ACCOUNTING AND ANALYTICAL SUPPORT FOR BUSINESS MANAGEMENT USING ADVANCED DIGITAL TECHNOLOGIES: CURRENT SITUATION, CHALLENGES, AND PROSPECTS
Abstract
This article examines the transformation processes of accounting and analytical support for business management in the context of the adoption of modern digital technologies. It has been established that the current stage of global economic development is characterized by a systematic transition to the concept of data-driven business management, where information is transformed from a passive decision support resource into a key driver of enterprise development. The article identifies an objective gap between the potential capabilities of modern digital technologies (big data, artificial intelligence, cloud computing, Internet of Things, blockchain) and their actual application in the accounting and analytics systems of most Ukrainian enterprises. It is emphasized that at most enterprises, the digitalization of accounting and analytical support is reduced to digitization – the mechanical transfer of registers from the traditional accounting model to electronic media. The article substantiates the feasibility of applying a cybernetic approach to modeling the accounting and analytics system, which is formalized as a multi-level mechanism for transforming incoming information flows (economic events, stakeholder requests, socio-environmental factors) into relevant output information data, thereby enabling effective management. It is demonstrated that, in the classical industrial economy, this system effectively functioned as a “black box”; however, with the advent of modern digital technologies, the information support system is becoming more dynamic. Emphasis is placed on the need for a theoretical rethinking of the functional role of accounting and analytics support, with a focus on a systematic transition from the retrospective representation of economic events to a model that dynamically reflects reality in real time. The paper substantiates the need to expand the traditional accounting paradigm to the level of a transparent, integrated system that harmoniously combines classic financial metrics with non-financial metrics, thereby creating an information foundation for monitoring (evaluating) the implementation of the Sustainable Development Goals. It is demonstrated that the modern accounting and analytics system must evolve into a comprehensive digital ecosystem for the enterprise.
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