CULTURAL DIMENSIONS AND VALUES AS DETERMINANTS OF MANAGEMENT IN UKRAINE

The subject of the present study is the system of managerial values and cultural orientations that determine the behaviour, learning and sustainability of management in Ukrainian organisations. The study focuses on the identification of how cultural dimensions, as defined by Hofstede's model, shape managerial practices, decision-making and ethical responsibility in a post-transition and post-war economy. Methodology. The present study employs an exploratory research design, combining conceptual analysis with an empirical pilot survey of 156 Ukrainian managers based on the Hofstede Values Survey Module (VSM 2013). A comparison was made between managerial value orientations and Hofstede's national indices for Ukraine, with both descriptive statistics and interpretive analysis being utilised in the process. The employment of a mixed-method approach guaranteed the presence of coherence between quantitative indicators and qualitative interpretations derived from theories of sustainable and value-based management. The objective of the present article is twofold: firstly, to identify the dominant value orientations that characterise Ukrainian managerial culture; and secondly, to determine their influence on the development of sustainable, ethical and socially responsible management practices. The results obtained demonstrate a distinctive cultural profile among Ukrainian managers when compared with Hofstede's national averages. The managerial sample exhibited lower power distance, higher individualism, stronger achievement motivation and a higher tolerance of uncertainty. These tendencies are indicative of the gradual professionalisation and autonomy of management. However, these communities are characterised by a lack of long-term orientation and fragmented trust, factors which impede the development of collective learning and sustainability-oriented governance. It is evident that managers who adopt participatory or coaching styles often encounter resistance from employees who expect directive leadership and stability. This phenomenon is often referred to as a "value gap of management". This discrepancy can be attributed to a divergence between the globally internalised managerial norms of autonomy and the locally embedded expectations of control. The coexistence of adaptability and fragility is explained by the lack of institutional trust, with autonomy turning into fragmentation and flexibility into inconsistency. Consequently, managerial systems remain vulnerable to short-termism and symbolic compliance with sustainability principles. Conclusion. The study posits that the viability of sustainable management in Ukraine is contingent on a comprehensive moral and cultural reconstruction, as opposed to a mere structural reform. The establishment of institutional trust, the alignment of declared and enacted values, and the integration of ethical responsibility into managerial autonomy are identified as fundamental conditions for the transformation of adaptability into resilience. The empirical application of Hofstede's framework thus provides a new perspective on the cultural foundations of sustainable management and the evolution of managerial capital in transitional economies.