NEW OBJECTS OF ACCOUNTING IN THE SYSTEM OF ENSURING ECONOMIC SECURITY OF CONSTRUCTION ORGANISATIONS

А. Aliyev, G. Amanova, Zh. Aliyev

2026

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DOI 10.47649/vau.25.v79.i4.30
Data confidence 70 medium
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Abstract

In conditions of increasing financial and economic pressure and instability of business environment the problem of ensuring economic security and instability of business environment the problem of ensuring economic security of business entities acquires special urgency. Most significantly, these issues arise in the construction sector, an activity associated with high risks, long investment cycles, and significant exposure to external economic fluctuations. The purpose of the article is to substantiate the necessity of expanding the accounting and analytical framework for the economic security of construction companies by incorporating innovative accounting objects (human capital, cyber threats, environmental and reputational risks) and to reveal their role in developing mechanisms for threat prevention amid the high instability of the construction sector. The article provides a generalised definition of economic security for construction companies, formulates its goals and objectives from the perspective of the system approach to enterprise management. Special attention is paid to the role of accounting and analytical information in the enterprise's economic security system and its functional purpose. The necessity of expanding the accounting and analytical information by including new accounting objects, such as human capital, cyber threats, environmental and reputational risks, and innovation potential, which have a significant impact on the sustainability of construction enterprises, is substantiated. The role of innovative accounting objects in the process of development and implementation of mechanisms for preventing and responding to threats to economic security has been studied. A comparative analysis of traditional and modern accounting categories has been carried out, the degree of influence of the latter on the economic sustainability of construction companies has been considered. The study aims to deepen understanding of the need to consider new factors in the context of economic security for construction companies.