CONCEPTUAL BASICS OF MODIFICATION OF ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT IN THE MODERN CONDITIONS OF GLOBAL TRANSFORMATION PROCESSES
DOI:
https://doi.org/10.37000/ebbsl.2024.06.03Keywords:
accounting and analytical support, principles of accounting, modification, risk management, digitalization, transformationAbstract
The purpose of the article is to develop theoretical and methodological foundations, practical recommendations, and principles of accounting and analytical support in order to increase management efficiency in the context of global economic transformations.
The scientific novelty. The article considers the main aspects of adaptation of national accounting systems to modern challenges, in particular, in conditions of increased risks. Ways to improve accounting policy are outlined, in particular through digitization, integration of ESG indicators and consideration of the impact of military conflicts on the global economy. In particular, national accounting systems that provide the formation of a database for economic analysis include key components that determine their structure and functionality and are the basis for building a reliable information base that is used in management decision-making processes. Reasoned modification of the principles in the system of accounting and analytical support. Management of economic security in conditions of increased risks of martial law involves modification of the principles of the accounting and analytical support system. This requires the adaptation of methods and procedures to the conditions of uncertainty caused by military actions to preserve the efficiency of business processes and ensure economic sustainability. The development of a global accounting and analytical model should take into account the impact of the military conflict in Ukraine, which significantly changes the global economic space. This concerns ensuring the stability of food markets, financial inclusion, as well as the formation of mechanisms for responding to new challenges. The article examines environmental and social responsibility, which at the supranational level are gradually integrated into the financial reporting system through the inclusion of indicators of sustainable development (ESG), which contributes to the real reflection of the impact of companies' activities on the environment and society. Automation of accounting and data processing is carried out with the help of digital technologies, which ensures an increase in the efficiency and accuracy of accounting procedures, and also reduces the risks associated with the human factor. The components of national accounting systems that form an analytical database are considered.
Conclusions.The research is aimed at the development and implementation of an accounting and analytical model modified for modern risks, which will allow to increase the efficiency of management in the modern conditions of martial law and post-war reconstruction, and global economic and social transformations.
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