Accounting and analytical support for business process management under the integration of AI modules into cloud ERP systems

Abstract

The digitalization of the business environment and the active implementation of intelligent technologies necessitate a revision of approaches to organizing enterprise management information support. Under these conditions, the transformation of accounting and analytical support becomes particularly relevant, as it must ensure not only the recording of business transactions but also the formation of an analytical basis for timely and well-grounded decision-making. The proliferation of cloud ERP systems and the integration of AI solutions create the prerequisites for the emergence of a new type of information system that combines automation, analytics, and forecasting within a unified management framework. The purpose of the study is to reveal the essence of transformational changes in accounting and analytical support for business process management under the integration of intelligent modules into cloud-based information systems and to develop a structural and functional approach to its organization. The methodological basis of the study includes general scientific and specialized methods, in particular, system and structural-functional approaches, which made it possible to reveal the logic of building accounting and analytical support; methods of generalization and comparison to identify changes in system functioning under the influence of digital technologies; and elements of process analysis to examine the interaction between accounting, analytical, and managerial functions. The study results include the development of a structural and functional model of accounting and analytical support that reflects the integration of accounting data, analytical tools, and intelligent algorithms within a unified information environment. A matrix for the distribution of functions between the digital system, intelligent modules, and the user is proposed, allowing for the identification of their roles in ensuring management efficiency. The transformation of key functions of accounting and analytical support is described, along with the transition to a continuous management cycle in which information, analytics, and decisions are interconnected. The practical interpretation of the results at the level of business operations confirms the feasibility of applying the proposed approach to improve the quality of managerial decision-making.