Accounting Beyond the West: Ukrainian Institutional Evolution and Practical Guidelines

Анотація

The article examines the evolution and specifics of accounting and management control systems in the small and medium-sized business (SME) segment with an emphasis on the non-Western context, where Ukraine serves as the main case. The author analyzes the transformation of accounting functions: from basic transaction recording to strategic analysis in conditions of digital transformation. It is shown how the Ukrainian context formed its own development trajectory from local software solutions and the 1C/BAS ecosystem to the growth of cloud services and hybrid models. The historical role of the 1C/BAS platform, the influence of institutional factors and geopolitical sanctions on the formation of the Ukrainian automation school are examined. Special attention is paid to comparative analysis of Western models oriented toward stability, and the Ukrainian approach, where the determining factor is system flexibility to changing legislation. Based on analysis of the software products market, practical guidelines for business regarding solution selection and management control construction are formulated. A conceptual vision of next-generation accounting system is presented, the key element of which is an embedded AI-auditor. The proposed model is based on integration of time-tested accounting logic (postings, registers) with the power of artificial intelligence operating in real-time for anomaly detection and strategic decision support. The author concludes that modern accounting infrastructure is transforming into a continuous digital environment, where automation of routine processes, flexible analytics and data transparency become a strategic tool for SME economic sustainability.

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