Transformation of enterprise accounting and analytical systems in the context of global change

Анотація

This article examines the theoretical and practical aspects of the transformation of enterprise accounting and analytical systems in the context of global changes in the economic environment. It is argued that the current stage of global economic development is characterized by growing instability, the increasing influence of digitalization, globalization processes, regulatory changes, crises, military risks, and heightened demands for transparency in the activities of economic entities. Under such conditions, traditional approaches to organizing accounting and analysis do not provide an adequate level of information support for management, which highlights the need to transform accounting and analytical systems into strategically oriented integrated information platforms. The main findings of the study demonstrate the feasibility of transitioning from fragmented accounting and analytical solutions to a holistic, multi-level, and strategically oriented model of accounting and analytical support for enterprise management. It is substantiated that digitalization, the implementation of ERP systems, business analytics, big data analytics, and cloud technologies significantly expand the functional capabilities of accounting and analytical systems, ensuring the timeliness, reliability, and analytical depth of information. At the same time, attention is focused on the growing role of management and strategic management accounting, risk-oriented analysis, internal audit, and controlling as key elements in supporting management decisions under conditions of uncertainty. A conceptual model of the structure of an enterprise’s accounting and analytical system is proposed as a management component that integrates accounting, analysis, and audit subsystems with information and digital support, reporting, and strategic management. It is demonstrated that harmonizing accounting and analytical systems with the principles of sustainable development and the ESG paradigm contributes to enhancing the investment attractiveness, financial stability, and competitiveness of enterprises.

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