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Accounting Policy of Agricultural Enterprises as a Tool for Responding to Environmental Challenges

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dc.contributor.author Krivenko, Tetiana
dc.date.accessioned 2024-09-09T12:34:10Z
dc.date.available 2024-09-09T12:34:10Z
dc.date.issued 2024-03
dc.identifier.isbn 978-9975-167-63-5 (PDF).
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3540
dc.description KRIVENKO, Tetiana. Accounting Policy of Agricultural Enterprises as a Tool for Responding to Environmental Challenges. Scientific coord. Larysa HEVLYCH. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 153-155. ISBN 978-9975-167-63-5 (PDF). en_US
dc.description.abstract The article provides a modern understanding of the enterprise as an open system, analyses the impact of crises, in particular war crises, on agriculture, emphasizes the importance of developing tools to optimize the functioning of the enterprise in conditions of negative influence of the external environment. The purpose of the study is the theoretical justification and development of practical recommendations for the formation of accounting policy elements of Ukrainian agricultural enterprises as a tool for reaction to the influence of the environment. Research methods are general scientific methods of learning socio-economic processes (classification and generalization, logical and analytical approach, systematization, and complexity). As a result of the study of the scientific discussion and accounting practice of Ukrainian agricultural enterprises: the urgent problems they face in the conditions of work under martial law were determined, the influence of factors on the formation of accounting policy was studied, recommendations were developed regarding changes in accounting policy in these conditions with the aim of adapting it to needs in the conditions of challenges of the external environment. Conclusions are drawn, directions for further research are outlined. CZU: 631.162:504.05(477); JEL: M41, M11, Q14; DOI: HTTPS://DOI.ORG/10.53486/ISSC2024.30 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject accounting en_US
dc.subject accounting policy en_US
dc.subject agricultural enterprise en_US
dc.subject environment en_US
dc.subject challenges en_US
dc.title Accounting Policy of Agricultural Enterprises as a Tool for Responding to Environmental Challenges en_US
dc.type Article en_US


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