ACCOUNTING INFORMATION SYSTEMS AS A TOOL FOR ORGANISATIONAL KNOWLEDGE CREATION: THE SECI MODEL

Abstract

The article examines the role of accounting information systems as instruments for the creation of organisational knowledge within the context of the digital transformation of the economy. The relevance of the study is driven by the growing demands placed upon the quality of accounting information, the necessity to integrate advanced analytical technologies, and the shift from the traditional function of recording business transactions towards the generation of knowledge-based value for managerial purposes. The theoretical foundation of the research is the SECI model of organisational knowledge creation, which explains the dynamic interaction between tacit and explicit knowledge through the processes of socialisation, externalisation, combination, and internalisation. It is argued that contemporary accounting information systems not only ensure the automation of data processing but also create an environment for the formalisation of accountants’ professional experience, the algorithmisation of procedures, the integration of data into digital platforms (ERP, BI, RPA, cloud services), and the development of organisational learning. Within this framework, a conceptual model of a knowledge-oriented digital accounting information system is proposed, combining the SECI knowledge spiral mechanism with data governance processes and the digital infrastructure of the enterprise. The study demonstrates that the integration of knowledge management approaches into accounting information systems enhances the quality of accounting information, strengthens analytical capacity, and provides more substantiated support for managerial decision-making. In doing so, accounting information systems evolve into strategic cognitive platforms that facilitate continuous knowledge creation and organisational adaptability in a rapidly changing digital environment. The practical significance of the research lies in the potential application of the proposed model to improve digital accounting systems across enterprises in various sectors. Directions for further research include the development of methodological approaches to assessing the knowledge effect of accounting information systems and the empirical validation of the model within the real sector of the economy.