Artificial intelligence in strategic management and management accounting: impact on enterprise value creation

Abstract

Abstract. The article reveals the role of artificial intelligence in strategic management and management accounting of enterprises as a factor in increasing management efficiency and creating their economic value. The purpose of the article is to study the impact of artificial intelligence technologies on the development of the strategic management and management accounting system in the context of digital transformation and increasing competitive pressure. The paper examines the essence of the use of intelligent analytical tools in the processes of planning, budgeting, controlling and forecasting, identifies the main areas of their implementation and impact on the effectiveness of enterprises. Particular attention is paid to the use of machine learning algorithms, business analytics systems and automated platforms for supporting management decisions, which ensure increased adaptability and flexibility of management systems. The research methods are based on a combination of theoretical analysis of scientific sources, systematization of modern management practices, as well as a comparative analysis of the experience of implementing artificial intelligence at domestic and foreign enterprises. Methods of systemic, structural-functional, economic and analytical analysis were applied to identify the relationship between the level of digital maturity of the enterprise, the effectiveness of management accounting and the processes of value formation. The study was carried out on the basis of a generalization of financial and economic indicators of the activities of enterprises in the real sector of the economy for 2021–2024. The results of the study showed that the implementation of artificial intelligence contributes to increasing the validity of strategic decisions, optimizing costs, increasing labor productivity and reducing management risks. The use of intelligent forecasting systems, automated cost analysis and the formation of management reporting ensures increased transparency of business processes and the effectiveness of corporate governance. At the same time, a number of limitations associated with high investment costs, a shortage of qualified personnel and cybersecurity risks were identified. The conclusions indicate that the integration of artificial intelligence technologies into the system of strategic management and management accounting is an important direction for the formation of long-term competitiveness and growth in the value of enterprises. Effective use of intelligent tools ensures improved management quality, strengthening investment attractiveness and business sustainability. Further research should be directed towards developing industry models for assessing the effectiveness of implementing artificial intelligence in management systems.