http://hdl.handle.net/11089/57030 2026-04-03T19:04:57Z 2026-04-03T19:04:57Z Papinko, Andrii Mazuryk, Vitalii Bandurka, Maksym http://hdl.handle.net/11089/57058 2025-12-20T02:28:10Z 2025-12-16T00:00:00Z

Accounting Strategies and Corporate Social Responsibility Under Conditions of War Papinko, Andrii; Mazuryk, Vitalii; Bandurka, Maksym The purpose of the article. The purpose of this article is to substantiate the role of strategic accounting in integrating corporate social responsibility (CSR) into business practices under wartime conditions. The study aims to identify how accounting tools can be adapted to reflect the social and ethical responsibilities of enterprises, ensure transparency, and support decision-making processes in an unstable environment. Particular attention is paid to the development of indicators for assessing CSR activities, the challenges of their implementation in accounting systems, and the potential of CSR to enhance business resilience and social trust during military conflict. Methodology. The research combines theoretical and empirical methods. On the theoretical side, the study applies analysis, synthesis, bibliometric review, and historical-logical approaches to conceptualize the relationship between accounting, CSR, and wartime resilience. On the empirical side, 15 semi-structured interviews were conducted with professional accountants and auditors representing both private enterprises and public organizations in Ukraine. Respondents were asked about challenges of financial transparency, ethical dilemmas in CSR reporting, and accounting for wartime social initiatives. Interview data was analyzed through thematic coding, which allowed for the identification of recurring patterns across organizational practices. Results of the research. The research findings demonstrate that under wartime conditions, corporate social responsibility (CSR) has shifted from a reputation-building tool to a critical element of enterprise resilience. Expenditures on shelters, alert systems, employee support, and humanitarian initiatives have become an integral part of management accounting. This requires systematic documentation and analysis of socially oriented costs in order to assess their effectiveness and broader societal impact. The study also revealed that the absence of standardized approaches to recording and evaluating CSR activities complicates transparency and comparability of financial information. Voluntary disclosure of CSR-related data does not ensure consistency, creating risks for the reliability of financial reporting. At the same time, accountants and auditors emphasize the need to develop internal indicators that reflect the social, environmental, and security effects of enterprise activities. Finally, the results indicate that strategic accounting, when combined with CSR, can strengthen trust between business, government, and society. Integrating socially responsible practices into management and reporting systems not only enhances the quality of decision-making but also contributes to the overall resilience of the country during war. This highlights the transformation of CSR from a voluntary initiative into a factor of survival and development for both enterprises and society. 

2025-12-16T00:00:00Z Panasyuk, Valentyna http://hdl.handle.net/11089/57057 2025-12-20T02:28:09Z 2025-12-16T00:00:00Z

Cloud technologies and blockchain in auditing: a new stage in the development of control systems Panasyuk, Valentyna The purpose of the article is to study the impact of cloud technologies and blockchain on the development of control systems in auditing, in particular on the effectiveness of internal control procedures and information transparency. The central hypothesis is that the integration of modern digital technologies into accounting and audit processes can significantly increase the transparency of financial transactions, reduce information asymmetry and improve the effectiveness of risk management and internal control procedures. The study is a response to the growing challenges faced by traditional auditing in a dynamic business environment.Methodology. The methodological approach of the study is theoretical, based on a comprehensive analysis and synthesis of modern scientific literature. The study draws on general scientific methods, including bibliometric analysis, synthesis and systems-structural approaches, to explore the potential of cloud computing and blockchain technologies as tools for increasing financial transparency and control. The study findings were enriched by a multidimensional view of how these technological practices can be shaped by real-world constraints and organizational readiness.Results of the research. The analysis confirmed that the integration of cloud technologies and blockchain fundamentally transforms auditing into a continuous and proactive process. Key findings demonstrate that these technologies provide unique advantages, such as increased scalability, immutability and transparency, which are crucial for combating fraud and financial crimes. At the same time, the study also identified significant challenges, including cybersecurity threats, dependence on network infrastructure, integration complexity and regulatory uncertainty. The results offer a new perspective on how technology solutions can be applied to improve financial control systems and improve corporate governance.

2025-12-16T00:00:00Z Semaniuk, Vita Kuchciak, Iwa http://hdl.handle.net/11089/57056 2025-12-20T02:28:07Z 2025-12-16T00:00:00Z

The struggle against the shadow economy and corruption: the possibilities of accounting and digital technologies Semaniuk, Vita; Kuchciak, Iwa The purpose of the article. The shadow economy and corruption pose significant threats to national economies, as illicit income from financial crimes and tax evasion often funds organized crime and terrorism, while exacerbating inequality and hindering development. This article examines key categories of financial crime, including asset misappropriation, fraud, bribery, cybercrime, and accounting violations. The study aims to enhance accounting methodology as a tool in combating corruption and the shadow economy. The central hypothesis is that improvements in accounting and auditingwhen supported by ethical, organizational, and technological infrastructurecan reduce these phenomena. Accounting information, when integrated with digital systems and ethical standards, becomes a powerful instrument for transparency and accountability.Methodology. The study’s methodological approach integrates theoretical and empirical components to examine the role of accounting in combating corruption and the shadow economy. Theoretically, it draws on general philosophical and scientific methods, including bibliometric analysis, synthesis, and historical-logical approaches, to explore the structural roots of financial crime and the potential of accounting for transparency and control. Empirically, the research involved 15 semi-structured interviews with accounting professionalsboth accountants and auditors from public and private sectors.Results of the research. The interviews aimed to identify practical challenges in financial transparency, ethical dilemmas, and the impact of digitalization on fraud prevention. This qualitative data enriched the study’s conclusions, offering a multidimensional perspective on how accounting practices are shaped by real-world constraints, organizational culture, and technological readiness.

2025-12-16T00:00:00Z