Managerial and Institutional Framework for Integrating Accounting and Reporting Data into the Public Governance System of the Agricultural Sector

The modern system of public administration requires not only formalised reporting documents, but also constant access to verified arrays of accounting and reporting information, covering both financial and non-financial parameters of the activities of agricultural enterprises. Such data constitute the information basis for the formation of substantiated regulatory decisions, industry policy and forecasting the development of the agricultural economy. The article aims to develop and improve the theoretical and methodological foundations for establishing a management and institutional framework that integrates agricultural enterprises' accounting and reporting information into the public administration system. The methodological basis of the study encompasses a complex of general scientific and specialised methods, including methods of analysis and synthesis, institutional and systemic approaches, comparative analysis and decomposition, as well as structural and logical modelling. The study's results indicate that the traditional interpretation of accounting as a tool for the retrospective recording of economic transactions is insufficient for the state's management needs in our time. The article highlights the necessity and logic of digital transformation in accounting and reporting information within the public administration system. A structural decomposition of management requests for accounting and reporting information, both financial and non-financial, has been carried out, and the directions of their institutional intersection have been determined. The author proposes an approach to state regulation, focused not on the unification of reporting forms, but on the coordination of the economic content of financial and non-financial accounting attributes. In addition, the author developed a consolidated protocol of financial and non-financial indicators as a tool for institutional communication with business and standardisation of management requests. The use of a consolidated protocol of indicators as a standardised information core ensures multiple use of data within the framework of the principle of "submitted once - used many times". Thus, the integration of accounting and reporting information based on a management and institutional approach creates the prerequisites for improving the quality, transparency and validity of management decisions in state regulation of the agricultural sector and transforms accounting into a system-forming element of the state's management infrastructure.