Conceptual Framework for the Development of an Integrated Accounting and Reporting Information System: Liability Accounts as the Methodological Basis of Public Governance
DOI:
https://doi.org/10.35774/visnyk2026.01.199Keywords:
accounting and reporting information, public administration, integrated accounting system, accounting, digital governance, agricultural sector, Unified State Information System, liability accountsAbstract
The article substantiates the conceptual foundations for the development of an integrated accounting and reporting information system in public administration in the context of liability accounts under conditions of digital transformation, wartime challenges, and increasing socio-economic complexity. It proves that the traditional reporting-oriented model of accounting administration, based on departmental fragmentation and ex post control, fails to ensure managerial relevance of data and constrains the effectiveness of public policy, particularly in the agricultural sector.
The methodological framework combines accounting theory in an extended managerial interpretation, meta-theory of accounting, systemic and institutional approaches, and methods of system analysis and conceptual modeling. The study formulates a scientific hypothesis that qualitative transformation of public administration in the agricultural sector is possible through the purposeful formation of a verified array of accounting and information data based on an institutionally coordinated managerial demand. It is substantiated that accounting acts as the primary generator of managerially relevant information, while reporting becomes a derivative analytical interface.
Empirical results are presented in a two-level logic: the first level summarizes the dynamics of key indicators of Ukraine’s agricultural sector for 2021–2025, and the second demonstrates the transformation of verified accounting and reporting data into concrete managerial decisions. The study proves that the implementation of an integrated system creates preconditions for a data-driven model of public governance, enhances the targeting of regulatory measures, and reduces the administrative burden on business entities.
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