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УДК 657

DOI: https://doi.org/10.36887/2415-8453-2024-3-46

Kladiyev Volodymyr,
Honored Economist of Ukraine,
Postgraduate National Scientific Centre “Institute of
Agrarian Economics”,
https://orcid.org/0009-0003-9333-8691

JEL classification: M41; H70; D80

The work aims to analyze the economic essence and role of accounting reporting in the information provision of state administration in modern economic conditions. The research methodology included the following research methods: terminological analysis – to clarify to the city the essence of the concept of “information provision” of the state administration system; the method of analysis and synthesis – in order to adapt the concept of reporting to modern conditions of state administration; monographic analysis – to define and characterize approaches to the role of accounting reporting in the information provision of public administration; systematic approach – in order to determine the content of the information provision of reporting of the state administration system based on the conducted research. It is highlighted that the state administration system has also changed under the influence of information technologies. As a result, the number of scientific concepts and approaches to understanding the term “information provision” has increased. Based on definitions of the concept of “information provision” in the aspects of state administration, the following approaches are distinguished: the process of processing information, the process of satisfying information requests, the administrative aspect, the process of the total number of bodies and resources, a set of measures. The author’s definition of “information provision of reporting of the state administration system” is presented. The definitions of the entity “reporting,” “accounting reporting,” and “financial reporting” have been systematized according to various sources. We believe that financial reporting is a component of accounting reporting. It is distinguished by the fact that it discloses information about its financial condition and the results of business entities for external and internal use. Regarding the concept of accounting and financial reporting, we note that “accounting reporting” is a broader concept and can be presented to both internal and external users. Internal reporting is intended for the needs of internal management of the enterprise and its divisions and may contain confidential information that is not disclosed. External reporting, including financial reporting, reflects the financial and economic activity of the enterprise as a whole and is a means of informing external users – interested legal entities and individuals – about the activities, income, expenses, financial results, property status of the enterprise, and can be used at the enterprise itself.

Keywords: information provision, reporting, information provision of public administration system reporting, accounting reporting, financial reporting, public administration.

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The article was received 12.07.2024