DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGEMENT IN THE DIGITAL ECONOMY: ONTOLOGICAL AND GNOSEOLOGICAL ASPECTS

Abstract

The development of accounting and analytical support for management in the digital economy is acquiring particular significance, as digitalization fundamentally transforms the methodological foundations of information formation, processing, and interpretation. Economic reality is increasingly represented by data generated in automated environments, which requires not only technological adaptation but also ontological and epistemological rethinking of accounting. The study aims to reveal the transformation of accounting and analytical systems through the integration of ontological and gnoseological (epistemological) approaches, highlighting their role in forming a new cognitive-digital paradigm of management information. The purpose of the article is to substantiate the essence and evolution of accounting and analytical support under the influence of digitalization, to explore the ontological shift from paper-documentary to digital-ontological models of accounting data, and to reveal the gnoseological transition from descriptive to cognitive-analytical forms of knowledge. The research applies dialectical and system-structural analysis, ontological modeling, and comparative and logical generalization to study transformations in the nature of accounting information and cognition in digital environments. The paper demonstrates that digitalization transforms accounting reality from static document-based systems into dynamic semantic networks of data. The ontological transformation is expressed in the emergence of digital-ontological data models that ensure integration, self-verification, and continuous renewal of information. The gnoseological evolution of accounting reveals a shift from descriptive fixation of facts to cognitive-analytical interpretation of data, where knowledge is algorithmically generated, continuously updated, and used for predictive management. The accountant’s role is transformed from a registrar of economic events into an interpreter of digital knowledge capable of critical evaluation of analytical algorithms and AI-generated insights. The integration of ontological and gnoseological foundations forms a new methodological paradigm of accounting and analytical support in the digital economy. Within this paradigm, data, knowledge, and algorithms constitute a unified intellectual space that provides continuity, reliability, and predictability of information. This enables the formation of intelligent accounting systems that serve as active instruments of cognition and decision-making in a digital enterprise environment.