THE ROLE OF ECONOMIC SECURITY OF ACCOUNTING INFORMATION IN ENSURING SUSTAINABLE DEVELOPMENT OF AN ECONOMIC ENTITY

Abstract

This study provides a normative analysis of the category of "economic security of accounting information" in accordance with domestic regulatory and legal sources, and assesses its role and substantiates its impact on processes aimed at the sustainable development of an economic entity. Furthermore, this study provides a detailed analysis of the key categories of "economic security" and "accounting information," identifies the relationship between these categories, develops and presents an approach to establishing a regulatory and legal framework for this study, and identifies and documents current regulatory approaches to protecting accounting information. The study examines key threats that can impact processes aimed at ensuring the economic security of accounting information at the level of an economic entity. Particular attention is paid to comparing various methods for preventing and minimizing them. The paper specifically examines key aspects of the concept of sustainable development. Furthermore, the study provides a normative analysis of the impact of economic security of accounting information on the indicators of ensuring the sustainable development of an economic entity. The conducted analysis determines the logic of further research and leads to the conclusion that processes aimed at ensuring the economic security of accounting information at the level of an economic (business) entity should be perceived not as an auxiliary tool for solving a minor problem or minimizing an identified risk, but as a full-fledged management function of strategic purpose, which has at its core a fundamental importance for ensuring sustainable, stable and long-term development of an economic entity.