Innovative economics and society № 4 (50), 2025

The current stage of economic system evolution is characterized by the rapid spread of digital technologies, which is leading to a profound transformation of organizational models, management processes, and information processing mechanisms. These changes are most significant in the field of accounting, since it is the accounting function that ensures the formation, interpretation, and analytical processing of financial data, which form the basis for management decisions and strategic planning. With the growth in the volume of information, the increasing complexity of business processes, and the rising demands for transparency in financial activities, traditional accounting models based on local automation of operations and digitization in its classical sense are no longer meeting the needs of the modern economy. Meanwhile, the digital transformation of accounting is becoming a natural and multi-level process that involves not only the introduction of technological tools, but also a systematic rethinking of the architecture of accounting activities. A significant difference between this approach and traditional digitalization is the structural reorganization of accounting processes, the change in the distribution of functions, and the increased role of integrated digital platforms as the basis for management. Changes in the professional activities of accountants are particularly significant: the digital environment requires proficiency in big data analysis tools, skills in interpreting results generated by intelligent systems, and the ability to act as coordinators of digital processes, guiding and verifying the work of algorithms. At the same time, digital transformation is changing the strategic priorities of organizations, stimulating investment in innovative infrastructure, the development of staff competencies, and the formation of a unified information environment that ensures the stability and adaptability of financial processes. The study aims to analyze the essence, characteristics, and trends of digital transformation in accounting, identify key differences from traditional digitization, and determine the role of modern technologies and professional competencies in shaping the new architecture of accounting activities. It shows that digital transformation is not a temporary initiative, but an objectively conditioned stage in the evolution of accounting systems, creating the conditions for improving analytical accuracy, management effectiveness, and the formation of long-term competitive advantages for organizations. The results obtained allow for a deeper understanding of the nature of changes taking place in the accounting sphere and for determining the directions for the further development of the digital architecture of accounting.

The need to update the methodological tools of economic analysis, taking into account the current changes in the economy of organizations in various fields and scales of activity, sets requirements for improving the algorithms of analytical calculations, the methods and procedures used, and the justification of quantitative metrics used to form financial indicators. The analytical assessment of the performance of the railway industry is based on external factors, such as sanctions pressure, government regulation, natural and climatic conditions, and competition from other modes of transportation. The state of the infrastructure, the efficiency of resource base management, and the specifics of cost formation are just a few of the significant internal factors that shape financial results. The problems of the applied methods of analysis in modern conditions are also relevant, which, on the one hand, is due to the fragmentation of the available methods of analysis, and the use of factor analysis methods in the conditions of a variety of influencing factors, on the other hand. The study includes an author's approach to the formation of a methodology for analyzing financial results for railway transport enterprises, taking into account the high systemic importance of this industry for the Russian economy. The study includes a systematization of the main external and internal factors that have a significant impact on the results of RZD's activities; an author's approach to the formation of an algorithm for analyzing financial results, which includes procedures for assessing the "quality" of profit for railway transport enterprises, taking into account the high systemic importance of this industry for the Russian economy. The study substantiates the need to include an assessment of the relationship between economic and financial profitability in the methodological toolkit using the «Financial Leverage Effect» criterion. In most of the proposed stages of analysis, factor analysis is recommended as a universal method that allows for the justification of management decisions aimed at improving financial results and profitability. The article provides examples of analytical calculations based on the accounting (financial) statements of Russian Railways. The focus is on the formation of various evaluative judgments based on the calculations. The reasons for such discrepancies are the diversity and inconsistency of the existing methods for analyzing financial results and financial condition. The results of the study will be useful for practitioners and researchers who are interested in current trends and prospects for the development of railway transport organizations.

At the current stage of society's development, digital transformation is increasingly becoming a part of the daily lives of businesses and society as a whole. Digital transformation is permeating all areas of economic activity, fundamentally altering business models, operational processes, and the competitive landscape. The purpose of this article is to study the impact of the digital transformation process on the strategic planning of organizations, identify the features and trends that arise as a result of the integration of digital technologies, and determine the key success factors that ensure the effective use of digital tools to achieve the organization's goals. This article explores the fundamental changes in organizational strategic planning under the influence of digital transformation. Key aspects of the transition from traditional to digital approaches in strategic management are analyzed, including shortening the planning horizon, the use of big data and analytics, the development of ecosystem thinking and customer centricity. The impact of digital technologies on strategic planning processes, the transformation of business models, and organizational structures is examined. Particular attention is paid to changes in environmental analysis methodology, risk management, innovation, and the ethical aspects of digitalization. A comparison of traditional and modern approaches to strategic planning is presented in the context of the increasing speed of change and uncertainty in the business environment. Modern approaches used in strategic planning, such as foresight studies and the Agile methodology, are outlined, allowing not only to predict future developments, but also to contribute to their implementation. This is because strategic planning in the digital era must integrate risk-oriented thinking at all stages, from strategy formulation to implementation.

The article discusses innovative methods of modernizing the competencies of academic staff aimed at increasing the competitiveness of universities. Modernization is studied as a process of cardinal restructuring of the competence system of academic staff on the basis of competency models updated to meet the demands of practice. The subject of the research is the author's models of competencies that ensure the development of scientific and educational teams. The purpose of the work is to analyze the contribution of the development and implementation of the LAUNCH, HUMMINGBIRD, HSC-12 and HTC-12 models to strengthening individual, team and institutional advantages for university staff and the university as a whole. The research is based on the methodology of the competence approach, which makes it possible to identify reserves for the development of the human potential of universities in order to achieve their strategic growth through working with the competencies of employees. The methods include a systematic analysis of materials personally received by the authors on projects for the assessment and development of competencies. The results show that the integrated KOLIBRI model makes it possible to identify Belbin role deficits, increasing the predictive effectiveness of teams by up to 15%; the HSC-12 model focuses on "hard" scientific competencies, contributing to the growth of publications and grants; the HTC-12 model enhances technological skills by integrating them into commercialization. The scope of the results is strategic personnel management in universities based on competence methodology. Conclusions: the introduction of these models increases competitiveness due to the synergy of competencies, with a 25% increase in team productivity and a 10-15% increase in universities as a whole. It is recommended to integrate the models into the personnel reserve systems for the sustainable development of universities.

The relevance of this study is determined by the need to formulate categorical foundations for adaptive crisis management of corporate entities in the current economic environment. Global challenges caused by economic, political, and technological changes require Russian corporate structures to develop new approaches and methods for responding to crisis situations. However, existing crisis management models often insufficiently take into account the internal differences and characteristics of corporate entities, which limits their effectiveness and adaptability in real-world situations. The purpose of this study is to develop and substantiate categorical foundations for the formation of effective models of adaptive crisis management of corporate systems, taking into account their differentiated state and characteristics. The key objectives of the study are: defining and formalizing the key categories underlying adaptive crisis management systems for corporate entities, and substantiating the structure and content of adaptive crisis management. The object of the study is corporate entities operating in the Russian context. The subject of the study is the categorical basis of adaptive crisis management systems. The study utilized general scientific research methods: conceptual differentiation, comparative analysis, modeling, and logical and abstract methods, ensuring a systematic and theoretically sound outcome. The findings can be used to develop adaptive crisis response models and evaluate their effectiveness. This research provides a scientific foundation for further work in the field of crisis management, identifying current issues, promising development areas, and methodological approaches to implementing adaptive mechanisms in Russian corporate structures.

The concept of the people requires rehabilitation and actualization. It is impossible to ignore it, since the people are the ones who create, shape the world around them, i.e., act as a subject. The character of the entire life of the people is determined by the dominant type of person. By identifying and describing the dominant type of person, Plato reveals the correspondingly dominant behavioral model and way of thinking in society, which are not static. The people's man represents a microcosm, absorbing all the fundamental qualities of his people. He is classless and can belong to any social strata. He is not determined by education, income, or such demographic concepts. The people's man perceives the fullness of the people's existence and rejects the very question of the meaninglessness of life. The people's man is the antithesis of the superman. For the people's man, there is life before and after his personal earthly existence. He does not perceive his own death as the end of the universe. The people's man should be classified as a historical man. The existence of a people, its self-realization in the most diverse spheres of life (economy, state building, political participation, art, self-government, religious self-organization) is possible as a result of the sum of an infinite mass of human wills. The people's individual, along with this understanding, fully understands the extent of their own responsibility. Through their activities based on responsibility, the people's individual eliminates their own alienation and attains immortality within the life of their people. First, a person must encounter themselves. This encounter presupposes the immediacy of communication, expressed in living speech, in living collaboration. A people that retains the ability to speak retains its vitality. For the national consciousness, articulation, not rationalization, is essential.

The immortal work of Georges Deleuze and François Guattari, «Anti-Oedipus», proved to be a landmark work for philosophical postmodernism, which, in the creative alliance of these authors, truly acquired not only a clear but also a complete form. The main themes, methodological and organizational parameters, conceptual framework, and even a specific intellectual space, allowing for the understanding and evaluation of postmodernism as a mass worldview, were developed with meticulousness and persuasiveness. The work proved to be very timely. On the one hand, philosophical postmodernism was already popular, but on the other, its subject matter and specificity were still unclear. A superb analysis of not only contemporary philosophical thought but also history, literature, aesthetics, and politics, Deleuze and Guattari have created transparent explanatory frameworks, clearly identifying all tendencies of deliberate ambiguity. One could say that Deleuze and Guattari have explained what is happening around us in real time and offered a purely postmodern interpretation of humanity's heritage. However, these ingenious explanatory frameworks presuppose neither an assessment of what is happening, nor any action, nor any hope for the future. The hero and creator of modernity—the schizophrenic, who is not a unique phenomenon inherent only to our time, but a historically active type of revolutionary, a symptomologist, heralding other times – is given absolute freedom to eradicate all traditional, inherently functioning structures and organizing systems. The process of reassembling everything anew becomes fundamental, not an evaluation or even attention to the new construct, since it cannot be durable; everything is superficial, elusive, and accidental. Viewed in this light, history, presented in three stages as different social machines, is clearly heading toward its end, as indicated by the disappearance of morality, the decoding of all social taboos, and the insanity of the schizophrenic, which deepens with each new stage.

This article is devoted to the study of life meanings and reflection among young people through the prism of philosophical and psychological concepts. Three main approaches to defining the meaning of life are considered: traditional, postmodernist, and integral. Each approach offers a unique perspective on the identity crisis experienced by young individuals in the context of globalization and the digital age. The historical background of this issue is analyzed by correlating classical philosophical trends such as ancient Greek philosophy, medieval mysticism, German classicism, and Russian existentialism, highlighting the contributions of domestic thinkers and their influence on psychological research that confirms the necessity of deep self-awareness and reflection for successful transition into adulthood. Through the lens of philosophical and psychological teachings, the nature and function of life-meaning orientations are examined, along with their connection to reflective practices and implications for self-identification and life choices of young adults. Emphasis is placed on the importance of creative and free choice in determining an individual's life trajectory. The role of education, family, and society in supporting youths' journey towards understanding the meaning of life is highlighted. The need for pedagogical initiatives aimed at strengthening reflective abilities and forming reliable life guidelines is justified, which will enable younger generations to successfully adapt to modern challenges and become full-fledged members of society.

The article considers postgraduate studies not just as a stage of professional training of future scientists, but as a significant socio-philosophical phenomenon characterized by intense existential experiences and reflections on the meaning of existence and professional development. Modern society has a significant impact on the professional development of graduate students, emphasizing the complex intertwining of personal aspirations and external pressures created by institutional norms and requirements. The phenomenon under study is considered through the prism of the concepts of Martin Heidegger and Karl Jaspers, which make it possible to analyze the inner experience of a graduate student, including intensive reflection, the search for meaning, and balancing between personal vocation to scientific knowledge and mandatory compliance with the requirements of educational and scientific organizations. The empirical component of the study is based on a content analysis of modern sources (mass media, forums and social networks for 2022-2025). The content analysis revealed a significant contrast between the public, mostly positive, image of graduate school, disseminated in the media, and private, critical narratives contained on fairly anonymous discussion platforms and reflecting the real difficulties of graduate students (administrative obstacles, emotional burnout, lack of financial stability). The work leads to the conclusion that graduate school is a space where special «borderline situations» (according to Jaspers) unfold, creating a potential threat of loss of authenticity («fall» according to Heidegger) under the influence of institutional requirements, but at the same time containing a powerful potential for an existential breakthrough and gaining authenticity through conscious acceptance of one's scientific vocation and mission.