INFORMATION INTERACTION OF ACCOUNTING AND MANAGEMENT IN THE MANAGEMENT DECISION-MAKING SYSTEM

Abstract

The article explores the theoretical foundations and practical aspects of informational interaction between accounting and management within the framework of managerial decision-making. The study emphasizes that management accounting should be viewed not only as a technical subsystem for recording and grouping financial data, but also as an analytical tool capable of supporting strategic and operational decision-making. Accounting data, when structured and properly interpreted, form the basis for rational planning, control, resource allocation, and performance evaluation across all levels of an enterprise. The research highlights the importance of establishing seamless information flows between the accounting and managerial subsystems. The consistency, timeliness, and analytical quality of these flows are essential to enhancing the responsiveness and efficiency of managerial actions. Special focus is placed on the digital transformation of business processes and the integration of modern digital tools, including enterprise resource planning (ERP) systems, business intelligence (BI) platforms, and intelligent decision support systems (IDSS). These tools enable automated processing of accounting data, real-time visualization of performance indicators, and forecasting under conditions of uncertainty. Through the analysis of existing models and barriers to integration, the article identifies a number of common challenges such as fragmented information environments, delayed data synchronization, low granularity of accounting reports, and insufficient involvement of managerial staff in the analytical process. Overcoming these issues requires both technological modernization and institutional change, including the development of data-centric organizational cultures and the strengthening of cross-functional cooperation. The conclusions of the study provide structured recommendations for improving the informational synergy between accounting and management. The author also formulates directions for further research, which include modeling digital information systems of management accounting, developing analytical scenarios for data-driven decision-making, and evaluating the effects of integrating accounting systems with real-time managerial processes in the context of digital economy challenges.