Strategic Management of Intangible Assets: Internal Control Systems and Economic Security in Innovative Enterprises

Article DOI: https://doi.org/10.57017/jaes.v20.si.1(91).08

Author(s):

Iryna BABICH Department of Accounting and Auditing, Lutsk National Technical University, Ukraine
Oleksii TERNOVSKYI Department of Accounting, Analysis and Audit, Odesa National Economic University, Ukraine
Liubov KRAVCHENKO Department of Intellectual Digital Economy, Admiral Makarov National University of Shipbuilding, Ukraine
Lilia BUBLYK Department of Organisational Management, Lviv Politechnic National University, Ukraine
Sergii GOLUBYTSKYI Department of National Security, Interregional Academy of Personnel Management, Kyiv, Ukraine

Abstract:

Copyright© 2026 The Author(s). This article is distributed under the terms of the license CC-BY 4.0., which permits any further distribution in any medium, provided the original work is properly cited.

Article’s History: Received 15th of November, 2025; Revised 29th of December, 2025; Accepted 24th of February, 2026; Available online: 15th of March, 2026. Published as article in the Volume XXI, Special Issue 1(91), 2026.

How to cite:

Babich, I., Ternovskyi, O., Kravchenko, L., Bublyk, L., & Golubytskyi, S. (2026). Strategic Management of Intangible Assets: Internal Control Systems and Economic Security in Innovative Enterprises. Journal of Applied Economic Sciences, Volume XXI, Special Issue, 1(91), 161 – 175. https://doi.org/10.57017/jaes.v20.si.1(91).08

Declaration of Competing Interest: The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.

Acknowledgments/Funding: N/A

Conflict of Interest Statement: The authors declare that they do not have conflict of interest.

Data Availability Statement: The data that support the findings of this study are available from the corresponding author upon reasonable request.

Ethical Approval Statement: This study is based exclusively on publicly available secondary data and firm-level financial information. No human participants, personal data, or confidential information were involved. Therefore, ethical approval was not required for this research. The authors confirm that the study was conducted in accordance with applicable research integrity and academic ethics standards.

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