TRANSFORMATION OF ACCOUNTING AND STATISTICAL SUPPORT FOR THE NEEDS OF FINANCIAL ANALYTICS IN CONDITIONS OF DOMINANCE OF EXOGENOUS DATA
Abstract
The article examines transformational processes in the accounting and statistical support of financial analytics in the conditions of dominance of exogenous data formed outside the enterprise – in global digital ecosystems, market trends, macroeconomic and social indicators. It is determined that traditional accounting and state statistics systems, focused on internal financial information, lose their ability to adequately reflect economic reality in the period of digital turbulence. The purpose of the study is to substantiate the conceptual foundations and methodological approaches to the integration of endogenous and exogenous data flows into the system of management accounting and financial analytics. System-analytical, comparative and functional-structural methods, generalization of the practice of Ukrainian enterprises and foreign experience are used. The results of the study showed that the synthesis of internal (accounting) and external (statistical, behavioral, macroeconomic) data provides increased accuracy of forecasts, efficiency of response to market risks and transparency of management decisions. A three-level model of the digital accounting and statistical environment (operational, analytical and strategic levels) is proposed, which is based on the use of artificial intelligence, blockchain and big data technologies. Its functioning is ensured by a combination of financial, non-financial and behavioral indicators, including ESG factors and macroeconomic determinants. It is shown that the integration of data from various sources contributes to the formation of a single analytical space for making management decisions. The practical significance of the results lies in creating the prerequisites for the formation of a single information and analytical management base, which will contribute to the growth of the financial stability of enterprises, increasing the efficiency of control and adaptation to the global economic challenges of the digital era.
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