DIGITAL ACCOUNTING AS THE FOUNDATION OF STRATEGIC FINANCIAL CONTROL

Abstract

Introduction. The current business environment in Ukraine is characterized by high volatility and specific challenges of martial law, which renders traditional management methods insufficient. The core problem lies in the retrospective nature of traditional accounting, which only records past events. This creates an "information gap": managers lack a complete picture and cannot respond to threats in a timely manner. Due to data fragmentation, companies struggle to maintain future stability. It is proven that digital accounting must transform into a forecasting tool. It should function as an intelligent system that not only collects figures but helps identify risks in advance to protect the business and enable its development.

The aim of the article is to substantiate the potential of digital accounting as an intellectual foundation for strategic financial control and to develop a model of their interaction to ensure sustainable inclusive business development.

Materials and methods. The methodological basis of the study is a combination of Big Data technologies, Artificial Intelligence (AI), and blockchain. Systems analysis methods were used to develop a multi-layered architecture. For the construction of predictive models, neural networks (specifically the LSTM architecture) and the Monte Carlo method were applied. The use of blockchain technologies in the study is driven by the need to create a decentralized mechanism for verifying the authenticity of financial indicators.

Results. An original four-layer data integration architecture has been developed, which sequentially combines the stages of stream diagnostics, blockchain verification, intelligent forecasting, and strategic response. It is proven that the use of neural network models (LSTM) to calculate the Profitability Viability Index (PVI) ensures a 30–40% improvement in the quality of strategic decisions by significantly reducing forecasting errors. The role of blockchain technology as a fundamental tool for guaranteeing data integrity and immutability in an unstable market environment is identified. It is established that the digital transformation of accounting processes allows for the conversion of information arrays into strategic socio-economic capital, creating a reliable foundation for the inclusive development of the enterprise.

Perspectives. Further research will be directed towards developing smart contract algorithms to automate industry-specific control procedures, as well as implementing NLP (Natural Language Processing) analysis for monitoring and assessing reputational risks within the system of sustainable development strategies.