Purpose – The purpose of the study is to critically examine existing scientific approaches to the role and structure of accounting and analytical support in managing foreign economic activity at the enterprise level, with particular emphasis on risk management. The research focuses on conceptual models and algorithms for building a foreign economic activity management system, highlighting the accounting system’s function and its role as a managerial instrument.
Design/methodology/approach – The study is based on a systematic approach to the study of scientific sources, which allows identifying key trends, conceptual approaches and scientific gaps in this area. The method of analysis and synthesis is used to identify the main theoretical provisions and systematize approaches to organizing accounting and analytical support for foreign economic activity; the inductive method is used to draw general conclusions about the trends in scientific research in the field of accounting and analytical support for managing foreign economic activity; comparative analysis is used to compare scientific approaches to building an accounting and analytical system in the field of foreign economic activity, identifying their strengths and weaknesses; systematization and classification are used to structure the source according to certain criteria. The historical-logical method allows us to trace the development of accounting concepts in the context of transformations in the foreign economic environment.
Findings – The study confirms that research on the role of accounting within the structure of managerial relationships in an enterprise’s foreign economic activity, as reflected in modern scientific publications, primarily emphasizes its auxiliary function and lacks specification of the informational value it provides for the management system. Accounting is typically viewed from two perspectives: as a management function within a complex system of relationships involving planning, control, and analysis; and as a subsystem of the enterprise’s foreign economic activity management system, intended to supply stakeholders with decision-relevant information. Contemporary models of accounting and analytical support for managing foreign economic activity predominantly concentrate on the following conceptual links: the interrelation of the accounting subsystem with the overall management system; accounting as a managerial function; the structure of support considering export and import specifics; the regulatory and methodological context; and the stages of the operational mechanism. The positioning of accounting within the foreign economic activity management system depends on the management process model adopted by top-level managers.
Practical implications – The study creates the prerequisites for the practical implementation of theoretical principles in the field of foreign economic activity of business entities, contributing to the formation of an adaptive system of accounting and analytical support that meets the needs of modern management. In particular, taking into account the impact of accounting information on managerial decision-making processes allows for increased efficiency in strategic planning, financial monitoring, and risk management. Such practical integration enhances the validity of management decisions, supports the harmonization of internal regulations with external requirements, and establishes a foundation for improving the informational environment of managerial activity.
Originality/value – The study contributes to positioning accounting as an important component within the structure of managerial relationships in the enterprise’s foreign economic activity. It highlights the significance of accounting and analytical support in foreign economic activity management models. The findings reveal that current domestic models lack clear positioning of accounting as both a functional and an informational support element, which creates a foundation for further refinement of theoretical frameworks and practical applications of accounting and analytical support in the foreign economic domain.
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