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0226U000472,
(0124U005251)
,
Financial and Economic Security of Ukraine in the Post-War Reconstruction: Tools for Accounting and Control of Foreign Investment Utilization
Обліко-аналітичні інструменти формування фінансової системи відвнолення постовєнної України на умовах сталого розвитку
Ugodnikova Olena I., Кандидат економічних наук
10-01-2026
O.M. Beketov national university of urban economy in Kharkiv
To explore the conceptual foundations for ensuring Ukraine's financial and economic security in the context of post-war reconstruction by developing effective tools for accounting and control of foreign investment utilization, aimed at ensuring transparency, enhancing investment attractiveness, and fostering sustainable economic development of the country
The report presents the results of the first stage of the research project devoted to the study of accounting and analytical instruments for shaping the financial system of Ukraine’s post-war recovery in the context of ensuring financial and economic security and implementing the principles of sustainable development. The object of the research is the financial system of Ukraine under post-war reconstruction conditions, in particular the processes of attracting, accounting for, analyzing, controlling, and auditing the use of foreign investments. The aim of the study is to substantiate and develop accounting, analytical, and methodological instruments aimed at increasing the efficiency, transparency, and controllability of foreign investment utilization, as well as at forming a system of financial and economic security of the state in the post-war period. In the course of the research, general scientific and special research methods were applied, including analysis and synthesis, induction and deduction, systemic and structural-functional approaches, comparative and economic-statistical analysis, as well as accounting, analytical, and auditing tools. Within the first stage of the study, current trends in the development of sustainability reporting and integrated reporting were analyzed as key information instruments for managing investment processes during the reconstruction of the national economy. The potential of digital transformation of accounting and electronic document management to enhance the transparency of financial flows and reduce the risks of inefficient or non-targeted use of investment resources was examined. A significant component of the research was the systematization of financial and analytical indicators for assessing the efficiency and effectiveness of foreign investment utilization in post-war recovery projects.
Olena I. Uhodnikova
Gavrylychenko Yevgeniya V.
Shapoval Halyna M.
Nataliia Y. Leliuk
Oleksandr V. Shapovalov
Svitlana S. Rodchenko
Olesia O. Solodovnik
Karpushenko Mariia Yu.
Anna Y. Tsyhenko
Viacheslav V. Vynohradov
Oleh O. Karpuchenko
Dmytro A. Pyhyda
Nataliia V. Spitsyna
Olena A. Andrenko
Anatolii V. Kozlovskyi
2026-01-10
Updated: 2026-01-11
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