WAYS TO SOLVE ACCOUNTING AND CONTROL ISSUES IN THE ENTERPRISE MANAGEMENT SYSTEM
Abstract
The article is devoted to topical issues of accounting as a service to meet the information needs of users of accounting and analytical information within the service-oriented paradigm of management. The authors determined the place of accounting and control in the management decision-making support system at the enterprise and identified changes in the content of accounting and control functions under the influence of the digital transformation of business. taking into account the need to combine all existing and potentially feasible types of accounting based on the rational organization of the accounting process with the definition of the criterion of rationality, which will differ for enterprises of different types and conditions of their management. The purpose of the article is to study the impact of new management concepts on the implementation and organization of accounting and control at the enterprise; identification of new approaches to the implementation of the accounting process and reporting at the enterprise; determination of characteristics and levels of flexibility of accounting regulation; proving the appropriateness of continuous improvement of accounting processes to improve the quality of management decisions; studying the features of the functioning of the decision-making support system in the conditions of digital transformation of the economy; proving the appropriateness of the accounting organization's orientation to the expanded list of users of accounting information and their role positions; development of understanding of the concept of strategic accounting and its analytical support; proving the appropriateness of using the project management methodology for the organization of accounting and control. The analysis of theoretical works and the generalization of empirical studies of leading professional accounting organizations proved that enterprises facing the challenges of the fourth industrial revolution must change not only their business processes, but also their strategic thinking. Such a change in strategic thinking requires proper information and analytical support, which can be obtained from the accounting system, if this system is organized in accordance with the authors' proposals.
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