ORGANIZATION OF MANAGEMENT AND FINANCIAL ACCOUNTING AND REPORTING SYSTEMS FOR BUSINESS ANALYTICS, AUDITING AND TAXATION, TAKING INTO ACCOUNT MANAGEMENT REQUIREMENTS

Abstract

The article substantiates the organizational foundations for designing management and financial accounting and reporting systems aimed at supporting business analytics, audit, and taxation while meeting modern management requirements. In the context of market volatility, digital transformation, increased regulatory pressure, and growing stakeholder expectations regarding transparency and data reliability, accounting systems evolve beyond their traditional recording function and acquire analytical, forecasting, and strategic significance. The study is based on a systemic and integrative approach that combines management accounting, financial reporting, business analytics, and control mechanisms within a unified information environment. The research generalizes organizational principles, methodological elements, and technological components of accounting systems that ensure the formation of relevant, timely, and decision-oriented information for internal and external users. Particular attention is paid to the integration of management and financial accounting, the alignment of accounting policies with managerial objectives, and the role of digital tools such as ERP and BI platforms in enhancing analytical capabilities and internal control. A multidimensional classification of accounting and reporting systems is proposed according to the level of integration, automation, time horizon, risk orientation, and managerial focus, allowing enterprises to select an optimal configuration based on their strategic goals and operating conditions. The results demonstrate that the effectiveness of accounting systems largely depends on their adaptability, analytical orientation, and capacity to support strategic and operational decision-making. The study emphasizes that modern accounting and reporting systems should be viewed as an integrated information and analytical platform that supports business analytics, audit quality, tax compliance, and sustainable enterprise development. The findings contribute to the theoretical and practical understanding of accounting system organization under contemporary management challenges and digitalization trends.