces new dimensions of cybersecurity threats that require sophisticated technical and governance responses. The paper examines the concept of “Smart Sourcing” as a model of selective outsourcing based on the differentiation between strategic and operational HR functions, as well as hybrid HR models, as a primary defense mechanism. By emphasizing a balanced approach that aligns economic goals with human-centric management, the research provides a theoretical framework for developing robust risk mitigation strategies tailored for the modern IT business environment, including the application of Zero Trust principles (least privilege, continuous authentication) and blockchain-based audit solutions.

BRAND COMMUNICATION RESILIENCE UNDER CONDITIONS OF WAR AND CONSUMER INFORMATION OVERLOAD

Yevhen Shkurov — 2026-07-06

The article examines brand communication resilience under conditions of consumer information overload, limited actual attention, growing cognitive fatigue and heightened audience sensitivity to the tone and moral acceptability of advertising messages. The relevance of the topic stems from contemporary brands operating in an environment of digital signals, algorithmic content selection, competition for attention and rapid erosion of trust. For Ukrainian business, this issue is intensified by the wartime context, in which commercial communication reaches consumers who live amid anxiety, economic uncertainty, news saturation, loss and the need for psychologically acceptable contact. The article focuses on how a brand can preserve its presence in the consumer’s life without amplifying information noise or converting socially sensitive themes into instruments for capturing attention. It considers the limits of conventional approaches to marketing communication effectiveness, where attention is often equated with reach, frequency or the number of contacts. Attention is paid to brand memory, contextual relevance, evidentiality, trust and ethical restraint in the use of rhetoric related to strength, resilience, support and recovery. Internal marketing research is addressed as a way to check audience reactions and detect fatigue, distrust, inappropriateness or excessive communication pressure. The article outlines the need to combine cognitive economy of the message, empathetic relevance, local sensitivity, evidence-based social responsibility and regular verification of communication decisions. It also examines the relationship between the consumer’s emotional state, the perception of advertising tone, expectations of responsible business conduct and the brand’s ability to communicate without intrusiveness, dramatisation or symbolic appropriation of wartime experience. This framing allows brand resilience to be understood as the capacity to maintain trusted, relevant and psychologically acceptable contact with the consumer in a complex informational and wartime environment while avoiding excessive pressure and the loss of trust in the advertising message.

FACTOR ANALYSIS OF COST STRUCTURE AS A MANAGEMENT TOOL FOR PRICE COMPETITIVENESS

Iryna Porsiurova — 2026-07-06

The article explores theoretical and methodological approaches to factor analysis of cost structure as a tool for managing the price competitiveness of an enterprise in conditions of increasing market uncertainty and competition. In modern economic environments, price remains one of the most important instruments of competitive struggle, while the ability to adjust it without reducing profitability directly depends on the level and structure of production costs. Therefore, cost is considered not only as an accounting indicator but also as a key management category that determines margins, financial stability, and overall market performance of the enterprise. The study substantiates that the structure of costs has significant analytical value, as it reveals the internal composition of expenses and identifies dominant cost components that form the main burden on product price. Special attention is paid to material, labor, energy, and overhead costs, which determine the lower price boundary and influence the degree of pricing flexibility. It is argued that without a comprehensive analysis of cost structure, enterprises are unable to adequately respond to changes in the external environment, justify pricing decisions, or maintain stable competitive positions. The importance of factor analysis is emphasized, as it allows moving from a descriptive assessment of cost changes to identifying causal relationships between cost drivers and the resulting indicators. The application of structural, dynamic, index, and deterministic factor methods enables the identification and quantitative evaluation of the influence of key factors on cost dynamics. The practical significance of the research lies in integrating analytical results into managerial decision-making processes. Factor analysis supports the identification of cost reduction reserves, optimization of cost structure, maintenance of profitability, and strengthening of competitive advantages. The study confirms that effective cost management is a necessary condition for ensuring price competitiveness and sustainable development of the enterprise.

PLATFORM EMPLOYMENT AND SELF-EMPLOYMENT AS A BASIS FOR SMALL BUSINESS DEVELOPMENT

Hanna Kalach — 2026-07-06

The growing digitalization of the global economy and the rapid expansion of platform-based business models have significantly transformed traditional approaches to employment and entrepreneurship. In this context, gig economy development and the increasing prevalence of platform-mediated work have become important factors influencing structural changes in labor markets and reshaping the boundaries between employment and entrepreneurial activity. These processes are particularly relevant for the evolution of small entrepreneurship, which is increasingly influenced by digital ecosystems that lower entry barriers, expand access to markets, and create new forms of economic participation. The relevance of this topic is determined by the accelerating spread of digital platforms that enable individuals to engage in flexible, task-based, and project-oriented work without the need for traditional organizational structures. Such transformation raises important questions regarding the changing nature of self-employment, the emergence of hybrid forms of work, and the potential of platform-based activity to evolve into sustainable business structures. At the same time, the growing dependence on digital intermediaries introduces new challenges related to income stability, professional development, and long-term economic security, which require deeper conceptual understanding. Special attention is given to the role of platform employment as an intermediate stage between traditional labor relations and entrepreneurial activity. This form of economic participation creates conditions for skill accumulation, market adaptation, and gradual transition toward independent business creation. The transformation process is influenced by a combination of economic, technological, and institutional factors that shape individual behavior and determine the potential for business development within digital environments. The discussion also highlights the diversity of platform-based work, ranging from micro-tasking and freelance services to creative and service-oriented activities. These differences indicate varying levels of autonomy, income potential, and capacity for business scaling. As a result, platform work cannot be considered a homogeneous phenomenon, but rather a complex system of labor relations with different trajectories of development. Overall, the topic reflects the need to reconsider the conceptual boundaries between employment and entrepreneurship in the context of the digital economy and to better understand how platform-based work contributes to the formation of new small business models, entrepreneurial trajectories, and sustainable forms of economic activity.

INTEGRATION OF ARTIFICIAL INTELLIGENCE INTO THE MANAGEMENT OF MARKETPLACES AND DIGITAL PLATFORMS IN E-COMMERCE

Alla Tkachenko — 2026-07-06

The article examines the theoretical and methodological foundations of integrating artificial intelligence into the management of marketplaces and digital platforms in e-commerce within the context of the digital transformation of the economy. The relevance of the study is driven by the rapid growth of e-commerce, the increasing role of digital platforms, and the need to enhance the effectiveness of managerial decision-making based on advanced data processing technologies. The purpose of the study is to substantiate approaches to the use of artificial intelligence as a key tool for improving the performance of marketplaces. The methodological framework of the research is based on a systems approach, methods of analysis and synthesis, economic and mathematical modeling, as well as machine learning tools and big data analytics. The study employs approaches to multi-criteria evaluation of digital platform management efficiency and demand forecasting methods. This has made it possible to develop a comprehensive understanding of the role of artificial intelligence in transforming e-commerce business processes. The results of the study identify the key areas of artificial intelligence application in marketplace management, including personalization of customer experience, logistics optimization, demand forecasting, and automation of decision-making processes. A multi-level model for the integration of artificial intelligence is proposed, covering operational, analytical, and strategic management levels. It is demonstrated that the comprehensive use of AI technologies contributes to increased competitiveness of enterprises, cost reduction, and improved quality of customer service. The scientific novelty lies in the development of theoretical and methodological approaches to the integration of artificial intelligence into digital platform management, taking into account the specifics of the platform economy. The practical significance of the research results is reflected in their applicability for e-commerce enterprises to enhance management efficiency and build sustainable competitive advantages. Thus, the integration of artificial intelligence serves as a key driver of the development of marketplaces and digital platforms, ensuring their adaptation to the contemporary challenges of the digital economy.

ARTIFICIAL INTELLIGENCE AS A TOOL FOR MANAGING THE INTELLECTUAL CAPITAL OF A TRADING ENTERPRISE

Ihor Franiv — 2026-07-06

Proved that in the context of the digital economy and the Fourth Industrial Revolution, the intellectual capital of a trading enterprise transforms into a key strategic asset determining its competitiveness, innovation potential, and capacity for sustainable development. Established that traditional approaches to intangible asset management are insufficient under current conditions, as they fail to account for the dynamic nature of intellectual capital and do not provide for the systematic integration of digital tools into the processes of its formation and assessment. Systematized the structure of intellectual capital of a trading enterprise, encompassing three interrelated components: human capital (knowledge, competencies, and digital skills of personnel), customer capital (brand, consumer loyalty, and depth of market behaviour understanding), and structural capital (business processes, organisational knowledge, and information systems). Substantiated the authors' definition of intellectual capital of a trading enterprise as a dynamic set of intangible assets that, through their interaction and under the influence of digital technologies, generate intellectual added value and form sustainable competitive advantages. Identified the directions of artificial intelligence technology influence on each component of intellectual capital: automation of routine tasks and development of digital competencies of personnel – for human capital; personalisation of customer experience, predictive analytics of consumer behaviour, and proactive customer retention – for customer capital; optimisation of supply chain management, dynamic pricing, and integration of information systems – for structural capital. Proposed a three-level model for forming information systems for intellectual capital assessment, comprising an operational level for primary data collection through enterprise resource planning, customer relationship management, and electronic commerce systems; an analytical level for transforming data into knowledge using machine learning and business intelligence technologies; and a strategic level for management decision-making based on integrated dashboards and key intellectual capital development indicators. Developed a system of quantitative and qualitative indicators for assessing each component. Revealed the specifics of implementing the proposed model under the conditions of wartime and post-war economic recovery of Ukraine, particularly regarding cloud-based solutions for small and medium-sized trading businesses and corporate programmes for restoring digital competencies of personnel.

MODERN APPROACHES TO RESEARCH METHODOLOGY IN SOCIAL WORK MANAGEMENT

Kateryna Maksom — 2026-07-06

The transformation of the social sphere and the growing complexity of social challenges require the development of modern methodological approaches to research in social work management. Traditional research paradigms are no longer sufficient to ensure effective, evidence-based decision-making in social services and policy design, which also requires clear and structured scientific communication through academic writing. The purpose of the article is to substantiate modern approaches to research methodology in social work management and to develop a comprehensive theoretical model integrating interdisciplinary perspectives. The study is based on a combination of general scientific and specific research methods, including analysis and synthesis, systematization, comparative analysis, and conceptual modeling. The research integrates qualitative, quantitative, and mixed-method approaches within a unified methodological framework. The article identifies key trends in the development of research methodology in social work management, including the shift toward evidence-based practices, participatory approaches, and digital analytics. The role of academic writing is substantiated as a tool that ensures clarity, logical consistency, and effective dissemination of research outcomes. A theoretical model of research methodology is proposed, consisting of five interconnected components: value-normative, theoretical-conceptual, methodological, technological, and practice-oriented blocks. The model reflects the integration of humanitarian values, interdisciplinary knowledge, and modern analytical tools. The proposed model provides a comprehensive framework for structuring research in social work management and enhances its practical relevance. It contributes to improving the quality of decision-making in social policy and service delivery. The findings highlight the importance of interdisciplinary integration, methodological flexibility, and the use of digital tools in future research, as well as the growing role of academic writing as a methodological and communicative tool in social work practice, supporting evidence-based decision-making.