Strategic management of service sector enterprises in the context of territorial communities: transformation of accounting and analytical support based on artificial intelligence

Abstract

The processes of transforming the strategic management of service sector enterprises operating within the territorial communities of Ukraine through the implementation of artificial intelligence technologies in accounting and analytical support are studied. It is substantiated that under the conditions of post-war recovery, decentralisation and high turbulence of the external environment, service sector enterprises become key actors of the economic resilience of communities, while the digital modernization of their management systems turns into a matter of survival. The theoretical and methodological foundations of strategic management are considered through the lens of complexity theory and the concept of sustainable development, as well as the toolkit of business process modelling (IDEF0, BPMN, EPC, UML). The evolution of scientific thought and bibliometric research on digital accounting is analysed, and key thematic clusters are identified. The institutional and digital environment (GovTech) of Ukrainian territorial communities is characterised, including digital service platforms, the regulatory policy in the field of artificial intelligence and harmonisation with European standards. The main directions of transforming accounting and analytical support are determined: reengineering of reporting processes, intelligent data consolidation, predictive analytics and automated generation of risk matrices. Approaches to value-oriented management of intangible value factors and to ensuring the strategic business continuity of service enterprises are proposed. A comparative analysis of the traditional and the intelligent models of accounting and analytical support is carried out. The challenges and barriers to artificial intelligence adoption — technical, economic, regulatory, and socio-psychological — are systematised, and the evolution of human capital and the reconfiguration of the professional competencies of accounting specialists are examined. Strategic imperatives and prospects for the development of Ukrainian service sector enterprises in the era of post-war reconstruction are formulated.