Accounting in enterprise management in the digital economy

Abstract

The article determines that the digital economy significantly transforms the management practices of enterprises, in particular in the field of accounting. The main theoretical approaches to the organization of accounting and the needs of enterprise management regarding the accounting system in the conditions of digital transformation are highlighted. Key aspects are identified, such as the use of modern technologies, including artificial intelligence and data analytics, to improve the accuracy and efficiency of accounting processes. An analysis of the advantages and disadvantages of the accounting system in enterprise management in the digital era was carried out. Accounting systems optimized for the requirements of the digital economy can contribute to increasing the competitiveness of the enterprise, providing an opportunity to quickly respond to market changes and improving strategic planning. Modern accounting technologies allow collecting and analyzing large amounts of data, which helps enterprises determine effective development strategies. The relevance of changing the role of accounting specialists in the context of the digital economy has been established. They are required not only to have traditional expertise in accounting, but also to understand modern technologies and the ability to work with large volumes of data. It is noted that automation of accounting processes allows efficient use of resources, but at the same time creates challenges related to data security and the need for resistance to technological changes. The impact of the digital economy on accounting in enterprise management is determined. In particular, real-time capability and flexibility in accounting were noted, which allows enterprises to quickly respond to changes and determine strategic directions of development. The use of the DMAIC (Define, Measure, Analyze, Improve, Control) methodology to strengthen the role of accounting in enterprise management in the digital economy is considered. This methodology allows for systematic analysis and optimization of accounting processes to achieve better strategic and operational efficiency. The importance of adapting accounting systems to the modern requirements of the digital economy is highlighted and ways to increase their role in the management decisions of enterprises are identified, which is important in ensuring the competitiveness and sustainability of business in the era of rapid technological changes.