The global trend towards digital transformation opens up new opportunities for every economic entity, intensifies the transformation of business processes in the system of accounting and analytical support, and is not limited to the introduction of new technologies. In the current situation, scientific approaches to the study of accounting and analytical systems, such as evolutionary, institutional, structural, etc., are applied in isolation from each other, and do not take into account all the interrelations and conditions of the functioning of economic entities. The ecosystem approach is proposed as a new theoretical and methodological basis. The ecosystem approach in scientific research involves the consideration of the object of study as an ecosystem. The purpose of this article is a methodological analysis of the subject field associated with the concept of ‘ecosystems’.
In the course of the research a mixed methodology was used, which included the method of content analysis of publications of foreign and Russian authors, in-depth bibliographic analysis, study and synthesis of theoretical material devoted to the research topic, as well as systematization and grouping of the obtained data.
The analysis identified four main research discourses of the ecosystem approach: entrepreneurial ecosystem, business ecosystem, innovation ecosystem and platform ecosystem. Their underlying aspects, key components and the focus of research on the concepts are identified. It is revealed that the term ‘ecosystem’ is applied to various ontological units (environment, stakeholders, platforms, business models, universities, etc.) and focuses on analysis (ecosystem strategy, value proposition, etc.). It is concluded that when using the ecosystem approach in scientific work, it is necessary to specify within which discourse the study is conducted and what the level of analysis is focused on.