Accounting and analytical support for strategic consulting of enterprises: conceptual model and directions of development in the digital economy

Abstract

The scientific work examines the conceptual foundations of integrating accounting and analytical support into the strategic consulting system of an enterprise in the digital economy. The role of the accounting and analytical function as the intellectual core of strategic management, ensuring the informational consistency and scientific validity of management decisions, is defined. A conceptual model of integration is proposed, which provides for the interaction of three levels – information and accounting, analytical and interpretative, and consulting and strategic – within a single analytical framework. It has been proven that the effectiveness of strategic consulting is determined by the ability of the system to transform data into strategically relevant knowledge. It has been substantiated that digitalisation creates new opportunities for the development of an enterprise's analytical potential through the automation of information collection, processing and interpretation. The influence of intelligent technologies, in particular artificial intelligence, machine learning and cognitive analytics, on the improvement of forecasting and strategic consulting processes is revealed. It has been established that the digital analytical ecosystem forms a new management paradigm focused on continuous analytical support for strategic decisions. The results of the study are of theoretical importance for the further development of the scientific foundations of strategic consulting and of practical value for the formation of effective digital analytical management systems for enterprises.