The role and impact of digital technologies on strategic accounting in online commerce: analysis and prospects

Abstract

The digitalization of the economy, particularly the rapid development of e-commerce, necessitates the transformation of traditional approaches to accounting. In the new business environment, strategic accounting should not only record the facts of economic life but also provide information support for long-term planning, risk management, and management decision-making. The study of the impact of digital technologies on accounting processes in online business is of particular relevance since they are the key drivers of changes in strategic accounting. The purpose of the study is a comprehensive assessment of the features of strategic accounting in the context of online trading, the identification of digital technologies that transform accounting processes, and the analysis of their advantages and risks. Methods. The study uses a systematic approach, logical analysis methods, a comparative analytical method, content analysis of scientific sources, and elements of empirical generalization based on secondary statistical and corporate data on the use of digital accounting technologies in e-commerce. Results. The paper describes the specifics of strategic accounting in the context of digital transformation; in particular, it emphasizes the growing role of intangible assets, high analytics, the multi-jurisdictional nature of online companies' activities, and the need to integrate accounting with IT systems. Key digital technologies changing the accounting function are identified: cloud services, Big Data, blockchain, artificial intelligence, and IoT. It is established that digital solutions contribute to increasing transparency, speed, and reliability of accounting data but, at the same time, are associated with cybersecurity risks, high costs, and regulatory uncertainty. It is estimated that digital strategic accounting positively impacts companies' ability to adapt to uncertain conditions, ensuring increased financial stability and competitive advantages. Conclusions. The study confirmed that the digitalization of strategic accounting is not only a technological but also a conceptual shift in the management system of modern online businesses. Deepening the integration of digital technologies into accounting practices contributes to developing the analytical function of accounting, strengthening financial management, and forming long-term competitive strategies. Further research should focus on empirical analysis of the effectiveness of digital accounting tools in a sectoral context, especially in small and medium-sized businesses.