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Item type:Наукова стаття, Personalization of Banking Products (Services) using Digitalization Technologies(2023) Holiachuk, NataliіaThe aim of the article was to build and test a potential assessment model using digitalization technologies for the personalization of banking products. The methods of graphic modeling, and expert survey were used in the research. The experience and specifics of using digital tools were analyzed, and the appropriateness of their application in bank practice was determined using the example of a Ukrainian bank. The potential of implementing specific technological solutions for the personalization of banking products (services) in the practice of the analyzed bank is determined. The Markowitz Model was applied for the allocation of the investment budget for the implementation of digital technologies with the purpose of improving the personalization of banking products (services). It was shown how the practical implementation of digital technologies and digitization tools will contribute to the growth of the competitiveness of this bank in the highly competitive market of banking products through the personalization of the client experience. Prospects for further research include the identification and structuring of digital tools that can be applied to specific expected personalized experiences.Item type:Наукова стаття, The impact of digital technologies on accounting transformation(2025) Holiachuk, NataliіaDigital technologies are significantly transforming accounting, changing the methods of collecting, processing, and analysing financial information on a global scale. The aim of the study is to assess the impact of digital technologies on accounting transformation in seven countries with different levels of digitalization. The research employed the following methods: quantitative approach, analysis of panel data for 2020-2024, and econometric modelling. The assessment was carried out using a fixed-effects model that takes into account institutional and technological factors of transformation. The results showed that the United Kingdom (UK) and Germany have the highest accounting transformation indicators: within 43.5-47.2 points and from 41.0 to 44.8 points, respectively. This is explained by a high level of digitalization (DigitalTechIndex over 80) and the full application of International Financial Reporting Standards (IFRS). At the same time, Ukraine, despite limited digital resources (Digital Technology Index within 36.2-49.7), demonstrates positive dynamics of transformation — from 28.0 to 33.2 points. This is determined by the implementation of IFRS and existing regulatory support. It was found that digital transformation significantly improves accounting practices in combination with the adoption of IFRS and the development of human capital. The results emphasize the need for strategic implementation of digital technologies in accounting, which has implications for politicians and financial institutions. The study can be useful for shaping digital development policies and modernizing financial reporting. Further studies should focus on industry analysis and studying the impact of artificial intelligence (AI) in accounting decisions.Item type:Наукова стаття, Employment in the agricultural sector in the coordinates of the digital economy: new parameters and strategic vectors of social policy(2022) Holiachuk, NataliіaThe intensive development and spread of digital technologies in recent years have significantly changed the face of key sectors of the economy and the social sphere. In current conditions, agriculture is on the verge of overcoming global challenges associated with transformational processes in the economy and society as a whole. Rural territories are the most important resource of the country, they have a powerful natural, demographic, economic, historical, and cultural potential, which can ensure sustainable diversified development of the region, full employment, high level and quality of life of the rural population. Employment in rural areas is affected by several complex and ambiguous factors - the total number of able-bodied population, the development of the agricultural sector, the provision of enterprises with material and technical resources, and the entrepreneurial activity of rural residents, the development of social infrastructure and several other factors.Item type:Наукова стаття, Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise(2022) Holiachuk, NataliіaIn the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.