DIGITALIZATION OF ACCOUNTING IN SMALL ENTERPRISES: EVALUATION OF EFFICIENCY AND IMPACT ON MANAGEMENT ANALYTICS

Анотація

The purpose of the study is to theoretically substantiate the impact of accounting digitalization on the efficiency of small enterprises and to determine its role in the development of management analytics. The growing digital transformation of the economy leads to the integration of digital technologies into accounting systems, which significantly changes the functional role of accounting in enterprise management. In modern economic conditions, accounting is gradually transforming from a system of recording business transactions into an important element of information and analytical support for managerial decision-making. The methodological basis of the study is formed by a combination of general scientific and special research methods. The research relies on systemic, institutional and praxeological approaches to the analysis of accounting transformation in the digital economy. The methods of analysis, synthesis, scientific abstraction, comparison and generalization were applied to determine the essence of accounting digitalization and to assess its infl uence on the quality of accounting information and management analytics. The study proves that the digitalization of accounting significantly improves the quality of financial information by increasing its accuracy, timeliness and accessibility. The implementation of digital accounting systems contributes to the automation of accounting processes, reduction of administrative costs and optimization of business processes in small enterprises. It is established that digital technologies provide new opportunities for the integration of accounting data with management information systems and analytical platforms. As a result, accounting information becomes a key source for management analytics and strategic decision-making. The scientific novelty of the study lies in the substantiation of the relationship between accounting digitalization, the quality of accounting information and the development of management analytics in small enterprises. A methodological approach to evaluating the efficiency of accounting digitalization based on economic, informational and managerial indicators is proposed. Practical significance. The practical significance of the research results lies in the possibility of using the proposed methodological approach to assess the efficiency of accounting digitalization in small enterprises. The obtained results can be applied in the development of digital accounting systems and in improving the information support of enterprise management. Conclusions. The research confirms that accounting digitalization is an important factor in increasing the efficiency and competitiveness of small enterprises. Digital technologies improve the quality of accounting information, enhance management analytics and contribute to more effective managerial decision-making. Further development of digital accounting systems will play a crucial role in forming an integrated information environment for enterprise management. Keywords: digitalization of accounting; small enterprises; managerial analytics; digital transformation; enterprise performance efficiency; accounting and analytical system; managerial decision-making.

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