Semenyshena N. Accounting in the context of institutional configurations: theory and methodology

The object is the national accounting system and the development process taking into account institutional changes. The purpose is to build up theoretical and methodological components of accounting in the context of institutional changes based on the development of institutional theory, the concept of sustainable development and other areas of economic science. Methods - general scientific and philosophical: cognition, dialectical, systemic, description and comparison, generalization, modeling, abstraction, inductive and deductive. Specific: institutional, historical, statistical, formal logic method, indexing, scoring method, questionnaire method (survey). The results were realized through the improvement of theoretical and methodological components of accounting in the context of institutional changes. The novelty lies in the formation of theoretical, methodological and applied provisions for the progress of accounting and its components on the basis of institutionalism. The results were realized through the improvement of theoretical and methodological components of accounting in the context of institutional changes. The novelty lies in the formation of theoretical, methodological, and applied provisions for the progress of accounting and its components on the basis of institutionalism. The research findings are being incorporated into the activities of the AIC of Ukraine's Federation of Auditors, Accountants, and Financiers, the Lviv territorial branch of the All-Ukrainian Professional Non-Governmental Organization of the "Union of Auditors of Ukraine," the Main Department of Statistics in Lviv Oblast, the Department of Agro-Industrial Development of the Lviv Oblast State Administration, and the Department of Methodology and Advanced Training of "Smart Finance", «Volochysk-Agro» LLC, «Zolotnyky-Agro» LLC, «Market Of Agricultural Products» «Shuvar» LLC, «Kolos-VS» Corporation LLC and in the educational process of State Agrarian and Engineering University in Podillia and West Ukrainian National University. The sphere of application is in the enterprises’ activities.