Architecture of Accounting and Analytical Support for Managing the Enterprise's Economic Security in the Context of Digital Transformation

Maryna Resler
Additional contact information
Maryna Resler: Mukachevo State University, Ukraine

Oblik i finansi, 2026, issue 2, 90-100

Abstract: The intensification of competitive pressure, the digital transformation of business processes, the expansion of information flows, and the growth in the number of financial and tax risks highlight the need to develop an effective system for managing the enterprise's economic security. At the same time, management practice shows that there is often a time and analytical gap between financial information and decisions on economic security. Reporting data is formed post-factum, while risks are preventive in nature. Therefore, there is a need to integrate accounting procedures with analytical mechanisms, digital monitoring tools, and an internal control system. The article aims to develop theoretical and methodical principles for the formation of accounting and analytical support for managing the enterprise's economic security in the conditions of the digital transformation of the business environment, and to substantiate the tools for quantitative assessment of the level of economic security. The research methodology covers general scientific and specialized methods of cognition, in particular, system analysis, generalization and comparison, the structural-logical method, economic-statistical and correlation methods, and the index method. Based on the analysis of scientific approaches to determining the economic security of an enterprise and the place of the accounting and analytical system in the risk management structure, the author substantiates the feasibility of considering accounting and analytical support as an integrated multi-level system that combines the processes of information data formation, internal control, analytical processing, and management response. The article proposes a structural model of the functioning of accounting and analytical support for managing an enterprise's economic security, which involves the interaction among the circuits of data formation, control, analytics, and decision-making. A method for quantitatively assessing an enterprise's economic security is developed based on the composite index ESI (Economic Security Index), which aggregates financial, tax, and digital indicators of activity. The practical value of the research results lies in the possibility of using the proposed integral index and the structural model of accounting and analytical support in digital monitoring systems for enterprise activities to ensure preventive risk management and improve the efficiency of decision-making.

Keywords: enterprise economic security; accounting and analytical support; digitalization; risk management; financial stability (search for similar items in EconPapers)
JEL-codes: D81 G32 M41 (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://afj.org.ua/storage/pdf/1239-2026-2-pub.pdf (application/pdf)
https://afj.org.ua/en/article/1239 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2026:i:2:p:90-100

DOI: 10.33146/2518-1181-2026-2(112)-90-100

Access Statistics for this article

Oblik i finansi is currently edited by Valerii Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhii Ostapchuk ().