Accounting and control support for the development of commercial entrepreneurship in the context of digitalization and wartime risks

Abstract

The article substantiates approaches to improving accounting and control support for the development of commercial entrepreneurship in the context of digitalization and growing military risks. It has been established that modern transformation processes in the field of trade are causing a change in the role of accounting and control — from tools for recording business transactions to key elements of information support for management decisions in conditions of increased uncertainty. The generalization of theoretical provisions made it possible to define accounting and control support as an integrated system focused on the formation of relevant, timely, and analytically significant information for managing the development of commercial activities. It has been proven that digitalization and military risks are interrelated factors in the transformation of accounting and control processes, increasing the need for flexible, risk-oriented, and analytically rich information solutions. The results of the analysis of the impact of military risks indicate an increase in the complexity of accounting procedures, an increase in the share of non-standard economic operations, and an increase in the importance of internal control over the movement of resources, cash flows, and the preservation of assets. At the same time, digital tools provide the opportunity to increase the efficiency, transparency, and continuity of accounting and control support, which is critically important for trading companies in crisis conditions. It has been proven that the effective development of commercial entrepreneurship in modern conditions is possible provided that accounting policies are adapted, internal control is reoriented towards a risk-oriented model, and digital technologies are integrated into a single information management space. The proposed practical recommendations are aimed at improving the quality of accounting and control information, its analytical value, and its ability to support management decisions to ensure the sustainability and development of trading enterprises. The results obtained can be used in the practice of commercial enterprises, as well as serve as a basis for further scientific research in the direction of developing digital accounting and control in a high-risk economic environment.