INTEGRATION OF MANAGEMENT ACCOUNTING AND ARTIFICIAL INTELLIGENCE METHODS IN THE ENTERPRISE MANAGEMENT INFORMATION SUPPORT SYSTEM
Abstract
The relevance of this study is determined by the digital transformation of enterprise management, the growing volume of data, and the increasing need for analytically relevant information for managerial decision-making. Under such conditions, management accounting is transforming from a mainly retrospective information system into a predictive and analytical tool, which makes the integration of artificial intelligence methods into the accounting and management framework especially important. The purpose of the article is to substantiate the theoretical and methodological foundations of the interaction between accounting methods, management accounting methods, and artificial intelligence methods within the enterprise management information support system. The research methodology is based on a combination of general scientific and special methods, including analysis and synthesis, comparison, systematization, logical generalization, and modeling. These methods were used to identify the most appropriate groups of methods for integrated application and to develop an approach to their combination within the management information system of an enterprise. The study found that accounting methods form a reliable and structured information base on business transactions, management accounting methods provide its analytical interpretation in accordance with internal management objectives, and artificial intelligence methods enhance analytical capabilities through forecasting, classification, factor impact assessment, and decision support. The article identifies the most appropriate methods for integrated application and substantiates an approach to their combination based on the consistent formation of managerial value of information. The practical value of the article lies in the proposed recommendations for combining accounting, management accounting, and artificial intelligence methods in order to improve the relevance of managerial information, strengthen the validity of managerial decisions, and enhance the predictive and analytical function of management accounting.
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