The article is dedicated to the study of the role and significance of the narrative approach in business process management. The authors focus on the integration of narratives into the accounting and analytics system to increase transparency, reliability and strategic validity of management decisions. The aim of the study is to assess the level of domestic business development under constant risks and military actions. Considering the significance and high degree of influence of business structures on the formation of the country’s economy, highlighting the accounting and analytical paradigm of effective management is an integral component and a modern driving mechanism for their promising development. The methodological basis of the study was a system of certain methods and techniques. In particular, the analysis of the most affected industrial assets across various sectors and the dynamics of business entity formation allowed for a reflection of their development realities and the identification of key components in shaping modern business infrastructure; PEST analysis of the macroenvironment contributed to the expert assessment of political, social, economic and technological factors of doing business. The study showed that the modern business landscape is experiencing unprecedented changes due to digitalization, globalization, growing competition and increased regulatory control. In response to these challenges, a new accounting and analytical paradigm is being formed, which integrates advanced technologies, new accounting objects and innovative analysis methods. Such mechanisms contribute to the strategic flexibility of enterprises, increase the transparency of business processes and ensure the adaptability of management decisions to the high dynamics of the market environment.

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Modern Narratives in Business: Accounting and Analytical Paradigm of the Effective Management

  • Olena Rusak,
  • Tetyana Haiduchok,
  • Natalya Malyuga,
  • Vita Bugaychuk,
  • Inna Grabchuk

摘要

The article is dedicated to the study of the role and significance of the narrative approach in business process management. The authors focus on the integration of narratives into the accounting and analytics system to increase transparency, reliability and strategic validity of management decisions. The aim of the study is to assess the level of domestic business development under constant risks and military actions. Considering the significance and high degree of influence of business structures on the formation of the country’s economy, highlighting the accounting and analytical paradigm of effective management is an integral component and a modern driving mechanism for their promising development. The methodological basis of the study was a system of certain methods and techniques. In particular, the analysis of the most affected industrial assets across various sectors and the dynamics of business entity formation allowed for a reflection of their development realities and the identification of key components in shaping modern business infrastructure; PEST analysis of the macroenvironment contributed to the expert assessment of political, social, economic and technological factors of doing business. The study showed that the modern business landscape is experiencing unprecedented changes due to digitalization, globalization, growing competition and increased regulatory control. In response to these challenges, a new accounting and analytical paradigm is being formed, which integrates advanced technologies, new accounting objects and innovative analysis methods. Such mechanisms contribute to the strategic flexibility of enterprises, increase the transparency of business processes and ensure the adaptability of management decisions to the high dynamics of the market environment.