Efficiency of implementing cloud accounting technologies for small businesses under conditions of high market volatility

Abstract

The relevance of the study is driven by increasing market volatility, which intensifies the requirements for timeliness, reliability, and analytical value of accounting information in small business operations. Under such conditions, traditional approaches to accounting organization fail to ensure sufficient adaptability of management processes, which necessitates the implementation of cloud technologies as a tool for enhancing flexibility and integration of information flows. The purpose of the study is to substantiate and develop methodological approaches to evaluating the effectiveness of cloud accounting technologies in small businesses operating in an unstable market environment, taking into account their impact on the adaptability and resilience of business processes. Methods. The study employs analysis and synthesis to generalize scientific approaches to understanding the essence of cloud accounting technologies, systematization to structure their functional characteristics, comparative analysis to assess the impact of cloud solutions on the quality of accounting information, and logical generalization to formulate methodological provisions and practical recommendations. Results. The transformation of accounting systems under the influence of cloud technologies and their integration into small business management processes has been examined. It has been identified that the use of cloud solutions enhances the timeliness, completeness, and analytical depth of accounting information, thereby creating the basis for more informed managerial decision-making. It has been proven that the effectiveness of implementation is determined by the level of integration between accounting and operational processes, the quality of primary data, and the system’s ability to function under conditions of uncertainty. A methodological approach to evaluating effectiveness has been substantiated, combining economic, process, informational, and risk-oriented parameters. Conclusions. It has been established that improving the effectiveness of cloud accounting technologies is achieved through the formation of an integrated information management environment, standardization of accounting procedures, data integration, and the development of analytical decision-support tools. Prospects for further research are associated with the development of quantitative models for evaluating the effectiveness of cloud accounting systems, improvement of data integration mechanisms, and investigation of the impact of digitalization on the long-term resilience of small businesses.