The thesis presents the solution for an important scientific and practical task of further development of theoretical principles, development of methodological and practical recommendations for the accounting organization in the enterprise association adaptive management.
The main features of enterprise associations are outlined, the classification of their types is supplemented by such features as: the degree of integration of accounting and analytical systems and the adaptability of activity level. The views of scientists on the definition of adaptive control are systematized and generalized, and on its basis the main characteristics, principles are highlighted, the general profile of adaptive control is constructed, samples of adapters hierarchy according to the nature of enterprise associations are developed. The definition of the adapter as a tool is determined in the accounting organization as the relationship «indicator-management decision». In this regard, the indicator is formed on the basis of accounting and analytical information and characterizes the object of management, and the decision is made based on this indicator interpretation.
The relationship of the concepts «accounting and analytical support», «accounting and information support», «accounting and information system», «information support» was described in order to define the main tasks and structure of accounting and analytical support in the activities of the enterprise association adaptive management. The expediency of taking into account the influence of controlling functions (the list of which was supplemented by the adaptation function of stakeholders needs) on the formation of accounting and analytical support of adaptive management to ensure appropriate coordination of business processes is substantiated. The scheme of the information environment of data consolidation in activity of the enterprise association is developed. It is proved that the asymmetry of accounting information significantly affects the accounting and analytical support of adaptive management, so the analysis of present models of accounting from the viewpoint of meeting stakeholders information needs was held, and the feasibility of changing the approach to accounting at the entity level was substantiated.
The concept of accounting organization in the enterprise association adaptive management was defined as a process of streamlining, improving, optimizing the system of accounting and economic information to meet the specific information needs of stakeholders arising in terms of globalization and business integration in case of absence of sufficient information for management decisions to achieve the desired level of enterprise association adaptability.
The approaches to assessment issues in the field of accounting organization are generalized, and as a result, the methodical approach to assessing the state of accounting organization in the enterprise association adaptive management is proposed, which takes into account quantitative and qualitative characteristics. The list of indicators is substantiated that are part of the quantitative characteristics of the accounting organization, based on integrated performance indicators and levels of adaptability, as they take into account the functioning of both enterprise associations and adaptive management.
The research hypothesis based on the calculations is substantiated and proved, which is as follows: the accounting organization will meet the information needs of stakeholders in case it focuses on specific features of enterprise association adaptive management.
The criteria to be met by the model of accounting organization in the enterprise association adaptive management are substantiated, and the need to take into account changes in the enterprise association adaptive management in the process of improving the accounting organization is outlined. The expediency of using a spiral approach in modeling the accounting organization along with expert analysis and the method of hierarchy analysis was proved.
The sample of the scheme of taking into account the stakeholders interests in the process of adaptive management is developed and the adapter is singled out among the elements of the process chain «implementation of business operations – implementation of management decisions».
The practical significance of the obtained scientific results of the thesis is confirmed by certificates of implementation in the activities of LLC «Pokrovska Sadyba» (reference № 3, dated 29.01.2020), LLC «High Voltage Equipment Plant» (reference № 11/17, dated 05.02.2020), LLC PI «Energy decision» (№ 3/2020, dated 12.02.2020) and in the educational process of Simon Kuznets Kharkiv National University of Economics (reference № 20 / 86-34-101, dated 18.05.2020).
