Accounting in digital business security: a transformational approach

Abstract

Introduction. The article examines the features of accounting and reporting for digital assurance of business efficiency based on a modern approach. It has been proven that the goal of digitization is achieved under the conditions of digital transformation of existing and creation of new sectors of the economy, as well as restructuring of spheres of life into new, more efficient and modern ones. Accordingly, the reconstruction of the national economy and the development of innovative infrastructure require an appropriate level of capital investments, these can be both external and internal investments in the investment-attractive innovative infrastructure of the economy. The investment attraction process is preceded by the stage of presenting generalized accounting information about the prospects for changes in the business's economic potential, both for the short-term and the long-term perspective in a reporting format that cannot be provided by traditional public financial reporting. However, such information content contains n-dimensional actuarial reporting, which serves as the basis of value-oriented management and draws its content from the actuarial accounting system. The peculiarities of drawing up a 3D Balance Sheet (Statement of Financial Status) and a 3D Statement of Financial Results (Report on Total Income) based on business operations without drawing up accounting records are outlined. It has been proven that the traditional accounting paradigm has long since acquired a digital format of generalization of information through the prism of modern information technologies, then a new innovative step for its development in the context of mass digitization and the digital economy should be an innovative N-dimensional 5D interpretation of the spatial representation of generalized accounting information, which is expedient digital visa in the environment of Ukrainian software products "Master: Accounting", "Dilovod" or "ISpro". The purpose of the article is to investigate the specifics of the theoretical, methodological and practical principles of actuarial accounting for the information provision of real and potential investors, as well as other capital providers, through the prism of actuarial reporting, which eliminates agency contradictions between business owners (shareholders) and top management managers, which will contribute to the effective reconstruction of Ukraine's economy. The main research hypothesis is related to the assumption that actuarial accounting is able to provide interested parties with the most complete, systematic, verified and adequate to their requests Method (methodology). Includes general scientific methods - elements of the theory of logic; methods of theoretical generalization and abstract science; methods of comparison and grouping; classification method. The results. As a result of the conducted research, elements of scientific novelty were obtained, which are as follows: it is proposed to actively introduce an innovative type of accounting - actuarial, in the format of an n-dimensional actuarial accounting paradigm for domestic economic entities in the conditions of the digital economy. Which in terms of content meets the requirements of real and potential investors. The course, within the framework of such a strategy of successful post-war reconstruction and strategic business development, will contribute not only to an active movement in the direction of digitalization of society, but will also ensure an innovative transformation of the accounting system. Therefore, the practical significance of the conducted research lies in the development of recommendations for filling out financial statements, bypassing the stage of drawing up accounting records at domestic enterprises, which will contribute to the prompt and objective assessment of the impact of each business operation on changes in the structure of the Balance Sheet (Statement of Financial Position) and the Report on Financial results (Report on total income) in the actuarial accounting system.