ACCOUNTING AND CONTROL AS MANAGEMENT FUNCTIONS IN THE DIGITAL ENVIRONMENT
DOI:
https://doi.org/10.32782/inclusive_economics.12-16Keywords:
management, digitalization, accounting, control, management decisionsAbstract
The global shift towards the Fourth Industrial Revolution has created a new digital environment that dictates the necessity for a fundamental transformation of all management processes. Traditional accounting and control methods, which were historically based on periodic reporting and retrospective analysis, no longer meet the requirements of high-speed modern business. The integration of advanced digital tools into the management cycle is becoming a decisive factor for organizational survival and efficiency. The main objective of this research is to conceptually substantiate the evolution of accounting and control as management functions within a digital ecosystem. The study aims to analyze how technologies such as Artificial Intelligence, Blockchain, and Big Data redefine the essence of managerial oversight and information support, providing strategic advantages for enterprises. The study reveals that in a digital environment, accounting undergoes a qualitative shift from mere transaction recording to a proactive intellectual system. Through the application of Big Data analytics, management gains access to multi-dimensional data arrays, including not only financial indicators but also real-time market trends and consumer behavior patterns. It is established that Cloud Computing facilitates instantaneous data access, eliminating the time lags inherent in classical accounting cycles. A significant part of the research is dedicated to the transformation of the control function. It is proven that the implementation of Blockchain technology ensures the absolute integrity of data, making fraud virtually impossible and reducing the need for costly external audits. The transition from reactive control to "Management by Exception" is highlighted, where Artificial Intelligence identifies operational anomalies automatically. The role of ERP and Business Intelligence systems is analyzed as a technological platform that synthesizes accounting and control into a single interactive dashboard for top management. The research concludes that the digitalization of accounting and control functions is not merely a technical upgrade but a paradigm shift in management philosophy. The transition to continuous digital monitoring and predictive accounting provides enterprises with the agility needed to navigate uncertain economic landscapes. The integration of these functions into a unified digital contour significantly enhances decision-making quality and minimizes operational risks. Further research is recommended in the field of legal regulation for AI-driven management systems and cybersecurity protocols for cloud-based accounting platforms.
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