Integrated Accounting, Control and Analysis System: Structural Conceptualization and Construction Logic

Abstract

Digitalization is actively penetrating various spheres of human life and affecting its quality. One of its greatest manifestations is the digitalization of accounting of business entities, as well as other equally important management functions, in particular analysis and control. The undoubted advantage of digitalization is the active use of information and communication systems, modern computer technologies and other means for transforming information data in order to increase the efficiency of their use for management purposes. The purpose of the article is to identify elements, relationships, specifics of the functioning and formation of data in an integrated accounting, control and analysis system. The study was carried out using general scientific and special research methods. Analysis and generalization were used to conduct a critical assessment of literary sources and substantiate the conclusion on the feasibility of forming an integrated accounting, control and analysis system in the activities of modern business entities. Logic, a systematic approach and structuring were used in the process of building a conceptual scheme of an integrated accounting, control and analysis system, identifying its main elements and their relationships. The graphical method, induction and observation served as the basis for proving the hypothesis that digitalization is the main stimulus and condition for the formation of modern information systems at enterprises. The descriptive method, structural analysis and synthesis made it possible to develop the structure and elements of an integrated accounting, control and analysis system, to develop proposals for improving the list of reporting forms and indicators as the final result of its use. A scheme of the concept of forming an integrated accounting, control and analysis system was built and the role of digitalization in this process was identified. The improved composition of reporting and its indicators was substantiated. The conclusion on the expediency of including data on the level of: use of automation (computerization); quality of management decisions; prevented risks; predictability of future performance results was substantiated and generalized. In addition, taking into account the socio-ecological context of modern human development, the feasibility of including in the reporting indicators (both managerial and financial) data on expenditures for these purposes and their effectiveness has been proven. The inclusion of digitalization indicators and socio-ecological data in reporting has a positive effect on its information content. This ensures the formation of an expanded management information base, as well as improving analytical management capabilities. The combination of accounting, control and analysis in an integrated system (ISACA) allows generating reporting generalized data in a new qualitative format and strengthening their focus on ensuring the sustainability of activities, which is especially relevant in conditions of instability. In the future, it is advisable to conduct research in the direction of detailing reporting indicators, clarifying their list, as well as developing approaches to assessing the impact of ISOKA on management decisions. In addition, it will be relevant to study the impact of new reporting information data on increasing the efficiency of activities in general.