Issue №: 1 (59)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
REALITIES AND PROSPECTS OF INTEGRATED ACCOUNTING BY BUSINESS ENTITIES
HONCHARUK Inna – Doctor of Economic Sciences, Professor of the Department of Economics and Entrepreneurship, Vice-Rector for Scientific and Pedagogical, Scientific and Innovative Activities, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: vnaunauka2020@gmail.com).
KOVAL Liubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str.,
e-mail: kovalstar@meta.ua).
STAROSUD Vitaliy – Director of the Yaltushkiv Experimental Breeding Station of the Institute of Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences
of Ukraine of the SEUC «Ukrainian Scientific-Educational Consortium» (23021, Vinnytsia Region, Barskyi District, Chereshneve, 4, Selektsiina Str., e-mail: vmv_dss@ukr.net).
The article substantiates the role and importance of an integrated accounting system, the need and features of its use by Ukrainian businesses.
The number of business entities by types of economic activity in Ukraine is analyzed, information on trends in their associations is identified, which encourages the need for integrated accounting. It is outlined that the integration of accounting is manifested through the combination of the data from different types of accounting in one accounting system.
The structure of the accounting system for sustainable development according to H. Jobstle is considered, which allows to combine the data from accounting, social and environmental accounting, as a result, the information needs of a wider range of interested users (both internal and external) are met.
The possibility of integration of accounting, depending on the business entity, its type of activity and other factors that affect the content of the information space in accordance with the different needs of users of accounting information is considered. In particular, it was found that owners, managers and management staff (internal users of accounting information) are interested in the integration of financial, management and tax accounting. Consumers of products and services are interested in information that is formed by combining data from accounting, environmental and social accounting and reflects the quality and cost characteristics of such products and services. From the point of view of the Consortium's activity, as an association of enterprises, institutions and organizations, it is expedient to integrate accounting by types of activity: science, educational process and production.
It is established that the integration of accounting for this activity is possible through the formation of the Work Plan of accounts. In this case, the Chart of Accounts is an accounting model that is a part of the technical basis for the formation of accounting information.
Based on the study, the directions of further research on the use of an integrated accounting system by business entities and the reasons for their need are indicated.
1. Tkachuk, Н., Ivanchenkova, L., & Skliar, L. (2021). Integrated accounting and reporting in corporate enterprise management: theoretical aspects of implementation and control. Food Industry Economics, 13 (2), 87-94. DOI: 10.15673/fie.v13i2.2044 [in Ukrainian].
2. Shevchenko L.Ya., & Kulish A.V. (2019). Intehrovanyy oblik ta yoho osoblyvosti [Integrated accounting and its features]. Retrieved from: https://molodyivchenyi.ua/index.php/journal/article/view/1550/1515 [in Ukrainian].
3. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: www.ukrstat.gov.ua [in Ukrainian].
4. Makarenko, I.O. (2017). Intehratsiya suchasnykh vydiv ta kontseptsiy bukhhalterskoho obliku dlya tsiley staloho rozvytku [Integration of modern types and concepts of accounting for sustainable development]. Finansovyy prostir – Financial space, 1 (25), 83-88 [in Ukrainian].
5. Jobstl, H. (2009). Accounting and Managerieal Economics for Environmentally-friendly Forestry. Economie et Sociologie Rurales, Actes et Communications, 15, 17-40 [in English].
6. Honcharuk, I.V., Plakhtiy, T.F., & Starosud, V.I. (2017). Systema obliku ta opodatkuvannya na doslidno-selektsiyniy stantsiyi ibkitsb naan ukrayiny: stan ta napryamy udoskonalennya [The system of accounting and taxation at the research and selection station IBCSB of NAAS Ukraine: the state and areas of improvement]. Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 11 (27), 17-30 [in Ukrainian].
7. Pro utvorennia Navchalno-naukovo-vyrobnychoho kompleksu«Vseukrainskyi naukovo-navchalnyi konsortsium»: Postanova Kabinetu Ministriv Ukrainy № 546 [On the establishment of the Educational-Scientific-Industrial Complex «All-Ukrainian Scientific-Educational Consortium»: Resolution of the Cabinet of Ministers of Ukraine № 546]. (2013, July 11). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/546-2013-%D0%BF#Text [in Ukrainian].
8. Rozit, T.V., & Sliunina, T.L. (2021). Oblikova polityka v konteksti intehrovanoi zvitnosti [Accounting policy in the context of integrated reporting]. Ekonomika ta suspilstvo – Economy and society, 27. Retrieved from: https://economyandsociety.in.ua/ index.php/journal/article/download/445/427. DOI: https://doi.org/10.32782/2524- 0072/2021-27-30 [in Ukrainian].
9. Hryn, V.P. (2021). Intehrovana zvitnist yak instrument stratehichnykh oblikovykh komunikatsii [Integrated reporting as a tool for strategic accounting communications]. Ekonomika, upravlinnia ta administruvannia – Economics, management and administration, 2 (96), 47-53. DOI: https://doi.org/10.26642/ema- 2021-2(96)-47-53 [in Ukrainian].
10. Nesterenko, O.O. (2018). Udoskonalennya oblikovoyi polityky dlya skladannya intehrovanoyi zvitnosti v informatsiyniy systemi pidpryyemstva [Improving accounting policies for integrated reporting in the enterprise information system]. Retrieved from: http://global-national.in.ua/archive/22-2018/182.pdf [in Ukrainian].
11. Pravdiuk, N.L., Lepetan, I.M. & Burko, K.V. (2020). Taktychnyi ta stratehichnyi menedzhment pidpryiemstv: oblikovyi aspekt [Tactical and strategic management of enterprises: accounting aspect]. Vinnytsia: FOP Kushnir Yu.V. [in Ukrainian].
About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
