Uman National University | today: 12/28/2025
| Author(s) |
Пономаренко О. В., , , Непочатенко З. В., , , |
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|---|---|---|---|
| Category | Economics | ||
| year | 2025 | issue | Issue 107 part 2 |
| pages | 340-349 | index UDK | 336:005.57:81'246.2 | DOI | 10.32782/2415-8240-2025-107-2-340-349 (Link) |
| Abstract | This article theorizes financial–language competence as a determinant of business communication quality and managerial decision-making in the financial sector. Building on classical models of communicative competence and the LSP/ESP and CLIL literature, it proposes a conceptual chain linking linguistic structuring - communicative clarity – decision quality. It is proven that terminological precision, coherent discourse organization and intercultural sensitivity reduce language-related misunderstandings, increase transparency, and support valid interpretation of financial data. A synthesis of international empirical findings shows a positive association between the readability of financial disclosures and investors’ decisions, while native studies emphasize the need for targeted development of professional language competence in economics education. At the methodological level, it is justified integrating ESP/CLIL into curricula (“Foreign Language for Finance,” “Business Foreign Language,” “Foreign Language for Research and Business Communication”) via needs analysis, authentic financial genres, decision-making simulations, and unified clarity rubrics. The paper concludes that investment in financial–language competence should be treated as a quality-management lever: it lowers communicative error costs, accelerates time-to-decision, and improves the accuracy of managerial judgments. Directions for further research include empirical validation of the model with samples of students and financial professionals. Further research should be directed toward the empirical verification of the model: experiments measuring decision accuracy, time-to-decision, and error cost indicators before and after language training interventions; studies in companies tracking team performance following training; and analysis of the role of the native language in hybrid (Ukrainian–English) financial communications. Interdisciplinary collaboration among economists, financiers, linguists, and educators is a prerequisite for scalable, reproducible, and practically significant results. | ||
| Key words | financial–language competence; business communication; ESP; CLIL; readability of financial reports; managerial decision quality; intercultural communication | ||