Methodological principles of scientific research on accounting and analytical support and economic control in business management

Abstract

In the context of digital transformation of both the global and national economy, the business environment is undergoing significant changes that require rethinking the role of accounting, analysis and control in the system of managerial decision-making of business entities. Accordingly, there is a need to create a modern methodological basis for scientific research that would contribute to the integration of accounting and analytical support and economic control using digital technologies in business management. The purpose of the article is to form methodological foundations for scientific research in the field of accounting and analytical support and economic control in business management in modern economic conditions of digital transformation. Purpose. The purpose of the article is to form methodological foundations of scientific research in the field of accounting and analytical support and economic control in business management in modern economic conditions of digital transformation. Methods. In the research process, a number of general scientific methods were used, which ensured logical consistency, scientific validity and complexity of the problem analysis. The analysis method was used to structurally divide accounting and analytical support into separate components (accounting, analytical and additional) in order to study their content, functions and traditional methods. The synthesis method made it possible to combine the obtained results into a single conceptual model of the functioning of the accounting and control system in the conditions of digital transformation. The inductive method was used to formulate generalizations based on the analysis of individual approaches and scientific publications, and the deductive method was used to build the logic of the study from general provisions to specific conclusions. In addition, the systemic approach provided a holistic vision of accounting and analytical support and economic control as an interconnected part of the enterprise management system. Results. The study substantiated the theoretical and methodological principles of accounting and analytical support and economic control in business management in the context of digital transformation. The components of the accounting and analytical system (accounting, analytical and additional) were classified, and the traditional methods inherent in each of them have deen outlined. Modern directions of transformation of this system under the influence of digital technologies, in particular blockchain, artificial intelligence, were determined. The latest methods of economic control research were also identified, which contribute to increasing transparency, reliability and efficiency of resource management. Conclusions. The researched accounting and analytical support and economic control are key components of the enterprise management system, the effectiveness of which increases significantly under the conditions of integration of digital technologies. The methodological principles formulated in the study are based on the principles of efficiency, timeliness, automation, transparency, integration, flexibility and scientific validity. They ensure the formation of an adaptive, innovatively oriented management system capable of responding to the challenges of the modern dynamic business environment. The results obtained are theoretically significant and can be used for further development of the concept of digital accounting and control.