AUTOMATION OF FINANCIAL ANALYTICS: THE IMPACT OF BI SYSTEM IMPLEMENTATION ON MANAGERIAL DECISION-MAKING

The digitalization of corporate processes strengthens the role of financial analytics as a key tool of strategic management. One of the central areas of financial function transformation is the implementation of BI systems (Business Intelligence), which provide data integration, real-time processing, and visualization to support managerial decision-making. This article examines the impact of financial analytics automation using BI technologies on the nature and effectiveness of decision-making in organizations. The study focuses on changes in information support, analysis speed, predictability, and adaptability of managerial responses in a digital environment. The article provides theoretical and analytical justifications for the influence of BI tools on the transformation of financial management, and identifies potential risks associated with automated data interpretation. It concludes that a new decision-making paradigm is emerging — based on data trust and algorithm-supported analysis.