Розвиток інновацій у системі фінансового контролю підприємницьких структур: соціальні проблеми впровадження та правовий статус інформаційних ресурсів

Abstract

The article is devoted to studying the impact of the rapid development of financial technologies (fintech) on the system of financial control in business structures. The systemic changes in financial services thanks to fintech are highlighted, and its importance and challenges for modern business are emphasized. The article includes research on various fintech innovations, including digital payments, blockchain, artificial intelligence, and data analytics. The work examines social problems associated with introducing innovations and the legal status of information resources involved in financial control. The potential advantages and problems of introducing technological and financial innovations into the financial control system are substantiated. Adhering to ethical principles, including data privacy, transparency, and bias, was emphasized, especially when implementing blockchain and artificial intelligence innovations. The risks and challenges associated with introducing fintech innovations in financial control were revealed, and the authors analyzed social aspects such as resistance to change, uncertainty in new technologies, and information confidentiality. An important consideration is also the legal status of information resources used in financial control. A few limitations and synergistic effects in the financial control of business structures, positive and negative aspects of innovations in the financial control system, and determination of ways to overcome existing challenges have been identified. The methodological basis of the article includes historical and logical methods, legal, ethical, comparative analysis, and data triangulation methods. The historical and logical method is used to analyze the evolution of financial and technological innovation. With the help of legal analysis, normative legal acts relating to the relevant sphere of social relations were studied. The ethical analysis allowed us to identify ethical guidelines for assessing the social and legal consequences of innovations in financial control. Comparative analysis has become the basis for comparing enterprise approaches to introducing innovations into the financial control system. Generalizing situational problems made it possible to evaluate the results of innovation implementation by business structures. The data triangulation method ensured the high reliability of the research results. The integration of these methods made it possible to obtain a comprehensive understanding of innovations in financial control, to study the social problems of their implementation, and to study the legal status of information resources in the context of relevant risks and challenges. Keywords: business structures, innovative development, financial control, social risks, social challenges, information resources, legal information.