Development of the institutional accounting for the needs of financial regulation: experience in the agricultural sector of Ukraine
The study of the accounting environment was conducted and proposals for improving its theory for the needs of the macro-level of management from the standpoint of institutional theories were formed. A working hypothesis is proposed on the dependence of data collection methods for financial regulatio...
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| Veröffentlicht in: | Independent Journal of Management & Production 2021-11, Vol.12 (6), p.s702-s720 |
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| container_title | Independent Journal of Management & Production |
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| creator | Semenyshena, Nataliia Radchenko, Oksana Zelenskyi, Andrii Khocha, Nadiia Pelekh, Ulyana |
| description | The study of the accounting environment was conducted and proposals for improving its theory for the needs of the macro-level of management from the standpoint of institutional theories were formed. A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. Recommendations are given for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultu |
| doi_str_mv | 10.14807/ijmp.v12i6.1760 |
| format | Article |
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A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. Recommendations are given for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and the improvement of the organizational mechanism of functioning of the system of budget subsidies in connection with the achieved financial indicators of activity of the commodity producers formed in the accounting and information system.</description><identifier>ISSN: 2236-269X</identifier><identifier>EISSN: 2236-269X</identifier><identifier>DOI: 10.14807/ijmp.v12i6.1760</identifier><language>eng</language><publisher>Sao Paulo: Independent Journal of Management & Production, I J M & P</publisher><subject>Accounting theory ; agrarian budget ; Agricultural commodities ; financial regulation ; Financial reporting ; Institutional accounting ; institutional theory ; Institutionalism ; Public administration ; Public sector ; Regulation of financial institutions ; Sociology ; state budget programs ; State budgets ; Subsidies ; Ukraine</subject><ispartof>Independent Journal of Management & Production, 2021-11, Vol.12 (6), p.s702-s720</ispartof><rights>Copyright Independent Journal of Management & Production, I J M & P Nov 2021</rights><rights>LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. 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Any link to this document should be made using its official URL in Dialnet. 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A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. 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A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. Recommendations are given for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and the improvement of the organizational mechanism of functioning of the system of budget subsidies in connection with the achieved financial indicators of activity of the commodity producers formed in the accounting and information system.</abstract><cop>Sao Paulo</cop><pub>Independent Journal of Management & Production, I J M & P</pub><doi>10.14807/ijmp.v12i6.1760</doi><tpages>19</tpages><orcidid>https://orcid.org/0000-0002-0718-0230</orcidid><orcidid>https://orcid.org/0000-0001-7787-8426</orcidid><orcidid>https://orcid.org/0000-0003-4892-7764</orcidid><orcidid>https://orcid.org/0000-0002-4717-3334</orcidid><orcidid>https://orcid.org/0000-0002-0725-0171</orcidid><oa>free_for_read</oa></addata></record> |
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| subjects | Accounting theory agrarian budget Agricultural commodities financial regulation Financial reporting Institutional accounting institutional theory Institutionalism Public administration Public sector Regulation of financial institutions Sociology state budget programs State budgets Subsidies Ukraine |
| title | Development of the institutional accounting for the needs of financial regulation: experience in the agricultural sector of Ukraine |
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