DIGITALIZATION OF ACCOUNTING IN THE SYSTEM OF DRIVERS AND DETERMINANTS OF BUSINESS PROCESSES DEVELOPMENT IN MANAGEMENT AND INVESTMENT
Abstract
The purpose of the article is to theoretically and methodologically substantiate the role of accounting digitalization as a key driver of business process transformation in the management and investment system, as well as to identify its impact on the formation of an adaptive information and analytical architecture of the enterprise. The methodological basis of the study is a systematic approach to the analysis of transformational processes in the accounting sector under the influence of digital technologies, involving the methods of structural-functional analysis, abstraction, formalization and deductive modeling. Comparative analysis tools were used to assess the relationships between digital accounting drivers and institutional determinants of business process development. Elements of cognitive modeling and expert assessment methods were used to identify the impact of digital transformation on investment efficiency. The analytical part is based on the concepts of digital integration, financial informatics and strategic engineering of management decisions. The article examines the features of digitalization of accounting processes as a system-forming factor in the transformation of business processes in management and investment. It is substantiated that the intensification of digital drivers in the field of accounting determines the multi-vector evolution of management mechanisms aimed at strengthening the integration capacity of information and analytical systems of enterprises. It is established that the digital modification of accounting through virtualized platforms and automated registry systems contributes to the reformatting of the contours of the management justification of investment decisions. Conceptual and methodological approaches to the digital transformation of accounting principles are analyzed in the context of their functional relationship with the parameters of the institutional development of business processes. It is proven that the synergy between digital determinants of accounting, investment analytics and strategic planning generates a new architecture of information support for management decisions. Structural vectors of the impact of digital accounting on increasing the adaptability of investment strategies have been determined, taking into account risk indexation and multi-criteria analysis of investments.
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