Information and financial technologies of hybrid wars: methodological approaches to the analysis of the content, occurrence, response and prevention

Abstract

The article studies goals and application methods of information and financial technologies in the so-called hybrid wars, which recently have become actively used by many influential countries in the world. Authors of the article propose scientific and methodological guide and appropriate methods for hybrid wars prompt prevention, detection, analysis and development of responding methods. Authors emphasize that recently world is opted for new, less economically costly mode of warfare rather than wars traditional methods. One of these types of wars is the so-called hybrid wars. This type of war has many aspects, but the authors of this article have focused only on one of them, the interest of which has appeared recently, namely - information and financial technologies (IFT) of conducting this type of war.
 Based on this, the article discloses the content of the hybrid warfare IFT and main goals pursued by the so-called «aggressor country», and presents developed by the authors general scheme of the scientific and methodological guide for conducting hybrid warfare IFT manifestations research, which consists of the phase of identification of occurrence of the hybrid warfare IFT manifestations and three interrelated methods: methods of analysis of hybrid warfare IFT manifestations; methods of development of responding measures to the manifestations of hybrid warfare IFT; methods for developing and implementing measures to prevent the emergence of hybrid warfare IFT manifestations, etc. Article further outlines the schemes and the detailed content of these methods.
 The authors of the article emphasize that in order to counteract the manifestations of hybrid warfare IFT, should be developed the measures aimed to elimination of the consequences of established negative facts, as well as to prevention the occurrence of cases which lead or may lead to their occurrence in the "target country". For this purpose, they are offered purposely deducted methodology, scheme and general content of which are presented in the article. The main which they insist on is that no grounds should be created in the country to accuse country or its authority in financial fraud. That is the only way to prevent the use of hybrid warfare IFT towards the country.

Організація Та Формування Системи Фінансового Обліку: Реалії Сьогодення

“…Особливості організації та формування системи фінансового обліку досліджували В. Борохвостов, Л. Скуріневська, Ю. Луцик [1], Ю. Когут [2], Д. Кобець [3] та інші. Дослідження впливу війни та її наслідків на систему фінансового обліку українських підприємств були проведені такими науковцями, як П. Пузирьова [4], Г. Кононенко [5], С. Бабінська [6] та іншими.…”

“…Крім того, при підготовці фінансових звітів необхідно дотримуватися міжнародних стандартів бухгалтерського обліку, таких як Міжнародні стандарти фінансової звітності (МСФЗ), та враховувати їхні вимоги стосовно розкриття інформації. Також важливо проводити аналіз чутливості до різних сценаріїв, щоб оцінити потенційні наслідки різних ризиків та змін у зовнішньому середовищі [1].…”