Explication of the Dominants of Post-industrial Society in the Paradigmatic Transformation of Financial Analysis
DOI:
https://doi.org/10.35774/Keywords:
financial analysis, paradigmatic transformation, post-industrial society, digitalization, informationAbstract
It has been determined that the evolution of socio-economic systems and the development of information technologies drive the transition to a post-industrial model of development, which актуалizes the need to update the conceptual and methodological foundations of economic research. In this context, financial analysis requires reconsideration at the levels of theory, methodology, and organization, while the study of the factors shaping the modern paradigm becomes essential for the development of intellectual and analytical approaches. The key dominants of the post-industrial society have been outlined and their influence on the paradigmatic transformation of financial analysis has been substantiated. The significance of globalization, digitalization, information and intellectual resources, as well as the turbulence of the socio-economic environment for updating the conceptual, methodological, and organizational foundations of analysis has been examined. It has been established that the interaction of economic, technological, and social processes forms complex turbulence, which intensifies social inequality and актуалizes the role of corporate social responsibility in ensuring stability. The impact of political instability and military conflicts on the financial and economic condition of states and enterprises has been analyzed, manifested in GDP decline, reduction of investment potential, and increased expenditures. It has been proven that the integration of these dominants forms a new paradigm of financial analysis focused on adaptability, predictive capacity, and the comprehensiveness of analytical approaches, contributing to strategic planning, the assessment of innovative and socio-economic efficiency of enterprises, and enhancing their resilience and competitiveness under conditions of global change and uncertainty. Prospects for further research are aimed at developing a new paradigm of financial analysis that integrates the factors of the post-industrial society and combines traditional approaches with digital transformation, Big Data, artificial intelligence, ESG factors, and behavioral aspects.
References
Zbarazska, L. O. (2023). Modern paradigms and megatrends of industrial development. Ekonomika promyslovosti, (1)101, 5–30. http://doi.org/10.15407/econindustry 2023.01.005. [in Ukrainian].
Bell, D. (1967). Notes on the post-industrial society. The Public Interest, 7, 102–118. [in English].
Fisher, A. G. (1939). Production, primary, secondary and tertiary. Economic Record, 15(1), 24–38. [in English].
Clark, C. (1940). The conditions of economic progress. London: MacMillan & Co. [in English].
Castells, M., Fernandez-Ardevol, M., Qiu, J. L., & Sey, A. (2007). Mobile communication and society: A global perspective. Cambridge: MIT Press. [in English].
Bard, A., & Soderqvist, J. (2002). Netocracy: The new power elite and life after capitalism. New Jersey: Pearson FT Press. [in English].
Jacobs, G., Swilling, M., Winston, P., Nagan, G., Gills, B., & Morgan, J. (2017). Quest for a new paradigm in economics: A synthesis of views of the new economics working group. CADMUS, 3(2). URL: http://www.cadmusjournal.org/files/pdfreprints/vol3issue2/Reprint-Cadmus-V3-I2-New-Paradigm-Economics-GJacobsMSwilling-etal.pdf. [in English].
Tofler, A. (2002). Economic encyclopedia: In three volumes. Vol. 3. Kyiv: Vydavnychyi tsentr “Akademiia”. P. 671–672. [in Ukrainian].
Voronkova, V. H. (2012). Philosophy of modern society development: Theoretical-methodological context. Zaporizhzhia: RVV ZDIA. [in Ukrainian].
Stepanenko, S. V., Yakovenko, L. I. (2009). Transformation of property relations in post-industrial economy. Poltava: Skytek. 187 p. [in Ukrainian].
Khlebnikova, A. (2017). Information-communicative development of society as a civilization paradigm of the 21st century. Humanitarnyi visnyk ZDIA, 68, 140–148. https://old-zdia.znu.edu. ua/gazeta/gvzdia_68_13.pdf. [in Ukrainian].
Teslenko, T. V. (2021). Information (digital) economy as a factor of competitiveness in adaptation to change. Humanities Studies, 8(85). https://doi.org/10.26661/hst-2021-8-85-06. [in Ukrainian].
Maksymeniuk, M. Y., & Nikitenko, V. O. (2016). Information-communicative society as a type of complex social system and interaction. Humanitarnyi visnyk Zaporizkoi derzhavnoi inzhenernoi akademii, 66, 266–278. [in Ukrainian].
Lazaryshyna, I. D. (2005). Economic analysis in Ukraine: History, methodology, practice. Rivne: NUVHP. 369 p. [in Ukrainian].
Lakhtionova, L. A. (2013). Analysis of financial stability of business entities. Kyiv: Znannia Ukrainy. 1091 p. [in Ukrainian].
Nord, H. L. (2019). Economic analysis in the system of financial security management of industrial enterprises. Zhytomyr: Vydavets O. O. Yevenok. 392 p. [in Ukrainian].
Helfert, E. A. (2001). Financial analysis tools and techniques: A guide for managers (10th ed.). New York: McGraw-Hill. [in English].
Semaniuk, V. Z. (2018). Information theory of accounting in post-industrial society. Ternopil: TNEU. 392 p. [in Ukrainian].
Voronkova, V., Kivliuk, O., & Romanenko, T., et al. (2017). Conceptualization of smart society and smart technologies in the context of modern civilization development. Mokslas ir praktika: aktualijos ir perspektyvos. P. 249–257. https://www.lsu.lt/wp-content/uploads/2018/01/ moksliniu_str_leidinys_mokslas_ir_praktika_2017_07_03_1.pdf. [in Ukrainian].
Stehostenko, I. (2023). New challenges: Farewell VUCA, welcome BANI. Mind.ua. https:// mind.ua/openmind/20235173-novi-vikliki-proshchaj-svit-vuca-laskavo-prosimo-u-svit-bani. [in Ukrainian].
After VUCA, the transformation to a BANI world. (2021). Llorente & Cuenca Ideas. https:// ideasen.llorenteycuenca.com/2021/03/16/after-vuca-the-transforma tion-to-a-bani-world/. [in English].
BANI World: What is it and why we need it? (n.d.). Digital Leadership. https://digitalleadership. com/blog/bani-world/. [in English].
Zaharchenko, V. (n.d.). Business management in a world of chaos. PGrow. https://pgrow.com. ua/blog/vladimir-zaharchenko/upravlinnya-biznesom-u-sviti-haosu. [in Ukrainian].
National Bank of Ukraine. (2025). Financial Stability Report. https://bank.gov.ua/ua/news/all/ zvit-pro-finansovu-stabilnist-gruden-2025-roku. [in Ukrainian].
