Formation of the Human Resource Potential of the Enterprise Management System for Financial Risk Management and Financial Rehabilitation under Conditions of Digitalization

Abstract

Abstract. The article examines the impact of IT technologies – automation, business analytics, artificial intelligence, RegTech solutions, and cyber-resilience tooling – on the human resource potential of the enterprise management system in the context of financial risk management and financial rehabilitation. Based on a systematic analysis of peer-reviewed publications from 2020–2025 and institutional documents of the European Union, International Monetary Fund, Organisation for Economic Co-operation and Development, UNCTAD, and the United Nations Development Programme, it is substantiated that the digital transformation of the enterprise finance function shifts the structure of scarce resources: from transactional labor to interpretive capacity – the ability to translate digital signals into defensible managerial decisions under uncertainty. It is established that automation and analytics jointly reshape the finance function, yet their synergistic effect materializes only when strategically aligned with organizational objectives; otherwise, digitalization produces an illusion of data-driven decision-making. The mechanism through which digital transformation expands the enterprise's option space and increases risk-taking propensity faster than managerial capacity to assess consequences is revealed. Cyber resilience is analyzed as a component of financial management that transmits ICT risks into financial threats – liquidity crises, reputational losses, and operational collapse. In the Ukrainian wartime context, the staffing potential deficit is structurally deepened by migration and mobilization-driven labor losses, increased operational volatility, and intensified cyber threats, creating a paradoxical situation: the very circumstances that heighten the need for digital tools simultaneously degrade the human resource potential required for their effective use. It is shown that European integration further tightens competency requirements through digital operational resilience regulation (DORA) and preventive restructuring norms, generating "compliance by proxy" even for non-financial enterprises. The article advances the authorial position that the optimal model for Ukraine is "resilience governance first," which prioritizes IT investments with measurable contributions to early warning, cash-flow control, and restructuring optionality; institutionalizes hybrid finance-IT roles; develops governance literacy rather than mere tool literacy; and builds sanation capacity as a preventive rather than emergency function.