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SECURITY DETERMINANTS OF ACCOUNTING AND ANALYTICAL SUPPORT DESIGN FOR CORPORATE MANAGEMENT OF MARKETING INNOVATIONS AND COMPANY REPUTATION IN INTERNATIONAL BRANDING

Andriy Pylypenko,Mark Grinchenko

2025 · DOI: 10.32752/1993-6788-2025-1-291-138-148
Actual Problems of Economics · 0 Citations

Abstract

The globalization of the market environment and the emergence of fundamentally new risks

in promoting value have intensified the need to develop accounting and analytical support (AAS)

systems for corporate governance of marketing innovations and corporate reputation. These systems must meet the requirements of international branding and address growing demands for operational security. A fundamental transformation in the capital structure of modern corporations,

toward an increased share of intangible assets, has reduced the informational value of traditional

accounting systems. These systems remain focused on recording past financial transactions and fail

to satisfy the management's growing need for relevant information to support security-oriented governance of intangible value drivers. This article aims to develop theoretical and methodological

foundations for organizing accounting and analytical support for security-oriented corporate governance of marketing innovations and corporate reputation within the context of international

branding. The study applies systems analysis, structural-logical methods, synthesis and generalization techniques, and a holarchic approach to identifying security determinants. The research substantiates the need to expand the scope of AAS to include: marketing innovations as distinct investment projects, corporate reputation measurements based on the Reputation Quotient and RepTrak

models, and international brand capital through non-financial metrics. A conceptual model of

integrated AAS is proposed, which treats marketing innovations, corporate reputation, and global

branding as a unified and interrelated management object. A system of security determinants is

developed, encompassing reputational security, cybersecurity of accounting data, ESG compliance,

supply chain resilience, personal data protection, and algorithmic safety. The paper also outlines

approaches to integrating these determinants into a balanced scorecard framework by linking them

to AAS objects, innovation lifecycle stages, and relevant KPIs. The research findings provide a

foundation for proactive management of reputational and branding risks in the context of a hypercompetitive global economy