2 research outputs found
Стала трансформація бухгалтерського обліку в сільському господарстві
ENG Purpose. The purpose of the article is to model the paradigm of accounting and reporting
development in the context of the sustainable agricultural enterprise.
Methodology / approach. In the process of working on the article, general scientific methods
and methodological techniques were used, in particular, monographic and system analysis
(formation of accounting information to take into account sustainable development); methods of
comparative analysis (when studying the transition from a traditional accounting system to
sustainable accounting); grouping (for grouping accounting types by user groups and information);
structural-and-logical compilation (when formulating the conceptual foundations of information to
take into account sustainable development); modeling (when building a model of the concept of
sustainable accounting and a map of internal and external stakeholders of the enterprise in terms of
the level of influence, interest and direction of the formation and use of reporting information);
process approach (when developing a paradigm for the development of enterprise reporting in the
field of sustainable development); abstract-logical (theoretical generalization and formation of
conclusions); graphical method (with a visual display of economic phenomena and processes in
time and space); system-functional (to generalize the theoretical and methodological aspects of
sustainable development accounting). These methods were the methodological basis of the study.
Results. To determine the category of sustainability accounting and the concept of its
reporting, the types of entrepreneurial capital were studied, and the characteristics of information
that arises as a result of the implementation of economic, social, and environmental activities. In
addition, the main users of information, their goals, and their needs were identified. As a result,
management and financial accounting for sustainable development were highlighted. The
functioning of the institution of sustainable development reporting of agricultural enterprises is
based on its "paradigm" as a set of generalized ideas, hypotheses, and methodological approaches
shared by the scientific community, acceptable to other institutions, and formalized in the form of
scientific theories. In the case when, within the framework of existing theoretical postulates, a
scientific institute cannot effectively solve the issues, there is a need to change its paradigm. The
proposed paradigm of accounting and reporting will not only orient the development of accounting
to the prospects for the transition of mankind to a harmonious economy but also facilitate the
acceleration of this transition through the introduction of progressive accounting systems.
Originality / scientific novelty. Due to all findings and conducted research in modeling a new
system of accounting and reporting for agricultural enterprises we could generate the definition of
“sustainability accounting”, which, on the one hand, the segmental, and on the other – the organic
component of the enterprise accounting system and the institution of accounting in socio -economic
relations, which is organized at the request of the policy of sustainable development, has a
corresponding theoretical, methodological and organizational methodological support and is
identified in accounting policy, operational, statistical and financial reporting, which provides an organizational and methodological focus on the construction of such accounting by enterprises.
Practical value / implications. The main provisions of the article are brought to the level of
methodological generalizations and applied tools, the use of which allows adopting a new holistic
concept for the formation of accounting and analytical support for the sustainable development of
the institutional units of the agrarian sector. The recommendations outlined in the article are fully
consistent with modern trends in the development of socio-ecological and economic relations in
society, therefore, they can be used in the formation of modern institutional accounting
methodology in the context of sustainable development