The article discusses the problems and prospects of digitalization of the transport industry. The policy of modernization, introduction of advanced automated systems and highly automated vehicles is consistently implemented here. Having identified the main digital technologies used in transport activities, the problems and threats associated with digital transformation are considered. Having analyzed the conceptual framework and features of the legal regulation of the regulatory framework, conclusions are drawn about the lack of a single approach and uniformity both in terminology and in the mechanism of regulation. Special attention is paid to the issues of regulation of the information space that arise in the process of ensuring the safety of the functioning of the transport infrastructure. The issue of employment, potentially arising from the spread of artificial intelligence and unmanned vehicles, is also touched upon. In order to solve urgent problems, the need for mandatory insurance of the most risky elements of the transport system is justified, which is still an omission. In conclusion, it is noted that due to the urgency and inevitability of the digitalization process in all areas of society and, in particular, the transport industry, it is necessary not only to keep up with current trends, but also, first of all, to create conditions that meet the needs of the effective functioning of the system itself.

The article substantiates the relevance of research into issues of increasing the reliability of financial reporting. In this regard, the formation of an effective system of financial control over accounting reporting is identified as a primary task. To solve this problem, it is necessary to increase the efficiency of control both in the process of generating reports and subsequent control over already compiled reports. Internal control is provided directly by the accounting service and independent internal controllers, including an internal controller, auditor, and auditor. External control is provided by tax services in the process of forming the state information resource of accounting financial statements and audit companies. The article examines the functions of the main elements of the financial control system for accounting reports and suggests directions for improving the efficiency of their activities. Particular attention is paid to internal control and external audit systems, the functioning of which should be aimed at increasing the reliability of financial reporting in the interests of external users.

Sensitivity analysis has a wide application in modern conditions. This article reveals the possible variants of its practical use. One of the directions of sensitivity analysis is associated with assessing the impact of factors on the organization profit margin. This particular approach allows businesses not only to identify potential risks but also serves as a basis for making management decisions aimed at optimizing costs and increasing profitability. The object of research in the article is a hypothetical business model of an educational center. The subject of the research is the behavior of key performance indicators and assessing their impact on the organization’s profit margin through sensitivity analysis. The authors propose a grouping of the educational center’s costs depending on the level of cost occurrence. A model of the relationship between the main key factors is graphically presented. Also, the authors propose three variants of profit sensitivity analysis: in the a two–factor matrix of values, using flexible budgets, and based on the assessment of the factors impact on the profit amount and other dependent indicators. It was indicated the advantages and disadvantages for each sensitivity analysis variant, which facilitates the choice of methods for their practical application.

The article is devoted to the organization of accounting in small enterprises. Proper and effective organization of accounting is of great importance for the development and existence of each enterprise. Choosing the right accounting methods suitable for a particular organization, which take into account all its features of functioning and the specifics of its activities, provide the company with reliable information on the basis of which management decisions are made that are important for the further functioning and development of the enterprise, as well as accounting (financial) statements are compiled. The article provides recommendations on the organization of accounting for small organizations. These include the reasonable choice of the person who is responsible for accounting, the choice of the form of its management, the use of an abbreviated chart of accounts, which groups accounting accounts into enlarged groups, as well as the use of the cash method and the use of abbreviated reporting forms. All the recommendations presented in the article allow you to collect information about the state and movement of accounting objects more quickly and in the most convenient way, as well as reduce the intensity of the accountant’s work.

Adaptive models of strategic analysis are crucial in unstable market conditions for modern organizations. These models assist organizations in identifying and responding to the changing business environment, ensuring their sustainable development and competitive market position. The use of adaptive management allows companies to make flexible and informed decisions considering the impact of digitalization on business relationships. Factors such as leadership, culture, structure, and business strategy play an essential role in supporting organizational changes and adaptation. This paper discusses the fundamentals of adaptive management, including models of strategic analysis and strategic management. It covers the theoretical foundations of adaptive management, organizational structures with an adaptive management type, adaptive analysis models, and provides examples of companies that employ various tools. Additionally, a model of adaptive organizational management is developed, enabling companies to evolve in uncertain conditions. This model includes three subsystems: diagnostic of premises, selection of the optimal option, and implementation of the strategic scenario. The article concludes that adaptive strategic management is quite relevant in the context of variability and high environmental uncertainty; however, the strategy should not remain static.

The globalization of market conditions leads to the development of positions that influence the modification of the national economy. There is a change in business models, a rearrangement of the system of international division of labor. One of the modern business models is the investment and construction of industrial parks, industrial clusters that integrate on their territory the production and logistics capacities necessary for the optimal production and distribution of certain goods. The development of these models in the country, in addition to optimizing production and logistics processes, also makes it possible to influence the economy of the region in which the park is located, both from an economic and demographic point of view, providing jobs. The study describes the current state of development of industrial parks as one of the main sectors of industrial production.

In the dynamic development context of the information technology sector, especially crucial for Russia at the moment, the adoption of agile project management methodologies becomes a necessary step for companies to effectively respond to changes, enhance product quality, and achieve market success while maintaining competitiveness. Therefore, the aim of this research is to assess the degree of implementation of agile project management methodologies in IT companies in Russia. The study was conducted through online surveys of practicing specialists in the field of managing innovative projects. Specialists were asked a general question about their application of agile methodologies, as well as four questions regarding specific aspects: requirements gathering, planning, communication with clients, and team communication. The article describes which aspects of agile project management methodologies are practiced by surveyed specialists. In conclusion, it is noted that employees tend to use hybrid project management approaches more frequently than pure agile methodologies. Agile principles are more commonly integrated into client communication and team communication, and less so in requirements gathering and planning.

Currently, many organizations see an urgent need for systematic and targeted development of the skills and abilities of their employees, and are reviewing their training concepts and strategies, since changes in the external and internal organizational environment require adaptation to new processes, procedures, technologies and systems. Commercial banks are no exception to this rule. International studies reflecting the practice of personnel policy and human resource management in the largest banks in the world, such as JP Morgan, Bank of America, Citigroup, KCB, Equity, Pan–African Bank, Bank of Africa, etc., show that corporate training is highly appreciated by employees, is perceived as a mechanism of motivation and employee loyalty, helps reduce turnover personnel and increase the productivity of their work. Thus, personnel development through corporate training programs becomes a necessary and integral part of the personnel policy of modern companies in the banking sector, integrated into the strategy of corporate training and personnel policy in the unity of strategic goals and objectives of general management.

The essence of social capital in modern conditions is manifested in new forms of realization, such as the proactivity of individuals and networking. These forms are at the same time catalysts for the process of accumulation of social capital, which necessitates their study. The accumulation and multiplication of social capital is impossible without a systematic study of such forms as networking and proactivity, which is just beginning today. The increase of macrosocial capital is possible through the development of forms of individual (microsocial) capital. The subject of the research in the article is the processes of formation and functioning proactivity and networking, their specifics in Russia. The research results are to identify new forms of social capital that have manifested themselves in the 21st century and to identify a new function of these forms — the function of a catalyst for the accumulation of social capital.

Entrepreneurship education draws interest from educational community. This subject is becoming more relevant and in demand as entrepreneurial skills become key to a successful career and business development. The article discusses the importance of learning flexible methodologies in modern business. The purpose of this article is an analytical review of Russian practices of teaching flexible project management methods on educational platforms. A wide overview of training courses on Russian educational platforms is presented, their effectiveness and relevance for the development of entrepreneurial competencies are analyzed. The analysis of the most popular educational platforms such as Netology, Skillbox, GeekBrain, IT Academy, City Bisiness School, OTUS is carried out. It is concluded that training programs on flexible project management methods are directly related to the development of entrepreneurial competencies. They focus on communication, collaboration, adaptation and continuous improvement.

The article discusses the features of an inclusive culture at two levels: the economy and the organization, and defines the concepts of «inclusive culture of an organization» and «inclusive leader». The author aims to analyze the main aspects related to the formation of an inclusive culture, which involves the development of the principles of equality and diversity. The work provides data confirming the need to introduce the principles of inclusiveness into the practice of Russian enterprises and organizations and presents conclusions about the impact of an inclusive culture on the effectiveness of the organization.

Issues of ensuring the financial security of the country have always played an important role not only in times of crises but also in conditions of relatively stable functioning of the economy and financial system. Financial security, along with food and energy security, is part of national economic security and plays a leading role at the macro and micro economic levels. It is especially necessary to note the rapid development of digitalization processes which directly affect the stability of the financial system and its security. The financial systems of Arab countries, being included in the global financial system, are directly or indirectly exposed to almost all possible risks that arise and evolve in the global financial markets and in the global economy. Ensuring financial security in the countries of the Middle East and North Africa region is one of the top priorities for the leadership of these countries. These tasks boil down to, among other things, reducing sovereign risk ensuring unity in regulatory approaches to ensuring cross–border transactions, transparency in trade finance transactions taking into account the imposition of sanctions against some countries, and ensuring cybersecurity in the context of digitalization of financial processes remains an important aspect. This article examined and analyzed some of the aspects of the financial security of Arab countries including taking into account the inclusion of innovative processes in world practice, and there are also presented the problems of the countries of the Middle East and North Africa region which contribute to an increase in the likelihood of imbalance in processes to ensure the financial security of the region generally.

The article starts by highlighting the significance of small and medium enterprises (SMEs) in the Kazakhstan economy, emphasizing their role as drivers of innovation, job creation, and overall economic development. It discusses the challenges faced by SMEs in accessing finance, technology, and markets, which often hinder their ability to innovate and invest effectively. Moreover, the article delves into the regulatory and institutional frameworks governing SMEs in Kazakhstan, examining the policies and initiatives aimed at fostering a conductive environment for innovation and investment. It explores government support programs, tax incentives, and regulatory reforms designed to stimulate SME growth and entrepreneurship. Furthermore, the paper explores the importance of fostering collaboration and partnerships between SMEs, larger enterprises, research institutions, and government agencies to promote innovation and investment. It discusses the role of industry clusters, innovation hubs, and incubators in facilitating knowledge exchange, networking, and access to resources for SMEs. The article also examines the role of education and skills development in enhancing the innovative capacity of SMEs in Kazakhstan. It highlights the need for targeted training programs, capacity–building initiatives, and entrepreneurship education to equip SMEs with the necessary skills and knowledge to innovate and compete in a globalized economy. Additionally, the article explores the potential of digitalization and technology adoption in driving innovation and investment among Kazakhstan SMEs. It discusses the opportunities presented by digital platforms, e–commerce, and emerging technologies such as artificial intelligence and blockchain in enhancing SME productivity, efficiency, and competitiveness.