Transforming information support for technology and innovation management in the context of digitalization

Abstract

This section presents the results of a comprehensive study of the theoretical, methodological, and applied foundations for transforming information support for technology and innovation management in the context of digitalization. It has been proven that in the modern business environment, the classical accounting paradigm, which historically functioned as a closed cybernetic “black box”, is not capable of fully satisfying the information needs of stakeholders. The necessity of a conceptual transition to a proactive “data-driven innovation” paradigm is substantiated, involving the formation of a transparent, flexible, and ESG-oriented digital system. The evolution of the functional role of an accounting specialist is revealed: from a traditional registrar and controller to a strategic business partner and big data analyst who integrates artificial intelligence, machine learning, Internet of Things (IoT), and blockchain technologies into their work. The study places particular emphasis on the critical problem of technological inertia among Ukrainian enterprises and the widespread use of outdated software with Russian architectural roots (in particular, the 1C/BAS line of systems). It has been proven that in the context of cyberwarfare, such practices create unacceptable security, financial, and reputational risks. The article proposes a multifactorial model for assessing the economic efficiency of the digital transformation of accounting and analytical systems. Unlike traditional approaches to assessing IT investments, the proposed model takes into account not only the direct operational benefits of automating accounting processes but also the financial equivalent of averted cyber risks, as well as the economic benefits of implementing ESG principles, in particular, access to “green financing” and increasing the investment attractiveness of the enterprise. The model has been tested in practice through scenario-based modeling for a hypothetical medium-sized manufacturing enterprise. The results indicate a positive overall economic effect from implementing a modern digital ERP system and confirm the economic feasibility of the digital transformation of enterprises’ accounting and analytical systems.