А DATA-DRIVEN SMALL BUSINESS OPERATING SYSTEM BASED ON INTEGRATED IT, FINANCIAL ACCOUNTING, AND OPERATIONAL ARCHITECTURE

Dmytro Vlasov; Iryna Chmutova

doi:10.32782/2521-666X/2026-95-19

Dmytro Vlasov Tektonize LLC https://orcid.org/0009-0002-3590-5427
Iryna Chmutova Simon Kuznets Kharkiv National University of Economics https://orcid.org/0000-0001-7932-7652

DOI: https://doi.org/10.32782/2521-666X/2026-95-19

Keywords: data-driven management, small business, operating system, IT integration, financial accounting architecture, operational procedures, management control, information integration

Abstract

The article substantiates the conceptual foundations of a data-driven small business operating system based on the integration of IT solutions, financial accounting architecture, and operational procedures. It is argued that the use of multiple digital tools does not automatically ensure managerial clarity if these tools remain disconnected from accounting logic and everyday business processes. The proposed system is conceptualized as an integrated management architecture in which financial accounting serves as the core mechanism for structuring, verifying, and interpreting operational data. The study identifies the objectives and principles of such a system, including data integrity, a single source of truth, closed information loops, process discipline, accrual-based accounting, tax readiness, and business value measurement. Particular attention is given to the coordination of CRM, payment, payroll, banking, accounts payable, and accounting systems within one coherent operating framework. The results demonstrate that this approach can reduce informational fragmentation, improve financial transparency, strengthen managerial control, support informed decision-making, and increase the scalability and transferability of small businesses.

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