Implementation of automated controlling as a tool of strategic accounting in the digital economy

Abstract

The relevance of this study is determined by the deepening processes of digital transformation of the economy, the growth of information flows, and the increasing complexity of management processes, which necessitate the improvement of strategic accounting and control systems of enterprises. Under conditions of an unstable market environment, the formation of integrated accounting and analytical systems capable of providing timely information support for managerial decision-making and enhancing enterprise adaptability to external challenges becomes particularly important. The purpose of the article is to substantiate the theoretical and methodological foundations for implementing automated controlling in the strategic accounting system and to develop the author’s approach to building its functional architecture in the context of the digital economy. The methodological framework of the study is based on methods of analysis and synthesis, induction and deduction, systemic and structural-functional approaches, comparative analysis, generalization, and modeling. Logical, economic, and analytical tools for processing scientific sources and practical materials are used in the research process. Results. The article analyzes the evolution of control in the context of the digital transformation of management. It provides a comparative characterization of traditional and automated approaches to organizing accounting and analytical processes. An author’s model of the digital cycle of strategic control and a mechanism for its implementation, based on the integration of information infrastructure, analytical tools, and internal control systems, are proposed. Conclusions. It is substantiated that the use of automated controlling ensures increased efficiency in information processing, transparency in management processes, the effectiveness of internal control, and the validity of managerial decisions. The practical significance of the obtained results lies in the possibility of applying the proposed methodological approaches and models in enterprise activities to improve strategic accounting systems, enhance management effectiveness, and optimize resource utilization.