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Development of National Accounting Science: An Institutional Approach to Theoretical and Methodological Transformations

Author

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  • Anna Mykhailenko

    (National Scientific Centre "Institute of Agrarian Economics", Ukraine)

Abstract

In the context of the transformation of the national economy, the intensification of European integration, and the digitalization of economic activity, the role of accounting as a key element of the information infrastructure for management and for ensuring the transparency of economic processes is increasing. At the same time, the national accounting system is characterized by methodological conservatism and insufficient adaptation to modern challenges, necessitating its scientific rethinking through an institutional approach. The article aims to substantiate the institutional principles of accounting development in Ukraine, analyze the influence of formal and informal institutions on its transformation, and determine directions for improving the accounting system in the context of economic changes. The methodological basis of the study is the systemic and institutional approaches, comparative analysis, abstract-logical generalization, scientific interpretation, and the systematization of theoretical and practical materials. The study revealed the main institutional factors driving methodological conservatism in accounting in Ukraine, namely the imperfection of the regulatory environment, the influence of professional stereotypes, and the limited integration of scientific developments into practice. At the same time, the latest accounting theories, widespread in developed countries, significantly expand the institutional boundaries of the accounting system, turning it into a key element of modern economic infrastructure. The study outlines directions for transforming the accounting system through the implementation of international standards, the development of integrated and non-financial reporting, the adoption of digital technologies, and the improvement of the professional training system for accountants. The implementation of the institutional approach outlined in the article will contribute to the formation of an institutionally mature accounting system, improving the quality of accounting information, the transparency of business processes, and the investment attractiveness of enterprises, as well as ensuring the sustainable development of the Ukrainian economy.

Suggested Citation

  • Anna Mykhailenko, 2026. "Development of National Accounting Science: An Institutional Approach to Theoretical and Methodological Transformations," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 18-26, March.
    • Handle: RePEc:iaf:journl:y:2026:i:1:p:18-26
    DOI: 10.33146/2518-1181-2026-1(111)-18-26
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    References listed on IDEAS

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    1. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
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