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Assessment of the economic and informational efficiency of transitioning to the formation of managerial (financial) reporting within a uniform accounting system

Received: 14 January 2026

Accepted: 10 February 2026

Available online: 26 February 2026

Subject Heading: MANAGERIAL ACCOUNTING AND REPORTING

JEL Classification: G30

Pages: 4-19

https://doi.org/10.24891/wcdbab

Subject. This article discusses methodological approaches to assessing the effectiveness of the transition to the formation of management (financial) reporting based on a common information array of data, including the economic impact and changes in the quality of reporting information.
Objectives. The article aims to develop a computational methodology for preliminary assessment of the economic and information efficiency of the transition from separate accounting and management accounting to the formation of management (financial) reporting within a uniform accounting system.
Methods. For the study, we used both computational and integral methods.
Results. The article presents a system of parameters and data sources to calculate the economic effect of the transition and proposes a procedure for generating incremental cash flow. It also presents an author-developed approach to assessing the quality of management (financial) reporting based on the use of an integral indicator that helps take into account changes in the analytical characteristics of information. The article gives an example of the proposed methodology application illustrating the logic of calculations and interpretation of the results.
Conclusions. The results obtained show the possibility of using the developed methodology for preliminary comparison of costs and expected effects associated with changes in the organization of accounting processes. The proposed approach expands the tools for substantiating managerial decisions in the field of accounting and management accounting and reporting.

Keywords: management reporting, economic efficiency, incremental cash flow, accounting automation, integration of accounting and management accounting

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