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The article analyzes the preconditions for the transformation of the strategic controlling system in enterprises in response to the challenges of the digital economy. The authors reveal why it is necessary to modernize the accounting system of companies. To increase the argumentation of the authors’ working hypotheses, the experience of using managerial technologies to provide strategic control functions at Ukrainian enterprises is generalized. The key transformation trends of the strategic control system according to the results of the Ukrainian business management survey are determined.

Transformation of the strategic controlling system under the influence of the digital economy: the experience of Ukrainian enterprises