FACTORS INFLUENCING THE COMPLIANCE SYSTEM: CLASSIFICATION AND CONTENT
О. В. Боберський · INNOVATIVE ECONOMY · 2024
Purpose. The aim of the article is to identify and analyse the factors influencing the compliance system and classify them according to their degree of impact on the activities of business structures, detailing the characteristics of their main content. Methodology of research. The following methods were utilized to achieve the research goal: statistical (for interpreting information on the priority areas of compliance in Ukraine); analysis (to identify the priority compliance areas for domestic enterprises); graphical (for the visual representation of information); implication scales (to assess the impact of individual factors on the compliance system); and system-structural (where all structural elements of this study are organized in a logical sequence). Findings. The priority directions of compliance in Ukraine were analysed in the paper. It has been determined that the highest priorities among domestic companies were the fight against corruption, compliance with antimonopoly legislation and norms of business ethics. Both external and internal factors influencing the compliance system were identified based on the data gathered, and the nature of their influence was categorized as positive, negative, or mixed (see Fig. 2). The content of factors influencing the compliance environment of domestic enterprises is characterized depending on their action. Originality. External and internal factors of influence on the compliance system with their positive, negative and mixed effects are analysed in detail, and their main content of action, which allows for the development of methods of their management, is characterized. Practical value. The developed practical recommendations can be used to develop solutions with the aim of minimizing the effect of factors with a negative impact and maximizing the positive impact in the process of creating accounting and analytical information about the factors of influence on the compliance system of domestic business structures. Key words: compliance, compliance system, factors influencing the compliance system, audit of the compliance system.