Praxeological aspects of the digitalization of accounting and analytical support for the development of small enterprises

Abstract

Abstract. Purpose. The purpose of the article is to substantiate the praxeological aspects of digitalization of accounting and analytical support for small enterprises and to determine the mechanisms through which digital accounting tools influence operational and managerial efficiency. Methods. The methodological framework is based on a systemic and praxeological approach combining theoretical generalization, comparative analysis, structural modeling, and interpretation of empirical findings presented in international and domestic studies. The research relies on analytical reports of international organizations and empirical works on cloud accounting, ERP systems, accounting information systems, and business intelligence solutions. Results. The study demonstrates that digitalization of accounting and analytical processes leads to measurable improvements in enterprise performance. The implementation of automated information systems and ERP solutions ensures integration of financial and operational data, reduces duplication of procedures, and strengthens internal control mechanisms. Cloud technologies decrease IT infrastructure costs and enhance flexibility and scalability of business operations. Business intelligence tools improve decision-making quality by transforming accounting data into structured managerial knowledge. The findings confirm that digital maturity correlates with higher productivity, cost reduction, and improved financial stability of small enterprises. Scientific novelty. The scientific novelty lies in the conceptualization of digitalization as a praxeological mechanism that transforms managerial action. The article systematizes the cause-and-effect chain “digital tool - managerial process - efficiency indicator” and substantiates the structural link between information quality and performance outcomes in small enterprises. Practical significance. The practical value of the study consists in developing a structured framework for evaluating the economic effects of digital accounting tools. The results may be applied in forming digital transformation strategies, improving internal control systems, and enhancing managerial decision-making processes in small enterprises. Conclusions. Digitalization of accounting and analytical support is not limited to technological modernization; it represents a systemic transformation of managerial rationality. The effectiveness of digital transformation depends on integration level, staff competence, and strategic alignment of information systems with business objectives. Therefore, digital accounting solutions act as a key driver of sustainable development and competitiveness of small enterprises.