Modeling of Paradigm of Accounting and Analytical Support for Agricultural Enterprises' Reporting on Sustainable Development

Oleh Sokil ()
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Oleh Sokil: Tavria State Agrotechnological University, Melitopol, Ukraine

Oblik i finansi, 2017, issue 4, 81-89

Abstract: The purpose of the article is to substantiate the paradigm of the accounting and analytical support to preparation of reports on stable development of agricultural enterprises. It determines internal and external benefits and drawbacks of implementation, preparation and disclosure of reports on stable development of agricultural enterprises. It develops the map of internal and external stakeholders of the agricultural enterprise by the level of influence, interest and the direction of preparation and application of information contained in the stable development reports. It determines the system of accounting and analytical support to preparation of reports on stable development of the agricultural enterprise. It visualizes the vector of implementation of the stable development reports within the objectives and accounting and analytical abilities of the agricultural enterprises. The conceptual frames of the paradigm of the stable development reporting of the agricultural entity, which increases transparency of the accounting and analytical support to preparation of reports and management for owners and managers, on the one part, and meets the requirements of the stakeholders, on the other part, are determined based on research conducted.

Keywords: accounting and analytical support; sustainable development; non-financial reporting; agricultural enterprise; accounting paradigm (search for similar items in EconPapers)
JEL-codes: M40 Q01 (search for similar items in EconPapers)
Date: 2017
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