Transforming information support for technology and innovation management in the context of digitalization
Keywords:
digital transformation, digitization, digital competencies, Sustainable Development Goals (ESG), innovative technologies, modern digital technologies, artificial intelligence, cybernetic approach, accounting software products, Data-Driven Innovation, information security, accounting and analytical supportSynopsis
This section presents the results of a comprehensive study of the theoretical, methodological, and applied foundations for transforming information support for technology and innovation management in the context of digitalization. It has been proven that in the modern business environment, the classical accounting paradigm, which historically functioned as a closed cybernetic “black box”, is not capable of fully satisfying the information needs of stakeholders. The necessity of a conceptual transition to a proactive “data-driven innovation” paradigm is substantiated, involving the formation of a transparent, flexible, and ESG-oriented digital system. The evolution of the functional role of an accounting specialist is revealed: from a traditional registrar and controller to a strategic business partner and big data analyst who integrates artificial intelligence, machine learning, Internet of Things (IoT), and blockchain technologies into their work. The study places particular emphasis on the critical problem of technological inertia among Ukrainian enterprises and the widespread use of outdated software with Russian architectural roots (in particular, the 1C/BAS line of systems). It has been proven that in the context of cyberwarfare, such practices create unacceptable security, financial, and reputational risks. The article proposes a multifactorial model for assessing the economic efficiency of the digital transformation of accounting and analytical systems. Unlike traditional approaches to assessing IT investments, the proposed model takes into account not only the direct operational benefits of automating accounting processes but also the financial equivalent of averted cyber risks, as well as the economic benefits of implementing ESG principles, in particular, access to “green financing” and increasing the investment attractiveness of the enterprise. The model has been tested in practice through scenario-based modeling for a hypothetical medium-sized manufacturing enterprise. The results indicate a positive overall economic effect from implementing a modern digital ERP system and confirm the economic feasibility of the digital transformation of enterprises’ accounting and analytical systems.
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Cherniavskyi, B., Cherniavska, T., Rusnak, A., Nadtochii, I., Nadtochii, V., Nadtochyi, A.; Cherniavska, T. (Ed.) (2025). Smart economy in the conditions of post-war recovery of Ukraine: digital tools of remediation and their impact on regional development. Economy in the Era of Digital Transformation: Trends, Opportunities and Perspectives. Tallinn: Scientific Route OÜ, 168–196. https://doi.org/10.21303/978-9908-9706-0-8.ch7
Cherniavskyi, B.; Cherniavska, T. (Ed.) (2025). Information technologies in scenario-based modeling of post-conflict territory remediation: from express sanitation to sustainable recovery. Ecological systems modeling. Tallinn: Scientific Route OÜ, 74–95. https://doi.org/10.21303/978-9908-9706-6-0.ch4
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., Young, S. M. (2020). Management Accounting: Information for Decision Making. Cambridge Business Publishers, 500. Available at: https://www.hbs.edu/faculty/Pages/item.aspx?num=40207
Spivak, S., Korolyuk, T., Dereichuk, O. (2024). Organizational aspects and information support of the process of forming enterprise reports. Galician Economic Journal, 87 (2), 116–121. https://doi.org/10.33108/galicianvisnyk_tntu2024.02.116
Loboda, O. (2023). Advantages of using an integrated business information system. Taurida Scientific Herald. Series: Economics, 16, 133–139. https://doi.org/10.32782/2708-0366/2023.16.18
Trabucchi, D., Buganza, T. (2019). Data-driven innovation: switching the perspective on Big Data. European Journal of Innovation Management, 22 (1), 23–40. https://doi.org/10.1108/ejim-01-2018-0017
Tripathi, S., Bachmann, N., Brunner, M., Jodlbauer, H. (2024). Preparedness for Data-Driven Business Model Innovation: A Knowledge Framework for Incumbent Manufacturers. Applied Sciences, 14 (8), 3454. https://doi.org/10.3390/app14083454
Arshad, S. M. B. M. (2025). The role of language in the digital era with special reference to English. Smart technologies and innovative approaches in research: building a digital future. https://doi.org/10.5281/zenodo.14899891
Vovchasta, N., Kan, O., Hlavatska, Y., Sovach, K., Makukhina, S. (2024). Digitalisation and its role in developing hard skills among university students in Ukraine. Multidisciplinary Reviews, 8, 2024spe070. https://doi.org/10.31893/multirev.2024spe070
Lourdusamy, R. Florrence, M. J. (2015). A Survey on Multilingual Ontologies. International Journal of Modern Computer Science (IJMCS), 3(3), 71–76. Available at: https://www.academia.edu/31251547/A_Survey_on_Multilingual_Ontologies
Loucks, J., Macaulay, J., Noronha, A., Wade, M (2016). Digital vortex: How today’s market leaders can beat disruptive competitors at their own game. IMD – International Institute for Management Development, 266. Available at: https://books.google.com.ua/books/about/Digital_Vortex.html?id=ZdcPkAEACAAJ&redir_esc=y
Sombart, W. (1902). Der moderne Kapitalismus. Leipzig: Duncker & Humblot, 669. Available at: https://www.ssoar.info/ssoar/handle/document/50416
Cherniavskyi, B. (2025). Prospects and Possibilities of Implementing Bio-Inspired AI Technologies in the Model of Management of Remediation of War-Affected Territories. Review of Economic and Business Studies, 18, 49. https://doi.org/10.47743/rebs-2025-si-0004
Sustainable Development Goals. United Nations. Available at: https://www.un.org/sustainabledevelopment/
Farion, A. I. (2014). Kompiuterna model realizatsii perspektyv rozvytku bukhhalterskoho obliku na osnovi kibernetychnoho pidkhodu v SZDU. Nauka y ekonomika, 3, 75–81. Available at: http://nbuv.gov.ua/UJRN/Nie_2014_3_12
Moll, J., Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51 (6), 100833. https://doi.org/10.1016/j.bar.2019.04.002
Kroon, N., Alves, M. C., Martins, I. (2021). The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review. Journal of Open Innovation: Technology, Market, and Complexity, 7 (3), 163. https://doi.org/10.3390/joitmc7030163
Kyrylov, Y., Hranovska, V., Savchenko, V., Kononenko, L., Gai, O., Kononenko, S. (2024). Sustainable Rural Development in the Context of the Implementation of Digital Technologies and Nanotechnology in Education and Business. Nanotechnology Perceptions, 20 (S8). https://doi.org/10.62441/nano-ntp.v20is8.25
Kononenko, L., Nazarova, H., Karnaushenko, A., Bondar, I., Yurchenko, V. (2026). The role of artificial intelligence technology in shaping the information support of the management system for small agricultural enterprises. Proceedings of the 2025 12th International Conference on Mechanics, Materials and Manufacturing, 3449, 020134. https://doi.org/10.1063/5.0298924
Karnaushenko, A., Tanklevska, N., Povod, Т., Kononenko, L., Savchenko, V. (2023). Implementation of blockchain technology in agriculture: fashionable trends or requirements of the modern economy. Agricultural and Resource Economics: International Scientific E-Journal, 9 (3), 124–149. https://doi.org/10.51599/are.2023.09.03.06
Schmitz, J., Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review, 29 (2), 331–342. https://doi.org/10.1111/auar.12286
Pro zatverdzhennia Poriadku formuvannia ta vedennia vidkrytoho pereliku zaboronenoho do vykorystannia prohramnoho zabezpechennia ta komunikatsiinoho (merezhevoho) obladnannia» (2025). Postanova Kabinetu Ministriv Ukrainy No. 1335. 22.10.2025. Available at: https://www.kmu.gov.ua/npas/pro-zatverdzhennia-poriadku-formuvannia-ta-vedennia-vidkrytoho-pereliku-zaboronenoho-do-vykorystannia-prohramnoho-zabezpechennia-k1335
Posylennia zakhystu derzhavy: Derzhspetszviazku opryliudnyla perelik zaboronenoho prohramnoho zabezpechennia ta obladnannia (2026). Derzhavna sluzhba spetsialnoho zviazku ta zakhystu informatsii Ukrainy. Available at: https://cip.gov.ua/ua/news/posilennya-zakhistu-derzhavi-derzhspeczv-yazku-oprilyudnila-perelik-zaboronenogo-programnogo-zabezpechennya-ta-obladnannya
Text Identifier of this Chapter
Chapter 3
Published
September 30, 2025
Categories
Copyright (c) 2026 Lesia Kononenko, Vira Savchenko, Alla Karnaushenko, Yuliia Hlavatska, Oksana Abramova, Serhii Kononenko
How to Cite
Kononenko, L., Savchenko, V., Karnaushenko, A., Hlavatska, Y., Abramova, O., & Kononenko, S. (2025). Transforming information support for technology and innovation management in the context of digitalization. In R. Rogaczewski, L. Kononenko, V. Savchenko, A. Karnaushenko, Y. Hlavatska, O. Abramova, S. Kononenko, N. Sysolina, I. Sysolina, V. Amosov, S. Nisfoyan, O. Chumachenko, & R. Kisilov, In press. Management of technology and innovation. Scientific Route OÜ®. https://monograph.route.ee/rout/catalog/book/management_of_technology_and_innovation/chapter/170
