The integration of Artificial Intelligence (AI) into urban infrastructure has the potential to significantly enhance the operational efficiency, intrinsic value, and dynamic evolution of smart cities. In this paper, we explore the hypothesis that AI acts as a catalyst in the urban milieu, bringing about a transformative impact on the fabric of smart cities. The Human-centered AI Urbanized Smart City Balance Scorecard Analytical Framework is developed. Based on this framework, we conduct a SWOT analysis, drawing on data from numerous scholarly articles and urban AI applications, to examine the strengths, weaknesses, opportunities, and threats associated with AI urbanization. To substantiate our hypothesis, we provide an extensive synthesis of case studies, with a particular focus on the Top 5 IESE Cities in Motion Index 2024 Ranking paradigmatic use of AI to bolster its status as a global metropolis. We analyze the city's smart initiatives, economic forecasts, and socio-technological integration to offer a nuanced understanding of AI's role in advancing urban ecosystems. The AI-Urbanized Strategic Rebuild Framework (AI-urbanized SRF) for post-war Ukraine is developed. By comparing the AI Urban Potential with envisioned outcomes, we can assess the actual impact and effectiveness of AI implementation in real-world situations. Our findings seek to present a comprehensive portrayal of AI's potential to enhance the resilience, efficiency, and sustainability of smart cities, while also addressing the challenges that come with it.

The study focuses on analyzing the changes in investment attractiveness during wartime, when certain regions are occupied or destroyed, some enterprises are non-operational due to damaged production facilities, there is a significant outflow of labor force, and energy issues arise. The core issue of the study lies in the necessity of considering the complex political and economic situation’s impact on Ukraine’s investment climate. This requires developing more adaptive assessment methods that can account for both economic and socio-political risk factors. In such circumstances, reliable data is hard to obtain, which prompted the goal of substantiating the factors that characterize the country’s investment attractiveness. To provide a comprehensive assessment of investment attractiveness, an integrated indicator is proposed, which combines data reflecting investment attractiveness, including indices calculated by leading global organizations. The analysis includes such indices as the Innovation Development Index, the Corruption Perception Index, and the Judicial System Index. As a result, an average value of the changes was calculated, showing a comprehensive shift in the indicators related to investment attractiveness. The analysis using the integrated indicator demonstrated that investment attractiveness has decreased by 10 % during the war, but certain indicators, such as the Corruption Facilitation Index and the Judicial Index, have actually improved during the war. The results obtained can be used to develop risk management strategies for both international and local investors. They can also serve as a basis for creating recommendations for improving the investment climate, which in turn can attract capital and stimulate economic growth under challenging conditions

This paper analyzes the strategic plans employed by Vienna, Singapore, London, Chicago, and Paris–recognized as leading smart cities–to explore their approaches to smart city development. The analysis examines the cities’ visions, goals, stakeholder engagement strategies, technology and data analysis processes, strategic initiatives, and implementation plans. Drawing upon a Balanced Scorecard approach to smart city strategic planning, incorporating key principles such as visionary, citizen-centric, digital, open, and collaborative, the paper offers insights and recommendations for developing comprehensive smart city strategies prioritizing sustainability, citizen engagement, and data-driven governance. Grounded on the thorough analysis of global best practices in smart city strategic planning, the Smart City Strategy Model based on the Smart City Balanced Scorecard was developed. Furthermore, it highlights the significance of organizational support and strategic management experiences from leading cities to implement smart city agendas effectively. As a result, the findings contribute to understanding effective strategies for global smart city development and serve as a valuable resource for policymakers, urban planners, and city administrators seeking to harness the potential of technology and innovation for sustainable urban transformation.

The research is dedicated to the current issue of improving the accounting and analytical support for enterprise risk management in conditions of a military state. It analyzes the processes of risk identification, assessment, measurement, and representation in financial reporting, taking into account International Accounting Standards and qualitative assessments. A conceptual approach is proposed to enhance the enterprise risk management process through the detailed implementation of three blocks of analytical procedures: research and identification, risk assessment, analysis, and neutralization, which involves its integration into the accounting and analytical support system for enterprise risk management. Based on the analysis of reporting of Ukrainian enterprises, the most common risks arising in modern conditions are identified. A classification of risks by their origin is proposed, allowing for the systematization of various types of reserves, provisions, and funds that are formed to reflect risk events in accordance with accounting standards. The analytical and applied support for risk representation in accounting is improved through the development of an analytical matrix of risk impact on events in reporting. It enables the consolidation of information on the likelihood and significance of risks in a unified format and establishes the appropriateness of reflecting reserves and provisions in accounting. The research results have practical significance and can be utilized by enterprises to enhance their risk management systems and effectively represent risk events in financial reporting, which will contribute to risk reduction and minimizing losses for enterprises in conditions of a military state

The research is devoted to developing a smart city information and organization support model based on the most prominent international smart city ranking practices of systematization. The concepts are summarized. The smart cities in the global economy in the context of leading international rankings were analyzed. Special attention is given to the variations in measurement methodologies to capture the impact of smart cities, including the Smart City Index and the Strategy Index. The top 10 smartest cities in the global economy were analyzed in terms of international rankings. The emphasis is given to American cities. The proposed smart city information and organization support model is based on the concept of the Smart City Balanced Scorecard (SCBS), which allows systematically identifying and organizing priority areas for the development of a smart city and specify strategic directions in each priority area. An approach to calculating the ranking of the integrated indicator of sustainable development of a smart city (R-SCBS) according to the Balanced Scorecard is developed.

The paper devoted to the research of the corruption offenses in the activity of business entities which are quite a common phenomenon that causes serious moral, economic and political problems, hinders development and distorts fair competition. The purpose of the study is to reveal the distinguishing peculiarities of corruption in business to business relations and special features of the behavior of the corrupt company employee in the context of corruption influence on the level of the shadow economy of Ukraine. The differences between employment in the public and private sectors are highlighted. Analyzing relevant literature, the paper offers a model of corruption-related decision-making of an enterprise employee that takes into account all the factors that may influence a choice of involvement in the corruption offenses. The main causes of corruption in business are viewed as the competitive advantages the company can gain and the level of corruption around it. The research proves that the company can start participating in corrupt practices because many representatives of the business environment are involved in it, claiming that it is the only way to survive. The paper proves the impact of corruption on the level of shadow economy on the example of Ukraine. The essence and constituent elements of the shadow economy are revealed, as well as the negative consequences of the shadow economy, the spread of which is facilitated by corruption in the authorities and government. We proved that the higher level of corruption in the public sphere will result in a higher level of corruption inside the business environment. We proved that special attention should be given to the corruption in business relations as a sub-set of a general corruption phenomenon. The suggested by authors model of corruption-related decision making in business to business relations facilitates better understanding of the true nature of the business corruption phenomenon and development of well thought anti-corruption measures both on company and government levels.

The paper examines the role of transparent information and analytical support for the conflicts monitoring in the corporate governance system to increase the level of corporate security in the condition of decrease in the investment attractiveness of Ukrainian joint-stock companies. The objectives of the study were to: conduct a scientific and theoretical analysis of modern domestic and international experience of the corporate governance conflicts monitoring in security management; investigate the problems of the information and analytical provision of the corporate governance in Ukraine; and propose the model of the information and analytical support for conflicts monitoring in corporate governance system on the example of Ukrainian joint-stock companies. Methods adopted were: abstract-logical analysis, theoretical generalization, systemic and statistical analysis, graphical method. Results revealed that the implementation of transparent information and analytical support of corporate conflict monitoring is the solution for corporate security management. Also, to prevent and solve corporate governance conflicts the proposed model of the information and analytical support for corporate governance conflicts monitoring includes two subsystems - information and analytical support. Corporate governance conflicts monitoring in the system of security management allows to identify potential conflicts of interests and to prevent corporate governance conflicts occurrence, that will result in the stable and efficient operation of corporate enterprises in the long-term period, raise the level of their corporate security and increase their investment attractiveness.

The article is devoted to the study of the theoretical and methodological foundations of the development of a model of organizational and information support for the development of smart city strategy in a digital economy. The subject of the study is a set of theoretical, methodological and practical aspects to ensure the formation of a model of organizational and information support for the development of a strategy for smart cities in a digital economy. The purpose of the article is to develop theoretical and methodological provisions and substantiate practical recommendations for the formation of a model of organizational and information support for the development of a strategy for smart cities on a balanced scorecard in a digital economy.: to analyze the most progressive cities in the world to create and implement a strategy of smart cities in terms of leading international rankings of smart cities; to study and systematize methodical approaches to the assessment of smart cities according Objectives to international rankings in the digital economy; summarize the advantages and disadvantages of ranking smart cities; to offer a model of organizational and information support for the development of a strategy for smart cities on a balanced system of indicators in a digital economy. In the course of the research the following methods were used: abstract-logical analysis, theoretical generalization and systematization, system analysis. The paper analyzes the most progressive cities in the world in terms of leading international rankings of smart cities in the digital economy. Methodological approaches to the assessment of smart cities according to international rankings in the digital economy are summarized; their advantages and disadvantages are identified. It is proved that today there is no single methodological approach to assessing the rating of a smart city. A model of organizational and information support for the development of a strategy for smart cities on a balanced scorecard in a digital economy has been developed. Conclusions. A comparative analysis of the Top 10 smartest cities in the world in terms of leading international rankings; on the basis of the conducted analysis the components of the assessment of smart cities are systematized within the framework of the studied methodological approaches to the assessment of smart cities according to international rankings. a model of organizational and information support for the development of a smart cities strategy on a balanced system of indicators was developed, which is considered as an integrated assessment system; the information and analytical tools for assessing the level of balanced development of smart cities, is an informative basis for positioning the city on the selected components of a balanced scorecard are proposed.

The article is devoted to the study of the theoretical and methodological foundations for the development of a balanced scorecard for ensuring safe-oriented management of enterprises in the construction industry. The subject of the research is a set of theoretical, methodological and practical aspects to ensure the formation of the balanced scorecard development to ensure safe-oriented management of enterprises in the construction industry. The purpose of the article is to develop theoretical and methodological provisions and substantiate practical recommendations for the formation of a model of a balanced scorecard for ensuring safe-oriented management of enterprises in the construction industry, taking into account the interests of all groups of stakeholders. Objectives of the work: to analyze modern trends in the development of enterprises in the construction industry in Ukraine; to generalize approaches to the definition of the concept of safety-oriented management; explore and organize the elements of safety-oriented management; to develop a model of a balanced scorecard for ensuring safe-oriented management in the corporate security system of enterprises in the construction industry. In the course of the study, the following methods were used: abstract-logical analysis, theoretical generalization and systematization, system analysis. The paper analyzes the dynamics of the development of enterprises in the construction industry in Ukraine in the context of the introduction of quarantine measures related to COVID-19. Factors constraining construction activities have been identified, which include financial constraints, insufficient demand, labor shortage, and weather conditions. Approaches to the definition of security-oriented management have been generalized and the definition of security-oriented management in the corporate security system has been improved. The elements of safety-oriented management are systematized with the specification of such components as risk assessment, development and implementation of security policy, definition of requirements, establishment of control and monitoring of the external and internal environment. A model of a balanced scorecard for ensuring safe-oriented management of enterprises in the construction industry has been developed. Conclusions. In the course of the study, the expediency of forming a balanced system of indicators for ensuring safe-oriented management of enterprises in the construction industry was substantiated, taking into account the dynamics of the performance of construction work during 2019-2021. The elements of the system of safe-oriented management are presented in detail and the expediency of the formation of a balanced system of indicators for ensuring the safe-oriented management of enterprises in the construction industry is substantiated. The sequence of the formation of a balanced scorecard for ensuring safety-oriented management is detailed with the specification of a scorecard for assessing strategic goals for the components of a balanced scorecard: finance, customers, internal business processes, training and development.

The investigation of the corporate governance intelligence system as part of the complex stakeholder-related approach to the corporate strategic intelligence system(CSIS) is the subject of this research . In the corporate governance system, a special focus is placed on minority shareholder activism. Some existing methods of abusing minority shareholders' rights, used by joint-stock company executives, are generalised. There are recommendations for protecting the rights of minority shareholders. The importance of implementing a stakeholders-oriented approach to CSIS creation based on company security principles is demonstrated.

The paper examines the role of risk compliance application for the methodological support of internal audit and financial control services in the public sector to increase the level of transparency with the aim of the quality of government governance improving. The objectives of the study were to: study a theoretical background for risk compliance application as an innovative procedure of internal audit in the public sector; investigate the preconditions for the introduction of the internal audit system in the public sector of Ukraine; and identify the main risks that may arise in the process of functioning of public sector entities, which should be taken into account in the framework of risk compliance. Methods adopted were: abstract-logical analysis, theoretical generalization, systemic and statistical analysis. Results revealed that the implementation of risk compliance is the solution for internal auditing in the public sector. Also, this paper examines the applicability of risk compliance based on both financial and non-financial data in helping the internal audit departments towards increasing public sector management accountability. Risk compliance in the system of internal auditing on the base of relevant internal audit reporting allows improving risk management and public governance processes by facilitating management's efforts to improve their risk management processes.

Meeting the information needs of investors interested in acquiring a share of the enterprise, or individual intangible assets, the rights to use them, has led to the search for new concepts and models for compiling reporting information. It is important to know how the technologies used by an enterprise affect the environmental condition, what costs are necessary for personnel training, for staying competitive, etc. Under such conditions, the classic model of financial reporting does not meet modern requirements – it is retrospective in nature. To persuade investors to invest in companies focused on creating value, it is important to compile investment-oriented corporate reporting. This paper reports the devised theoretical and methodological provisions, as well as the substantiation of practical recommendations for compiling investment-oriented integrated reporting, which includes a sequence of activities and a system of indicators for assessing the financial and non-financial components of business operations, including indicators of the environmental and social activities of an enterprise, which ensures the transparency of information in terms of business risks and their management. It is stated that the main goal of investment-oriented corporate reporting is to inform users about increasing the company's market value. Indeed, the reflection of the importance of social and environmental priorities, attention paid and efforts applied made to resolve social issues give confidence in the reliability of business and stimulate the attraction of investment resources. The examples of the companies chosen for this study have proven that the submission of complete information based on the groups of non-financial indicators of integrated reporting is a factor in increasing the market value of the company, and, accordingly, enhancing its investment attractiveness. The devised proposals make it possible to summarize in a single format information about the activities of an enterprise, related risks, and its investment potential

Assessment of intellectual property is an important process of commercialization of scientific and technical developments of enterprises of all forms of ownership. This is carried out to determine the value of intellectual property objects (IPO) in connection with the transfer of ownership (purchase, sale) to the corresponding object, the conclusion of a license agreement for the IPO use, accounting for IPO in accounting, contributed to the authorized capital, etc. Under such conditions, the problem of IPO underestimating significantly reduces the efficiency and effectiveness of enterprises. At the same time, the uniqueness of many types of intellectual assets and the impossibility of their visual assessment determine the expediency of systematizing methodological approaches to assessing the value of intellectual property assets to ensure an objective assessment of the value of intellectual property. This will help increase the profitability and business value of the enterprise. The aim of research is to develop theoretical and methodological provisions and substantiate practical recommendations for improving information and methodological support for assessing the value of intangible assets, taking into account the requirements of regulatory documents and the availability of the necessary information. Based on the results of the study, methodological approaches to determining the value of intangible assets are systematized. According to the financial statements, the value of intangible assets of the leading enterprises of Ukraine and their share in the total value of assets were analyzed. The features of the assessment of intangible assets in accordance with accounting standards have been determined, a methodological approach to the assessment of the value of intellectual property has been developed, it allows to reasonably choose a method for assessing IPO based on the analysis of available information. It is proved that the lack of objective information on the value of IPO significantly reduces the value of assets of Ukrainian enterprises in comparison with the leading companies in the world, reduces their investment attractiveness and does not contribute to economic development

Стаття присвячена дослідженню питань концептуальних основ формування інформаційно-аналітичного забезпечення споживачів житлово-комунальних послуг на засадах імплементації інтегрованої звітності у облікову практику підприємств житлово-комунального господарства. Предметом дослідження є сукупність теоретичних, методичних і практичних аспектів щодо формування інформаційно-аналітичного забезпечення економічної безпеки споживачів житлово-комунальних послуг. Метою статті є розробка теоретико-методичних положень та обґрунтування практичних рекомендацій щодо формування інформаційно-аналітичного забезпечення економічної безпеки споживачів житлово-комунальних послуг на засадах імплементації інтегрованої звітності у облікову практику підприємств житлово-комунального господарства. Завдання роботи: обґрунтувати доцільність імплементації інтегрованої звітності у облікову практику підприємств житлово-комунального господарства, проаналізувати міжнародні стандарти соціальної звітності, на основі міжнародного досвіду запропонувати типову структуру Annual Report для муніципалітету, узагальнити теоретико-методичні підходи до формування інформаційно-аналітичного забезпечення економічної безпеки споживачів житлово-комунальних послуг на засадах імплементації інтегрованої звітності у облікову практику підприємств житлово-комунального господарства. У ході дослідження використано методи: абстрактно-логічний аналіз, теоретичного узагальнення та систематизації. В роботі узагальнено теоретико-методичні підходи до формування соціальної звітності за міжнародними стандартами та склад нефінансової інформації, що надається із визначенням відмінностей щодо інтерпретації системи показників. Доведено, що для забезпечення економічної безпеки споживачів житлово-комунальних послуг важливими є обидва види інформації щодо: забезпечення надання житлово-комунальних послуг – Закон № 887 та проведення постійного моніторингу якості таких послуг – додаткова інформація, що входить у склад інтегрованого звіту комунальних підприємств Висновки. Запропоновано методичний підхід до формування інформаційно-аналітичного забезпечення економічної безпеки споживачів житлово-комунальних послуг на засадах імплементації інтегрованої звітності у облікову практику підприємств житлово-комунального господарства. Показники, що характеризують взаємодію житлово-комунальних підприємств за видами діяльності зі стейкхолдерами систематизовано в чотири групи.

The use of the model of the state assessment of an enterprise economic security system allows to get a general assessment of the system state and its balance by type of management (strategic, operational, financial, innovation, personnel, marketing). In contrast to the existing models, this one allows to distinguish between the most important types of management influence and to operate with factors that determine the level of their development in the future. In addition, the proposed model allows to assess the balance of an enterprise economic security system and identify its imperfections within a specific type of management.

In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business entity and the region where it operates, and the state as a whole. The subject of the article is the different approaches to the preparation of integrated reporting and features of the formation of indicators. Integrated corporate reporting defines a single format for providing interested consumers with information about the company's activities, risks and potential for quality services, covers financial and non-financial reporting and discloses the effectiveness of economic, environmental and social activities of the company, ensuring transparency of information on business risks and management. At present, enterprises in Ukraine compile a report that combines financial indicators and indicators that characterize some important social aspects – Management Report. The paper considers the concept of cost reporting, the key idea of which is to achieve greater informativeness of accounting indicators through corporate reporting and the development of standards of non-financial information that reflects the industry specifics of the enterprise. The purpose of the work is a detailed consideration of the essence of integrated reporting, problems of its compilation, analysis of existing approaches to the formation of indicators of integrated reporting of different companies taking into account the needs of users, justification of indicators included in integrated reporting. The study used a set of methods and approaches, such as dialectical, synthesis and comparative, systemic. The article solves such tasks as analysis of functions and components of integrated reporting, analysis of the Management Report and indicators that form it, determining the features of its preparation by different companies, the basic principles of integrated reporting in accordance with the international standard of integrated reporting. The obtained results are a detailed analysis of the indicators of the management report and the introduction of prerequisites for the effective formation of such indicators. Conclusions: Further development of integrated reporting should focus on such important aspects as the development of a system of financial and non-financial indicators, methods of obtaining information, generalization of various management systems (management accounting, monitoring, analysis of financial stability) in the preparation of internal integrated reporting.

The article is devoted to the development of the conceptual foundations for the formation of information and analytical support for consumers of housing and communal services based on the implementation of integrated reporting in accounting practices of housing and communal services enterprises. The subject of the study is a set of theoretical, methodological and practical aspects for the formation of information and analytical support for the economic security of consumers of housing and communal services. The aim of the article is to develop theoretical and methodological provisions and substantiation of practical recommendations on the formation of information and analytical support for the economic security of consumers of housing and communal services based on the implementation of integrated reporting into the accounting practice of housing and communal services enterprises. Objectives: to justify the feasibility of implementing integrated reporting in the accounting practice of enterprises of housing and communal services, to analyze international standards of social reporting, based on international experience, to propose a typical structure of the Annual Report for the municipality, to generalize theoretical and methodological approaches to the formation of information and analytical support for the economic security of housing consumers – communal services based on the implementation of integrated reporting in accounting practice of housing and communal services enterprises. During the research were used methods: abstract-logical analysis, theoretical generalization and systematization. The paper summarizes the theoretical and methodological approaches to the formation of social reporting according to international standards and the composition of the non-financial information provided with the definition of differences in the interpretation of the system of indicators. It is proved that in order to ensure the economic security of consumers of housing and communal services, both types of information are important: ensuring the provision of housing and communal services - Law No. 887 and conducting continuous monitoring of the quality of such services - additional information that is part of the integrated report of utilities. Conclusions. A methodological approach to the formation of information and analytical support for the economic security of consumers of housing and communal services based on the implementation of integrated reporting into the accounting practice of housing and communal services is proposed. The indicators characterizing the interaction of housing and communal enterprises by type of activity with stakeholders are systematized in four groups.

The paper deals with the role consumers of housing and communal services to induce communication for managerial decisions optimization on the housing and communal sphere functioning in the condition of lack of openness and accessibility of information resources for the consumer. The main purpose of the study is to determine the impact of the state information and communication system on the provision of economic security of housing and communal services consumers in terms of communication as an effective component of protecting consumers' economic interests in the process of production and/or provision of services, as well as in local authority’s decision making on the functioning and development of housing and communal services. The objectives of the study are the following: to examine the current experience of information provision in the system of interaction between executive bodies of local self-government, enterprises providing/producing housing and communal services with consumers at the level of the administrative-territorial entity: to analyze the sources, channels and levels of access to information on the example of Kharkiv: on the basis of the study of present domestic practice of information sharing of executive bodies of Ukrainian local authorities to discover the weaknesses in the information provision, lack of a dialogue system and trained personnel, absence of scientific approaches and methodological. In particular, taking into account the basic principles of the communicative policy of the leading countries, it has been proposed to form a fundamentally new for Ukraine information and communicative model of relations between consumers and local authorities and producers/providers of services aimed at ensuring economic security of housing and communal services consumers. During the research the following methods were used: abstract-logical analysis, theoretical generalization, systemic and statistical analysis, systemic and statistical analysis, graphical method. The following results were obtained: we proved that the implementation of information and communication support will increase, on the one hand, consumer awareness in the procedural processes of the development and provision of housing and communal services, and on the other hand, the awareness of local authorities about the direct needs of the consumers. The result of the implementation of the development is risk reduction of the poor-quality of housing and communal services, or providence not in full extent and, accordingly, the increase of the level of economic security of housing and communal services consumers. Within the scope of framework of the analysis of the current trends in the development of information and communication support and transformation processes in housing and communal services, it has been proposed to consider housing and communal services consumers as active participant, the expressers of the state of a certain community, a group of people, united by a common interest that have an impact on the course of economic processes, and require consideration when making managerial decisions. The role, functions and methods of communication in the process of elaboration and implementation of decisions by the local self-government bodies in relation to the housing and communal services of the city, starting with the development of measures, planning of expenditures in the sector “Housing and communal services”, ending with control over the implementation of approved measures and expenditures have been determined. The perspective direction of further research will be the development of structural and organizational, personnel, functional aspects of the communication component of ensuring the economic security of consumers. The special attention should be given to the introduction and use of technological capabilities of digitalization for generating, processing, transmitting, storing and visualizing information in the frame of model of communication in the process of economic security support of HCS consumers.