Theoretical Principles of Comprehensive and Synergistic Application of Best Accounting and Analytical Practices for the Integration of Agribusiness into the Global Economic Space

Анотація

To adapt to the requirements of the global economic environment, Ukrainian agribusiness needs to build a modern accounting and analytical support system based on international standards, digital technologies, predictive management, and principles of sustainable development. Mastering and combining best management practices allows agricultural enterprises to increase transparency, competitiveness, investment attractiveness, and adaptability to international market challenges. The article aims to theoretically substantiate the concept of accounting and analytical support for the integration of agribusiness into the global economic space. This study is based on the provisions of the institutional theory of accounting, the theory of competitive advantage by M. Porter, the management by objectives approach developed by P. Drucker, the balanced scorecard developed by R. Kaplan and D. Norton, and the concept of integrated reporting. In the research process, at the first stage, the author applied the method of theoretical generalization and critical analysis of scientific sources to identify key economic and accounting theories that form the theoretical platform of management. At the second stage, a systematic approach and the method of structural-logical modeling enabled the determination of the relationships between theoretical provisions, best international practices, and the applied components of agribusiness integration. The synergistic approach enabled substantiating the complementarity of the specified components and their combined impact on the effectiveness of accounting and analytical support. Thus, the article presents a conceptual model that integrates theoretical principles, management tools, and international practices to ensure the competitiveness of Ukrainian agribusiness in the global economic environment. The results of the study expand theoretical ideas about the role of a synergistic combination of best accounting and management practices and form a methodological basis for further research into digital transformation and international integration of agribusiness.

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