Issue: № 6, 2026
Doi: https://doi.org/10.37634/efp.2026.6.7e
The paper substantiates the conceptual foundations of accounting development in the enterprise management information system under the conditions of digital transformation, sustainable development and increasing demand for reliable financial and non-financial data. The relevance of the study is determined by the transformation of accounting from a retrospective registration mechanism into an integrated analytical subsystem that supports management decision-making, risk assessment, ESG reporting and strategic management. The paper systematizes scientific approaches to accounting information systems, sustainability reporting infrastructure and digital technologies in enterprise management. Special attention is paid to the integration of accounting, management accounting and non-financial indicators within a single data environment that ensures transparency and analytical usefulness. A comparative analysis of eight IT companies, namely SoftServe, EPAM Systems, GlobalLogic, N-iX, Intellias, ELEKS, Sigma Software and DataArt, was conducted according to publicly observable criteria: sustainability or corporate responsibility disclosure, use of digital solutions in business positioning, cloud and AI orientation, governance transparency, and potential integration of financial and non-financial data. The results demonstrate that IT companies have a high level of digital maturity, while the maturity of ESG disclosure differs significantly. A conceptual model of accounting integration into the enterprise management information system is proposed. It combines accounting data, management accounting, ERP platforms, BI analytics, ESG modules and strategic decision-making. The practical value lies in identifying directions for transforming accounting into a data-driven management subsystem capable of ensuring transparency, accountability and sustainable business development.
Keywords : accounting, accounting information system, digitalization, ERP, BI analytics, ESG, sustainable development, IT companies
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