The impact of digital technologies on the quality of financial analysis and management decision-making

Ганзюк, Світлана Михайлівна and Казак, Оксана Олексіївна and Сулима, Мар'яна Олександрівна and Булуй, Олексій Григорович and Тупало, Тарас Костянтинович (2026) The impact of digital technologies on the quality of financial analysis and management decision-making Актуальні проблеми економіки (2). pp. 402-412. ISSN 1993-6788

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Abstract

This article examines the impact of digital technologies on the quality of financial analysis and the effectiveness of managerial decision-making in Ukrainian organizations–specifically in the banking sector, corporate finance, and investment activities–amid the accelerated digitaliza- tion of the domestic economy. It is argued that the integration of cloud-based ERP systems, artifi- cial intelligence and machine learning tools, big data analytics, and robotic process automation has fundamentally changed the speed, accuracy, and depth of financial analysis, transforming it from a retrospective reporting tool into a full-fledged mechanism for proactive strategic management of the organization. The key technological components of the transformation are analyzed: cloud- based integrated financial management platforms, AI-based credit scoring models, natural lan- guage processing technologies for analyzing unstructured information sources, real-time dash- boards, and business analytics tools that enable the transition from periodic to continuous financial monitoring and significantly accelerate decision-making cycles at all management levels. Systemic challenges to the implementation of digital solutions are identified: the digital divide between large corporations and small and medium-sized businesses, a shortage of qualified specialists capable of effectively working with the latest analytical tools, challenges in integrating legacy information sys- tems with modern platforms, fragmentation and low quality of input data, as well as growing cyber- security risks and the complexity of regulatory compliance. The strategic impact of digital tech- nologies on the quality of management decisions is substantiated: democratization of access to financial analytics at all levels of the organizational hierarchy, the ability to model thousands of business scenarios to justify investment decisions, and the transition from reactive to proactive risk management. It is concluded that the further development of digital financial analytics in Ukraine will be determined by the adoption of next-generation technologies – quantum computing, advanced blockchain integration, and improved machine learning models, the realization of whose potential requires systematic investments in both technological infrastructure and the targeted development of organizations’ human capital.

Item Type:	Article
Uncontrolled Keywords:	digital technologies; financial analysis; management decisions; artificial intelligence; cloud-based ERP systems; big data analytics; robotic process automation; business analytics; digital transformation; predictive analytics
Subjects:	Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions:	Факультет економіки та управління > Кафедра фінансів
Depositing User:	Мар'яна Олександрівна Сулима
Date Deposited:	11 May 2026 09:49
Last Modified:	11 May 2026 09:49
URI:	https://elibrary.kubg.edu.ua/id/eprint/57322

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