THE ROLE OF DIGITAL TECHNOLOGIES AND INTEGRATED INFORMATION SYSTEMS IN THE DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR STRATEGIC MANAGEMENT

Анотація

Radelytskyy Yu.О., Hrushytskyi O.М. THE ROLE OF DIGITAL TECHNOLOGIES AND INTEGRATED INFORMATION SYSTEMS IN THE DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR STRATEGIC MANAGEMENT Purpose. The aim of the article is to substantiate the role of digital technologies and integrated information systems in the transformation of accounting and analytical support for strategic management and to determine the directions of its development in the conditions of the digital economy, post-crisis and post-war recovery, taking into account the need to increase the transparency of management decisions, the efficiency of resource use and the reduction of information asymmetries. Methodology of research. The research methods were applied consistently in accordance with the logic of revealing the transformation of accounting and analytical support for strategic management in the context of the digitalisation of the economy. A systematic approach was used to substantiate accounting and analytical support as an integrated multidimensional system that combines accounting, analytical, control, and information and communication management elements and operates within a single digital environment based on the interaction of ERP, BI, cloud technologies, Big Data, and artificial intelligence. Methods of abstraction and logical generalisation are used to form theoretical propositions regarding the transformation of accounting and analytical support from a retrospective tool for recording business transactions into a proactive system for supporting strategic management and risk management. Comparative analysis is used to compare the traditional model of accounting and analytical processes with the digital model of integrated information systems, in particular when assessing the transition from periodic reporting to continuous monitoring of indicators, from fragmented information flows to integrated digital platforms. Findings. It is shown that digital technologies, integrated ERP systems, BI platforms, cloud solutions, Big Data, and artificial intelligence are radically transforming accounting and analytical support for management, ensuring the continuity of information flows, the integration of financial, managerial, and non-financial data, as well as increasing the efficiency and analytical depth of management decisions. It is substantiated that integrated information systems transform accounting and analytical support from a retrospective mechanism for recording past results into a proactive system for supporting strategic planning, risk management, and assessment of the financial stability of enterprises and organisations. Key areas for improving the regulatory framework for digital processes have been identified, including the integration of accounting and analytical systems with state registers, the unification of data formats, and the introduction of internal regulations on information security and the distribution of responsibilities. Originality. A multidimensional approach to the development of accounting and analytical support for strategic management has been improved, integrating ERP, BI, cloud technologies, Big Data and artificial intelligence into a single information space, through the normatively substantiated integration of accounting systems of enterprises and institutions with state electronic registers and information resources based on unified data formats and inter-system interaction protocols; expansion of the functionality of accounting and analytical systems from retrospective recording of transactions to continuous monitoring, forecasting and scenario modelling of management decisions; combining financial and non-financial indicators (in particular ESG indicators) within integrated analytical platforms; introducing risk-oriented analytics and tools for automated internal control and continuous auditing. Practical value. The proposed approaches and tools can be used by enterprises, public authorities and local communities to improve the effectiveness of strategic planning, optimise resources, increase financial stability and adaptability to post-crisis and post-war challenges. They lay the foundation for the development of a transparent and integrated digital management environment, ensuring the reliability and completeness of analytical information, and increasing the level of trust in management decisions. Key words: accounting and analytical support, analysis, information systems, strategic management, digital technologies.

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