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Economic Analysis: Theory and Practice
 

Changes in approaches to analyzing and monitoring the financial condition of organizations

ISSUE 7, JULY 2026

Received: 6 May 2026

Accepted: 29 May 2026

Available online: 30 July 2026

Subject Heading: FINANCIAL STABILITY AND SOLVENCY

JEL Classification: C80, D01, D20, O12

Pages: 161-179

https://doi.org/10.24891/qvinbl

Yurii A. TATAROVSKII Samara State University of Economics (SSEU), Samara, Russian Federation
Tatarovsky.yury@yandex.ru

https://orcid.org/0009-0004-3671-9890

Subject. Regulatory methods for monitoring the financial condition of organizations used by government agencies during periods of economic crisis.
Objectives. The study of changes in approaches to information and analytical support of management decisions by government agencies in terms of control and regulation of activities, reflected in the regulatory methods for monitoring the activities of socially and economically significant business entities in 1999–2022.
Methods. The content analysis of methodological approaches to monitoring contained in normative methods is used; general scientific principles and methods of cognition, including comparison, abstraction, generalization.
Results. Key trends in the evolution of monitoring methods have been identified: the transition from liquidity assessment based on the balance sheet to cash flow analysis; reduction in the use of traditional financial ratios; strengthening the role of social aspects of organizations; increasing the importance of management reporting and expert assessments; increasing the efficiency of information collection; reducing the number of indicators while expanding the covered aspects of activities.
Conclusions. The research allowed us to formulate evolutionarily basic changes in the requirements of stakeholders (government agencies) for information support for managerial decision-making (control and regulation of the activities of socially and economically significant organizations). Understanding these requirements and trends helps to identify the information needs of stakeholders, which in turn should determine the direction of development of economic analysis methods. Monitoring is becoming a sought-after area of economic analysis, but requires further development of the methodological apparatus.

Keywords: financial analysis, monitoring, strategic organizations, bankruptcy, business analysis

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