Методологічні підходи до формування стратегічного напряму відповідальної поведінки учасників фінансових відносин

Abstract

У статті у межах біхевіористичної парадигми запропоновано виокремлення стратегічного напряму відповідальної поведінки. Мета статті – з’ясування підходів, які сприяють упорядкованості і прогнозованості відповідальної поведінки у фінансових відносинах. Для досягнення поставленої мети автором використано біхевіористичний, системний, ситуаційний підходи, метод причинно-наслідкового моделювання та стратегічного управління. Автором доведено, що стратегічне управління фінансовими відносинами, попри їх ситуаційний характер, має базуватися на детермінації причинно-наслідкових зв’язків у «поведінковому ланцюгу». Особливу увагу приділено трансформації відповідальності у дієвий ресурс, здатний упорядкувати фінансову діяльність, що мінімізує прояви опортуністичної поведінки. Within the framework of the behavioral interpretation of financial relations, this article substantiates the necessity of employing a comprehensive methodological approach to forming a strategy for responsible behavior. Such an approach is essential for the full utilization of behavioral factors' potential in addressing the challenges of recovery and further socioeconomic development. The objective of the article is to elucidate the methodological approaches that foster the structuredness and predictability of responsible behavior within financial relations. To achieve this purpose, the author leverages a comprehensive methodological framework, encompassing behavioral, systems, and situational approaches, alongside causal modeling and the principles of strategic management. The study emphasizes the importance of the predictably directed evolution of financial relations, notwithstanding their inherently subjective and situational nature. It is noted that, in practice, the developmental state of financial relations, as well as the diversification of their directions and forms, must be ensured through the design of a clearly formulated strategy. The article examines the concept of strategy, including its types and purposes, as a critical foundational step preceding its development and implementation. The key methodological approaches are outlined, allowing for a comprehensive assessment of the conditions under which responsible behavior is transformed into a resource capable of effectively organizing and directing relations vital for financial management. This is achieved, in particular, by identifying the optimal placement of the complex mechanism of responsibility within the behavioral chain. The significance of the latter has been clearly evidenced by the events related to military actions. Attention is drawn to the fact that the active post-war economic recovery of Ukraine – a goal difficult to achieve without international assistance – is not an automatic process but is substantially determined by the responsible behavior of the recipients. Responding to these requirements necessitates the practical implementation of cause-and effect relationships within the behavioral chain when developing regulatory models for all economic agents to steer them onto a sustainable development trajectory. A fundamental condition for the success of such measures is a corresponding strategy that defines the directions for changing developmental dynamics within specific internal and external environments, as embodied in its general provisions, rules, and regulatory processes. The study argues that within the general financial strategy, the identification of a specific strategic direction – the responsible behavior of financial relations participants – acquires particular significance. This direction is aimed at profound changes for the systemic transformation of behavioral models in the development of financial relations at all levels. Its practical implementation must be grounded in the conceptual foundations of behavioral finance, as well as systemic and situational approaches, thereby minimizing the prevalence of opportunistic behavior and its overall negative impact.