METHODOLOGICAL APPROACHES TO ASSESSING DIGITAL GOVERNANCE IN JOINT-STOCK COMPANIES
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp289-295Abstract
This article examines the economic essence of digital governance in joint-stock companies, with a particular focus on banks operating under conditions of institutional and technological transformation. The study argues that digital governance should not be reduced to automation or IT adoption, but should be interpreted as a data-driven management system influencing decision quality, risk management, compliance, and financial stability. Using a systematic and comparative approach, the limitations of macro-level indices such as DESI and EGDI are identified in assessing corporate governance effectiveness. To address this gap, the paper proposes an integrated author’s indicator system and an integral evaluation model linking digital governance maturity with economic and risk-related outcomes. The findings provide a methodological basis for empirical analysis and practical application in banking governance
Keywords:
digital governance joint-stock companies banking sector data-driven management performance evaluationReferences
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