IMPROVING THE ACCOUNTING AND ANALYTICAL SUPPORT MODEL FOR THE FORMATION AND DIGITALIZATION OF ENTERPRISE REPORTING

The digitization of reporting and the increase in requirements for the quality of accounting information create a need for a system model that combines regulatory rules, data management, automation, control, security, and stability of processes. In the practice of modern enterprises, fragmentation is often observed when individual digital tools are implemented without coordinating them with the control loop, compliance, data protection, and recovery scenarios. The aim of the work is to improve an adaptive model for accounting and analytical support of digital reporting, which ensures a stable cycle of indicator formation from input data to output digital reporting, consistent with the requirements of control, compliance, and information protection. The methodological basis is a combination of DEMATEL and DANP, which allows for simultaneously determining the causality structure in the system and obtaining quantitative weights of the priority of the components of the model. To build a matrix of direct impacts, an expert survey of specialists in the field of accounting and analytical support, as well as digitalization from Ukraine and Poland, was used. According to the results of DEMATEL, elements with the greatest systemic importance were identified through the D+R indicator, and causal elements that form the drivers of the model were also determined through the D−R indicator. The highest global weights belong to the components of information protection, business continuity, and cybersecurity. The practical result is an improved three-level structural model, which includes a regulatory and methodological basis, a security and stability contour, input data management, integration and processing, a control and compliance contour, analytics, and output digital reporting with feedback. The proposed improved model can be used as a basis for the development or modernization of digital reporting with a clear order of implementation of components, formalized interrelationships between them, and tools to ensure stability, manageability, and demonstration of results.