Adaptation of human resource management systems to the requirements of automated financial control
DOI:
https://doi.org/10.5281/zenodo.18125515Keywords:
management digitalization, financial discipline, management accounting, personnel risks, financial responsibility centers, automated financial control, key performance indicators (KPIs), internal control, compliance, anti-corruption risks.Abstract
In the context of the rapid growth of financial data volumes, increasing complexity of internal business processes, and rising requirements for transparency and controllability of financial information, the effectiveness of automated financial control is increasingly determined not only by the level of technological support but also by the quality of its organizational and human resource alignment. In this regard, integrating automated control mechanisms with the human resource management system is particularly important, as it establishes the prerequisites for compliance with control procedures, accountability, and digital discipline among personnel. The purpose of this article is to substantiate a comprehensive approach to adapting the human resource management system to automated financial control by identifying key directions for integrating HR functions into the control environment and developing a step-by-step adaptation algorithm. The methodological framework of the study is based on general scientific and specialized research methods, including analysis and synthesis to generalize scientific approaches to financial control and human resource management; a systems approach to substantiate the interrelationship between the HR system and automated financial control; the structural-logical method to construct the adaptation algorithm; and the abstract-logical method to formulate conclusions and practical recommendations. The study substantiates the feasibility of transitioning from fragmented HR decision-making to a holistic approach to adapting the human resource management system, grounded in the principles of system integrity, preventive orientation, transparency of responsibility, continuous competence development, and a focus on financial discipline. A step-by-step algorithm for HR system adaptation is developed, encompassing strategic, organizational-methodological, and performance-oriented stages, ensuring change manageability, minimizing personnel risks, and the sustainable functioning of automated financial control. The practical significance of the results lies in the possibility of applying the proposed adaptation directions, tools, and algorithms as a methodological basis for building or improving automated financial control systems in enterprises across various industries during the digital transformation.
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