УДК 657

DOI: https://doi.org/10.36887/2415-8453-2019-4-29

Doctor of Economics, Professor, Academician of the Academy of Economic Sciences of Ukraine
Head of Department of Banking and Financial Services
Simon Kuznets Kharkiv National University of Economics

JEL classification: G21; M41; O31; L22


Introduction. Due to the crisis in the domestic economy, the industry has declined. Due to the growth of competition in the domestic and world markets, some companies do not have the proper pace of development. This encourages the creation of financial and industrial groups. In a digital economy, one of the most important factors in maintaining the competitiveness of such entities is innovation. In this regard, in-depth research requires accounting.

The purpose of the study is to determine aspects of the formation of accounting and information support for banking innovations in financial and industrial groups activities in a digital economy.

Results. The state of the domestic economy is characterized and attention is focused on the decline of the production sector. The influence of integration and globalization on the competitiveness of domestic enterprises is outlined. The role of financial and industrial groups in the national economy is described, their essence is revealed. The necessity of state assistance in supporting the activities of financial and industrial groups has been proved. The key features of the concept of «financial and industrial group» are determined. The importance is emphasized and the functions of banks in the financial and industrial groups are highlighted. The causal relationship of the formation of financial and industrial groups is established, its characteristics are given taking into account the conditions of digitalization of the economy. The negative aspects of the activity of financial and industrial groups are highlighted. The specific features of accounting and information support of innovation activities of financial and industrial groups in the digitalization of the economy have been determined in accordance with the characteristics of the concept of financial and industrial group and the cause-and-effect relationship of their existence.

Conclusions. The formation of accounting and information support for innovation activities of the financial and industrial group should be carried out taking into account the specifics of its members’ activities and in accordance with the digitalization trends of the economy.

Key words: accounting and information support, financial-industrial group, innovations, innovative activity, bank.


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The article was received 15.09.2019