FEATURES OF THE ACCOUNTING AND ANALYTICAL SYSTEM IN THE CONTEXT OF GLOBAL TRANSFORMATION

Анотація

The article provides a systematic scientific understanding of the transformation of the accounting and analytical system (AAS) as a key element of strategic management in the context of global transformation, accompanied by intensified digitalization, aggravation of socio-economic risks and an increased role of ethical and environmental imperatives. The subject of the study is the structure, functions and conceptual evolution of the AAS within the paradigm of sustainable development and strategic adaptability of enterprises. The author substantiates the position that a modern ALM should function not only as a technical system for recording business events, but also as an intelligent analytical ecosystem capable of integrating financial, social, environmental and ethical parameters into a single management loop. The research methodology is based on the systemic and institutional approaches, supplemented by the methods of structural and logical analysis, comparative analysis of traditional and digital forms of AAS, SWOT analysis, risk analysis, case analysis, and heuristic modeling. The author proposes a conceptual model of AAS as a set of interrelated functional components (methodological, resource, technological, organizational, analytical and adaptive) that interact within a single architectonics of information transformation. The purpose of the study is to develop a holistic vision of transformation processes in accounting and analytical systems, in particular, in terms of their digital modernization, introduction of artificial intelligence technologies, protection of the information environment from cyber threats, and integration of sustainable development goals and ethical standards. The author proves that a modern OAS should become a key mechanism for strategic flexibility of an enterprise, ensuring proactive decision-making based on in-depth analytical understanding and predictive modeling. As a result, it is established that an effective AAS in the digital era should combine functional accuracy, analytical flexibility, information security, and social and ethical legitimacy. The article provides reasonable recommendations for its modernization, including technological integration of innovations (AI, Big Data, blockchain), introduction of non-financial reporting in accordance with international standards (GRI, TCFD), and formation of a culture of cyber hygiene and ethical responsibility among professionals. The proposed approaches open up new horizons for a scientific rethinking of the role of the CBA in ensuring long-term sustainability and socially responsible business development in the face of multifactorial uncertainty.

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