Modeling the Corporate Architecture in the Managerial Accounting of the Merger of Enterprises

The current business conditions have significantly changed the requirements for the information and accounting-analytical provision of the management mechanism of enterprises and their integrated associations. Management of enterprises requires a significant expansion of the list of accounting items submitted in conjunction with the enterprise’s business processes, increasing the reliability of credentials, increasing the speed of management report generation, reflection in the reports of the non-financial indicators and key elements of the business model chosen by the enterprise. In most cases, such requirements can be implemented if the approach to managerial accounting is changed. The authors’ hypothesis involves the use of the concept of corporate architecture as the basis of the managerial accounting process. The article is aimed at developing the theoretical-methodical basis of the organization of accounting-analytical process of enterprises and their integrated associations on the basis of applying the achievements of the methodology of modeling corporate architecture to accounting. Implementation of the goal set is based on the projecting methodology. As result of implementation of the accounting management project, the authors envisage an increase of the capabilities of accounting analytics, the deployment of a data-based business analysis system, the outlining of the information provision of strategic management, and the expansion of the predictive accounting function. The TOGAF methodology and Archimate modeling language are used to form a corporate architecture model. The models that have been developed show the structure of the accounting function and its relationship to other elements of the corporate architecture. The existence of such functional models made it possible to identify the list of users of the accounting information and to develop a concept of managerial accounting development.