ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ПІДПРИЄМСТВ У ПАРАДИГМІ SMART-ЕКОНОМІКИ: ВИКЛИКИ ТА ПЕРСПЕКТИВИ

Grygorii Azarenkov

doi:10.32782/2786-765X/2026-12-1

Grygorii Azarenkov Simon Kuznets Kharkiv National University of Economics https://orcid.org/0000-0001-5665-2268

DOI: https://doi.org/10.32782/2786-765X/2026-12-1

Keywords: SMART economy, digital transformation, accounting and analytical support, adaptability, digital institutions, consulting

Abstract

The article provides a comprehensive study of the transformation of accounting and analytical support for enterprises in the context of the formation of the SMART economy as a new paradigm of digital development. The relevance of modernising the accounting and analytical system in the context of the dynamic spread of digital tools, the intellectualisation of information processing and the increasing demands on the adaptability of management processes is substantiated. It has been found that traditional methodological and institutional approaches to the organisation of information support are losing their effectiveness and therefore require systematic rethinking and updating. The aim of the study is to form the theoretical and methodological foundations of a transformational model of accounting and analytical support for enterprises, taking into account interdisciplinary relationships within the SMART economy concept. The work outlines the methodological foundations of analysis, diagnoses the current state of accounting practices, and identifies the destructive and progressive influences of digitalisation. A model for the transformation of the accounting and analytical system has been developed, integrating technological, institutional, intellectual, security, strategic and socio-economic parameters. An additional assessment tool was SWOT analysis, which made it possible to systematise the internal reserves and limitations of the accounting and analytical support system in the light of digital transformations. The scientific novelty lies in adapting the principles of SMART economics to the architectonics of information support for enterprises and proposing a conceptual framework for its modernisation. The practical significance of the results lies in the formation of approaches to strategic consulting in the accounting and analytical sphere, as well as in strengthening the potential for digital sustainability of enterprises. The proposed ideas can become the basis for further scientific research focused on the development of quantitative indicators of the effectiveness of the accounting and analytical system in the digital economy.

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ACCOUNTING AND ANALYTICAL SUPPORT FOR ENTERPRISES IN THE SMART ECONOMY PARADIGM: CHALLENGES AND PROSPECTS

Abstract

References