ACCOUNTING IN THE INFORMATION SUPPORT SYSTEM OF ENTERPRISE FINANCIAL CONTROL

This article examines the role of accounting as a key component of the information support system for enterprise financial control. It explores the significance of accounting information in preparing reliable financial statements, implementing internal and external financial control, and supporting effective managerial decisionmaking. Particular attention is paid to the digital transformation of the economy, the implementation of automated accounting information systems, and their impact on the efficiency of financial control procedures. The study substantiates that an effectively organized accounting system enhances the transparency of financial activities, reduces financial risks, and strengthens the economic security of an enterprise.

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