Introduction. An integrated assessment of the accounting and analytical supplying indicators for the sustainable development of agricultural enterprises is the basis and starting point for the development of methodical and methodological background for the compilation of non-financial or expanded financial reports supplemented by social and environmental data of agricultural enterprises' external and internal activities. The purpose of the article is to develop a cross-functional procedure for the integrated assessment of accounting indicators and analytical support of the sustainable development of agriculture at the micro and macro levels. Methods. As a methodological basis of the study, the authors use the provisions of the statistical and structural system along with comparative analysis, as well as theories of agriculture growth. Results. The need to use componential methodology for managing agricultural sustainable development is emphasised in the article. The relevant indicators are obtained in accordance with clear economic, environmental and social objectives and realistic requirements for data collection and calculations. After a detailed study of the methods for assessing the sustainable development of agriculture, we propose a diagnostic technique based on two methods. The first method involves the quantitative parameters of the development index and scores of economic, environmental and social factors. The second is based on the intuitive approach, in the situation where it is impossible to take into account impacts of many factors due to object complications, including social indicators of sustainable development. The authors of the article propose a number of indicators characterising the economic, ecological and social component of the management system for a comprehensive calculation of the agriculture sustainable development integral index. Conclusions. The results of our analysis allow elucidating the advantages of the method of indicator standardisation for the integral indicator of agriculture sustainable development. The choice and justification of the indicators to characterise certain elements of sustainable development, i.e. economic, social and environmental elements, is the basis for an integral assessment of the level of sustainable development of agriculture in Ukraine. The importance of this method lies in its simplicity, unification, harmonisation and universality, which is achieved by using two completely different levels and objects of research: for the local level-the level of agricultural enterprises, and the unrestricted level, which is the level of the district, region or country. The purpose of the developed methodology is to determine the integral indicator of agricultural sustainable development without attracting additional knowledge and skills from the researcher in the presence of the necessary primary data. The calculations show that Ukraine there are three relevant groups in Ukraine: most regions of Ukraine have a medium level of the integral indicator of agriculture s...
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.
The authors investigate the theoretical and methodological ability of the accounting institute to solve the problem of information support for the implementation of the national (global) sustainable development policy. This ability is demonstrated by using methods of accounting and analytical support and mathematical analysis of the quadratic correlation and regression dependence of the added value of enterprises from the value of social and environmental costs. All studies were conducted separately for micro, small, medium and large enterprises in Ukraine and Germany (2011-2019). The results are designed using the U-shaped curve which demonstrates a direct relationship between environmental costs and the added value of the company for Ukrainian enterprises and indirect one for micro and large enterprises in Germany. Social expenses show a significant inverse U-shaped relationship with the value of the company in Ukraine, but large German enterprises fall out of this list and patterns. The ability of integrated reporting to mitigate the imbalance between the added value of the enterprise (enterprise value) and social/environmental costs has been proven. It is determined that the formation and presentation of integrated reporting should be the prerogative of not only large enterprises, but also medium and small ones, and it will ultimately lead to the sustainable development of the region, industry, and country.
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