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

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