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The study is aimed at theoretical substantiation and development of methodological provisions and applied recommendations for the formation of a system of information support for managing the economic activity of trade enterprises using the technology of accounting engineering. The role of accounting engineering in the transformation of the information system of a trade enterprise, focused on ensuring the relevance, complexity and integration of accounting and analytical information necessary to support management decisions in the field of economic, environmental and social activities, is determined. Methodological provisions for the implementation of accounting engineering as an innovative tool for the formation of accounting and analytical data and optimization of information flows have been developed, which ensures the adoption of informed management decisions and contributes to the adaptability of the enterprise in the context of digital transformation of the economy. The accounting architecture of the accounting engineering technology is formed in the form of mega-accounts that are integrated into the accounting system and form the items of the derivative balance sheet. The accounting nomenclatures of financial and management accounting are defined, and their characteristics are given, taking into account the needs of information support for managing the economic activity of trade enterprises. The study is aimed at theoretical substantiation and development of methodological provisions and applied recommendations for the formation of a system of information support for managing the economic activity of trade enterprises using the technology of accounting engineering. The role of accounting engineering in the transformation of the information system of a trade enterprise, focused on ensuring the relevance, complexity and integration of accounting and analytical information necessary to support management decisions in the field of economic, environmental and social activities, is determined. Methodological provisions for the implementation of accounting engineering as an innovative tool for the formation of accounting and analytical data and optimization of information flows have been developed, which ensures the adoption of informed management decisions and contributes to the adaptability of the enterprise in the context of digital transformation of the economy. The accounting architecture of the accounting engineering technology is formed in the form of mega-accounts that are integrated into the accounting system and form the items of the derivative balance sheet. The accounting nomenclatures of financial and management accounting are defined, and their characteristics are given, taking into account the needs of information support for managing the economic activity of trade enterprises.

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Accounting Engineering as a Tool for Innovative Support of the Transformation of Socio-economic Systems of Enterprises and Their Economic Activity

  • 章节

  • 发表日期：

    2026年

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  • Nataliia Kashchena,
  • Oksana Chumak,
  • Iryna Nesterenko,
  • Rasa Subačienė

摘要

The study is aimed at theoretical substantiation and development of methodological provisions and applied recommendations for the formation of a system of information support for managing the economic activity of trade enterprises using the technology of accounting engineering. The role of accounting engineering in the transformation of the information system of a trade enterprise, focused on ensuring the relevance, complexity and integration of accounting and analytical information necessary to support management decisions in the field of economic, environmental and social activities, is determined. Methodological provisions for the implementation of accounting engineering as an innovative tool for the formation of accounting and analytical data and optimization of information flows have been developed, which ensures the adoption of informed management decisions and contributes to the adaptability of the enterprise in the context of digital transformation of the economy. The accounting architecture of the accounting engineering technology is formed in the form of mega-accounts that are integrated into the accounting system and form the items of the derivative balance sheet. The accounting nomenclatures of financial and management accounting are defined, and their characteristics are given, taking into account the needs of information support for managing the economic activity of trade enterprises. The study is aimed at theoretical substantiation and development of methodological provisions and applied recommendations for the formation of a system of information support for managing the economic activity of trade enterprises using the technology of accounting engineering. The role of accounting engineering in the transformation of the information system of a trade enterprise, focused on ensuring the relevance, complexity and integration of accounting and analytical information necessary to support management decisions in the field of economic, environmental and social activities, is determined. Methodological provisions for the implementation of accounting engineering as an innovative tool for the formation of accounting and analytical data and optimization of information flows have been developed, which ensures the adoption of informed management decisions and contributes to the adaptability of the enterprise in the context of digital transformation of the economy. The accounting architecture of the accounting engineering technology is formed in the form of mega-accounts that are integrated into the accounting system and form the items of the derivative balance sheet. The accounting nomenclatures of financial and management accounting are defined, and their characteristics are given, taking into account the needs of information support for managing the economic activity of trade enterprises.