VISUAL CONFIGURATORS AS A FACTOR IN THE DEVELOPMENT OF ACCOUNTING IN THE DIGITAL ENVIRONMENT

Abstract

The article explores the profound transformation of accounting in the context of the digital economy, with a particular emphasis on the implementation and use of visual configurators as innovative digital tools. It is substantiated that the digital environment alters not only the technical instruments of accounting but also the fundamental organizational principles related to the formation, processing, and application of accounting information in decision-making processes. Visual configurators are interpreted as multifunctional systems that allow the modeling of complex business processes, the integration of heterogeneous data from different information sources, and the significant enhancement of transparency, automation, and efficiency of accounting procedures. The study outlines the organizational and methodological conditions necessary for their effective implementation: the presence of a flexible and adaptive IT infrastructure, availability of qualified personnel with digital competences, appropriate methodological standards, and adequate legal and regulatory support. Special attention is devoted to the novelty of the approach, which considers visual configurators not merely as auxiliary technical solutions but as strategic factors in the development of accounting, ensuring its integration into the broader digital ecosystem of enterprises and enhancing the analytical capacity of accounting systems. The article highlights the role of visual configurators in improving the quality and timeliness of management decisions by providing decision-makers with relevant data visualization, interactive reporting, and scenario-based forecasting instruments. The practical significance of the research lies in the possibility of applying its conclusions for improving the organization of accounting at enterprises of various sectors and forms of ownership, taking into account the increasing requirements for adaptability, resilience, and reliability of information systems. Particular focus is placed on the challenges of digitalization, including the necessity of data standardization, interoperability and compatibility of diverse information platforms, assurance of data security, reduction of information asymmetry, and minimization of risks related to potential information loss. The study emphasizes that the implementation of visual configurators promotes the development of adaptive accounting systems capable of quickly responding to internal changes in organizational structures as well as external shifts in the regulatory, technological, and competitive business environment. Ultimately, visual configurators are presented as a key factor in the sustainable modernization of accounting practice and as essential instruments for building transparent, flexible, and innovation-oriented systems of enterprise governance.