Agilance: An intelligent strategic control and financial planning system for data-driven environments

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Type of the article: Research Article

This study proposes Agilance as a conceptual and technical framework for explainable strategic financial planning in data-intensive organizational environments. The framework is based on a custom transformer architecture that incorporates three sector-specific components: Financial Relevance Weighting, Context Shift Stabilization, and Output Compression. Because the evaluation was conducted on a confidential sector-specific dataset and through internal benchmarking procedures, the underlying source data and job-level operational records cannot be publicly released. Within these constraints, the internal evaluation yielded indicative results: 96.03% accuracy and 95.8% F1-score for priority classification on the held-out test set, 90.26% accuracy and 90.22% F1-score for implementation-duration classification, and an average 10-fold cross-validation accuracy of 91.7%. The expert explainability assessment produced mean scores of 4.67 for clarity, 4.53 for trustworthiness, and 4.48 for actionability, with inter-rater agreement ranging from 0.87 to 0.91. Internal operational benchmarks further suggested planning-cycle reductions and economic benefits, including 95.8% improvement in real-time data analysis and time-zone synchronization, 5.4% operational cost savings, and an illustrative first-year ROI of 46%. These results should be interpreted as preliminary internal evidence obtained under specific evaluation conditions, not as independently verified proof of broad organizational generalizability. The study contributes an auditable AI-supported framework and identifies the need for future validation using anonymized multi-organizational datasets, externally audited protocols, or independently reproducible benchmarks.

Acknowledgments
The publication fees of this manuscript have been financed by the MSc Tax and Financial Services Digital Transformation (DITAF), University of Patras.

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    • Figure 1. Structural framework of the intelligent accounting system: from data integration to strategic financial planning
    • Figure 2. Conceptual logic of financial data normalization and categorization using Agilance
    • Figure 3. Infrastructure for real-time financial data processing and internal control environment
    • Figure 4. Validation of the model’s learning stability and predictive precision
    • Figure 5. Progressive improvement in the confidence of automated financial strategy generation using the Agilance Framework
    • Figure 6. Visual explainability map for professional auditing of the system’s decision logic
    • Figure 7. Rolling-origin evaluation of Agilance over twelve months
    • Figure E1. Validation of system precision in determining strategic financial priorities using Agilance
    • Figure E2. Assessment of system accuracy in categorizing financial plan implementation timelines using Agilance
    • Figure E3. Stability and consistency of predictive accuracy across multiple validation iterations using the Agilance framework
    • Figure F1. Resource consumption profile of Agilance across 10 workloads
    • Figure F2. Throughput vs latency under increasing load. Agilance maintains low median (p50) and tail (p95, p99) latencies up to 350 QPS, with maximum sustainable throughput at 430 QPS before SLA violations
    • Table 1. Quantitative profile of the integrated financial knowledge corpus of the Agilance dataset
    • Table 2. Structural specifications of the intelligent financial reasoning instrument for Agilance
    • Table 3. Indicative internal benchmark of planning-cycle duration: traditional workflow vs. Agilance-assisted workflow
    • Table 4. Statistical reliability and consistency of strategic planning outputs for Agilance
    • Table 5. Expert evaluation of system transparency, trustworthiness, and actionability on Agilance explainability
    • Table 6. Robustness across drift and disruption scenarios
    • Table 7. Comparative analysis of predictive reliability and accuracy in financial strategy generation: Agilance vs. alternative AI models
    • Table 8. Illustrative internal economic indicators: ROI, costs, and budgeting precision
    • Table A1. Detailed technical logic of the Agilance dataset preprocessing algorithm
    • Table B1. System environment and big data components
    • Table F1. Analytical processing time and resource usage for Agilance across 10 workloads
    • Table F2. Scalability and SLA performance metrics
    • Conceptualization
      Georgios Kampiotis, Georgios L. Thanasas, Iryna Zhyhlei
    • Data curation
      Georgios Kampiotis, Iryna Hrabchuk, Iryna Zhalinska
    • Formal Analysis
      Georgios Kampiotis, Iryna Zhyhlei, Iryna Hrabchuk, Iryna Zhalinska
    • Funding acquisition
      Georgios Kampiotis, Georgios L. Thanasas
    • Investigation
      Georgios Kampiotis, Georgios L. Thanasas
    • Methodology
      Georgios Kampiotis, Georgios L. Thanasas
    • Resources
      Georgios Kampiotis, Georgios L. Thanasas, Iryna Zhyhlei, Iryna Hrabchuk, Iryna Zhalinska
    • Software
      Georgios Kampiotis, Georgios L. Thanasas
    • Writing – original draft
      Georgios Kampiotis, Georgios L. Thanasas, Iryna Zhyhlei
    • Writing – review & editing
      Georgios Kampiotis, Georgios L. Thanasas, Iryna Zhyhlei, Iryna Hrabchuk, Iryna Zhalinska
    • Supervision
      Georgios L. Thanasas
    • Project administration
      Iryna Zhyhlei
    • Validation
      Iryna Hrabchuk, Iryna Zhalinska
    • Visualization
      Iryna Hrabchuk, Iryna Zhalinska