Sokil O. Accounting and analytical support of agricultural entrepreneurship sustainable development: theory, methodology, practice.

The thesis is aimed at solving the scientific problem of forming scientific support for the development of the sustainable development concept in economic and accounting theories, assessing the state of accounting and analytical support for the sustainable development of agricultural enterprises in Ukraine, improving the accounting methodology under the influence of sustainable development doctrines, deepening financial statements in aspects of sustainable development , the formation of the accounting and analytical basis for the effective management of the enterprise in the conditions the policy of sustainable development. In the thesis, the accounting component of the understanding of the meaning and the institutional environment of sustainable development was strengthened, the relevance of the accounting and analytical system to modern methods and methods for evaluating sustainable development was evaluated, conceptual provisions of accounting and analytical support for the integrated assessment of sustainable development of agricultural entrepreneurship were developed, the feasibility of conducting the theory of "Sustainability Accounting" was justified, identified the main features and functionality of accounting for sustainable development and formed conceptual foundations of its development. The paradigm of development of the reporting segment of sustainable development is substantiated, conceptual frameworks for ensuring accounting transparency of agricultural enterprises have been developed, the enterprise’s risk management system has been improved with aspects of accounting and analytical support, the analytical and evaluation procedures of capital management of the enterprise have been improved in the application of the policy of sustainable development; the methodology of cross-cutting internal control of accounting and analytical business processes of sustainable development of agrarian enterprises has been developed.