MODERN APPROACHES TO ACCOUNTING IN UKRAINE: CONCEPTUAL, INDUSTRY AND SECTORAL DIMENSIONS
Abstract
Introduction. In the current conditions of Ukraine’s economic transformation and integration into the global space, accounting plays a key role in ensuring transparency, accountability, and effective resource management. In this context, it is important to clarify how conceptually unified Ukraine’s accounting system is with international requirements and whether industry and sectoral specifics influence the accounting practices of economic entities.
Methods. The study used the method of normative-sectoral analysis, comparative-industry method, methods of structural-functional mapping, sectoral-industry profiling, and comparative analysis methodology.
Results. It is established that the conceptual foundations of accounting in Ukraine comply with international requirements, but their practical implementation has a distinct sectoral and industry-specific character. The main features of accounting policy by sectors and key elements by industries have been identified. The necessity to consider these features in automating accounting processes and training specialists is emphasized.
Discussion. Further research will focus on the transformation of accounting policy under martial law conditions, tax changes, globalization, and economic instability.
Keywords
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DOI: https://doi.org/10.35774/ibo2025.01-02.007
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