Changing patterns of business behavior: The Ukrainian experience of adaptation of global accounting and financial mechanisms

¹ National Aerospace University “Kharkiv Aviation Institute”, Finance, accounting and taxation Department, 61070, 17 Chkalova St., Kharkiv, Ukraine
² Volodymyr Dahl East Ukrainian National University, International Economics and Tourism Department, 49010, 74 Gagarin Avе, Kyiv, Ukraine

^* Corresponding author: a.likhonosova@gmail.com

Abstract

In the context of growing turbulence in economic development, it becomes necessary to determine the main patterns of interaction between business and its counterparties. The purpose of this study is to determine behavior patterns - patterns and eliminate existing obstacles to leveling negative phenomena in the economy and finding conditions for meeting business needs, incentives for further development, improving the quality and standard of living, attracting more financial resources, investments to ensure production. The methodological basis of the study was modern regulatory and legislative sources of formation of accounting and financial mechanisms and patterns in business activity. In the conducted researches, methods of dialectics, methods and principles of scientific knowledge. As a result of the study, the possibility of substantiating the patterns of business behavior that form the system of financial, transactional management and strategic accounting of intellectual property and its structural components based on a complex of conceptual approaches is determined: the theory of intellectual capital, intellectual property valuations, accounting and management, the methodology of net intellectual capital accounting. Conclusions are presented by the optimal variant of pattern changes that corresponds to the selected conditions of adaptation of the accounting and financial mechanism to the conditions of business development can be obtained only on the basis of intuitive selection, appropriate traditional methods, algorithms, strategies, which will be the basis of the set goals and tasks related to the nature of doing business.