Tyshchenko D. S. Financial Provision for the Digital Transformation of the Economy. – Qualifying scientific work on manuscript rights. Dissertation for obtaining a Doctor of Philosophy degree in a specialty 072 Finance, Banking, and Insurance (07 Management and Administration). – V. N. Karazin Kharkiv National University, Ministry of Education and Science of Ukraine, Kharkiv, 2026.
The dissertation is devoted to the substantiation of the theoretical and methodological foundations and the development of practical recommendations for the financial provision for the digital transformation of the economy.
Digital transformation is identified as a key driver of the development of national economic systems, public administration, and social institutions, encompassing processes of structural modernization at the macro-, meso-, and micro-levels. The need to establish a unified digital space based on the interoperability of information systems, data standardization, advanced digital technologies, and the collaboration of academia, business, and government has been substantiated. The author’s concept of the digital transformation of the economy is presented, integrating digital technologies, innovation ecosystems, and the principles of sustainable development. Based on this concept, a paradigm of innovation-driven digital integration has been developed, defining the strategic foundations of digital transformation and ensuring the sustainable development of the economy.
Financial provision has been identified as a system-forming factor of the digital transformation of the economy and is conceptualized as a multilevel system for the accumulation, allocation, and utilization of financial resources. A reference model for the financial provision of the balanced development of economic systems under conditions of digitalization has been developed. The model is based on a systemic approach to the mobilization, allocation, and efficient use of financial resources, enabling the formation of an ecosystem that fosters digital entrepreneurship, the development of high-tech business, and the financial support of digital innovation.
An organizational and methodological approach has been substantiated, and an imperative architectonics of the financial provision of the digital transformation of the economy has been developed. A classification of instruments for the financial provision of digital transformation has been developed, a matrix-based approach to the systematization of their functional characteristics has been proposed, a system of strategic dominants for selecting the target financing model has been formulated, and a balanced scorecard for evaluating the effectiveness of the financial provision of digital transformation has been developed.
A comprehensive assessment of the financial provision for digital transformation has been carried out, supplemented by authorial coefficients of crisis resilience, post-crisis recovery, digital sales channel monetization, and an integral index of enterprises’ digital capability. An analysis of digital transformation trends has been conducted, and sectoral profiles of digital capability have been typified, enabling the identification of structural imbalances in the financial provision of digital changes and confirming the decisive role of investment, credit, infrastructural, and capitalization factors in shaping the effectiveness of digital transformation. A correlation and regression analysis has been performed, substantiating the transition to a differentiated multichannel model for supporting digitalization processes and defining strategic guidelines for optimizing the structure of financial sources of economic entities.
For the first time, a conceptual strategy for the financial provision of the digital transformation of the economy has been substantiated, integrating a matrix of strategic opportunities, priority profiles, resource support centers, and organizational and financial implementation mechanisms. Alternative sources and mechanisms for the financial support of digitalization have been substantiated, along with approaches to the adaptive management of capital structure under conditions of digital transformation.
Based on scenario modeling, methodological approaches to optimizing the financial provision of digital transformation have been improved through the application of the balanced scorecard and a portfolio approach.
A reference model for optimizing the sources of financial provision for enterprise digital transformation has been proposed, and the methodological toolkit for optimizing the enterprise capital structure has been improved.
Keywords: financial provision, financial architectonics, multichannel financing, financial strategy, financial stability, financial technologies, digital transformation, digital economy, unified digital space, digital ecosystems, digital capability, management, optimization modeling, balanced scorecard, innovations.
