Transformation of accounting analytics in the context of digitalization for long-term business planning

Abstract

The studyʼs relevance is determined by the need to reconsider the functional role of accounting analytics in the context of the digital transformation of the economy, where traditional methods prove insufficient for long-term planning and adaptation to a highly dynamic market environment. The growing importance of predictive information, automation of accounting processes, and the need to integrate analytics with digital management platforms require a scientific understanding of new approaches to accounting as an informational foundation of strategic governance. The article aims to provide a theoretical rationale and empirical analysis of the transformation of accounting analytics under the influence of digital technologies, focusing on its integration into long-term business planning in the digital economy. Research methodology is based on the combination of system, structural-functional, and comparative analysis, which made it possible to assess the evolutionary stages of accounting analytics, identify the impact of digital tools on the quality and predictive capacity of data, and explore practices of integrating accounting systems with cloud services, Big Data, and risk management solutions. The studyʼs results enabled the classification of accounting analytics development stages—from traditional to predictive models, identification of structural shifts under digitalization, and determination of the effects of digital platform implementation on data quality, responsiveness, and strategic relevance. Practical examples of integrated systems in Ukrainian companies are provided to illustrate these changes. Conclusions confirm that digital transformation shifts accounting analytics from a purely technical function to a strategic information resource that supports flexible planning, risk management, and real-time decision support. Prospects for further research include the development of adaptive models for interpreting analytical data, implementing quality standards for digital accounting analytics, and creating a competency-based framework for training accounting professionals in the context of digital economy requirements.