RETAIL IN THE CONTEXT OF BUSINESS RESILIENCE

Keywords: business resilience, retail trade, resilience strategy, accounting, inventory

Abstract

The purpose of the article is to provide a scientific substantiation of ensuring a high level of resilience of retail enterprises as a key factor of their stability and ability to adapt to dynamic changes in the external environment. Methodology of research. Methods of comparative analysis, synthesis, and generalization of foreign studies were applied, covering aspects of retail system functioning, logistics, e‑commerce, and supply chain management in the dimension of business resilience. Results. It has been determined that the specific characteristics of the functioning of the retail sector leave their imprint on the methodology for defining the business resilience indicator and on the possible strategies for its improvement. The literature review revealed that external shocks affected retail system components differently. In logistics, increasing safety stocks enhances adaptability but reduces operational efficiency. In supply chains, key directions for strengthening resilience include digitalization, inventory management, flexibility, collaboration, and end‑to‑end visibility. E‑commerce is identified as an important instrument for building resilience in retail enterprises. Methodological approaches to resilience measurement include the development of a composite index that takes into account diversity, proximity to infrastructure, and the socio-economic status of territories. Diversity of retail formats, multifunctionality, transport and parking accessibility, and commercial density positively influence resilience, while excessive retail space scale has a negative effect. Strategies for enhancing supply chain resilience include facility reinforcement, safety stock formation, direct delivery to stores, capacity reservation, shared inventories, and multiple coverage of critical nodes. Overall, the study demonstrated a significant lack of research on implementing the accounting function in managing retail enterprises on resilience principles, both organizationally and methodologically. Practical value. The results provide a theoretical foundation for developing an accounting methodology that ensures an information base for assessing and managing the business resilience of retail enterprises.

References

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Pop, R.-A., Dabija, D.-C., Pocol, C.B. (2024). Food retail resilience pre-, during, and post-COVID-19: A bibliometric analysis and research agenda. Foods, no. 13, 257. DOI: https://doi.org/10.3390/foods13020257

Ilagan, A.A. (2025). Organizational resilience among retail industry in Batangas province. International Journal of Accounting and Economics Studies, no. 12(1), pp. 80-84. DOI: https://doi.org/10.14419/ga0ppy68

Neboh, N.D., Mbhele, T.P. (2021). Supply chain design dimensions for supply chain resilience in the South African fast-moving consumer goods retail industry. Africa Journal of Management. DOI: https://doi.org/10.1080/23322373.2021.1930742

Burgos, D., Ivanov, D. (2021). Food retail supply chain resilience and the COVID-19 pandemic: A digital twin-based impact analysis and improvement directions. Transportation Research Part E: Logistics and Transportation Review, no. 152, 102412. DOI: https://doi.org/10.1016/j.tre.2021.102412

Tete, F., Chikoko, L., Murendo, C. (2024). Factors influencing the resilience of rural agricultural and retail micro, small and medium enterprises in Midlands province of Zimbabwe. Cogent Business & Management, no. 11(1), 2404476. DOI: https://doi.org/10.1080/23311975.2024.2404476

Orji, I.J., U-Dominic, C.M. (2024). Adaptable solutions for retail supply chain resilience in the post-COVID-19 era. Socio-Economic Planning Sciences, no. 96, 102090. DOI: https://doi.org/10.1016/j.seps.2024.102090

Branicki, L., Brammer, S., Linnenluecke, M., Houghton, D. (2023). Accounting for resilience: The role of the accounting professions in promoting resilience. Accounting and Business Research, no. 53(5), pp. 508-536. DOI: https://doi.org/10.1080/00014788.2023.2219148

Poplawska, J.Z. (2021). The resilience of urban retail system in the face of the COVID-19 pandemic. The case study of Poland. Sustainability, no. 13, 13737. DOI: https://doi.org/10.3390/su132413737

Jusril, H., Borazon, E.Q., Saptari, A., Rachmi, C.N., Sameeha, M.J., Wel C.A.C. et al. (2026). Shock and resilience: Southeast Asia’s food retail environment in the time of COVID-19 pandemic. Advances in Public Health, 4870690. DOI: https://doi.org/10.1155/adph/4870690

Martinez-de-Albeniz, V., Aparicio, D., Balsach, J. (2025). The resilience of fashion retail stores. Production and Operations Management, no. 34(6), pp. 1167-1187. DOI: https://doi.org/10.1177/10591478251317485

Berendes, K., Arabmaldar, A., Hammerschmidt, M., Loske, D., Klumpp, M. (2025). Measuring the resilience-efficiency trade-off: An empirical application for retail logistics. Logistics Research, no. 18(1/20), pp. 110-134. DOI: https://doi.org/10.1108/LORE-12-2024-0016

Dolega, L., Celinska-Janowicz, D. (2015). Retail resilience: A theoretical framework for understanding town centre dynamics. Studia Regionalne i Lokalne, no. 60 (2), pp. 8-31. DOI: https://doi.org/10.7366/1509499526001

Butt, A.S. (2022). Building resilience in retail supply chains: Lessons learned from COVID-19 and future pathways. Benchmarking, no. 29(10), pp. 3057-3078. DOI: https://doi.org/10.1108/BIJ-09-2021-0514

Muzamil, A.Z.A., Pyeman, J., Mutalib, S.b., Kamalia, A.b.K., Abdul Rahman, N.b. (2025). Enabling retail food supply chain, viability and resilience in pandemic disruptions by digitalization – a conceptual perspective. International Journal of Industrial Engineering and Operations Management, no. 7(2), pp. 175-203. DOI: https://doi.org/10.1108/IJIEOM-07-2024-0040

Li, S., Liu, Y., Su, J., Luo, X., Yang, X. (2023). Can e-commerce platforms build the resilience of brick-and-mortar businesses to the COVID-19 shock? An empirical analysis in the Chinese retail industry. Electronic Commerce Research, no. 23, pp. 2827-2857. DOI: https://doi.org/10.1007/s10660-022-09563-7

Che, J., Lee, J.S., Kim, S. (2023). How has COVID-19 impacted the economic resilience of retail clusters?: Examining the difference between neighborhood-level and district-level retail clusters. Cities, no. 140, 104457. DOI: https://doi.org/10.1016/j.cities.2023.104457

El Baba, N.A., El Bastawissi, I.Y., Afify, A., Mohsen, H. (2026). Measuring retail resilience using a geospatial multi-criteria model: A case study of Saida, Lebanon. Urban Science, no. 10, 120. DOI: https://doi.org/10.3390/urbansci10020120

Zhang, J., Song, J., Zeng, J. (2025). Toward resilience: Assessing retail location’s complex impact mechanism using PLS-SEM aided by machine learning. Sustainability, no. 17, 7461. DOI: https://doi.org/10.3390/su171167461

Alikhani, R., Torabi, S.A., Altay, N. (2021). Retail supply chain network design with concurrent resilience capabilities. International Journal of Production Economics, no. 234, 108042. DOI: https://doi.org/10.1016/j.ijpe.2021.108042

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Published
2026-06-22
How to Cite
Vasylyshyn, T., & Fialka, Y. (2026). RETAIL IN THE CONTEXT OF BUSINESS RESILIENCE. Scientific Bulletin of Poltava University of Economics and Trade. A Series of “Economic Sciences”, (2 (120), 322-327. https://doi.org/10.37734/2409-6873-2026-2-42