# 59 405-413 View full article

УДК 336.14: 338.2: 004.65

DOI: https://doi.org/10.36887/2415-8453-2023-2-59

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

JEL classification: H11, H83, M41, O33, C81

The article explores and substantiates the theoretical and methodological foundations of integrating accounting and reporting information as a key component in forming a unified information space of the state within the public administration system. Emphasis is placed on the relevance of harmonizing micro- and macro-level accounting to ensure transparency, efficiency, and sound decision-making at all levels of the administrative hierarchy, which is critically important in the context of modern globalization and digitalization. A contemporary analysis of scientific research on the interrelationship between micro-accounting data and macroeconomic statistics, particularly within the System of National Accounts (SNA), a fundamental tool for assessing a country’s economic indicators, is presented. Particular attention is paid to the increasing significance of accrual accounting in forming reliable, relevant, and timely state reporting that complies with international public sector standards. Foreign and domestic experiences in building integrated models of accounting and reporting information were studied, allowing for the identification of common approaches and unique features. Key development directions were identified, as well as the main difficulties and systemic shortcomings in their implementation amid economic and institutional transformations. A conceptual model for integrating financial, tax, statistical, and operational accounting is proposed. This model is based on fundamental principles: methodological consistency across all types of accounting, information compatibility of data from various sources, openness of the system for further expansion and modernization, and automated data transformation to minimize manual operations and error risks. The model thoroughly defines its structural components necessary for operation, an information and analytical platform serving as the central element for data collection and processing, aggregation tools for consolidating information, and data processing levels that ensure the generation of both detailed and summarized reports. Practical recommendations for implementing the model are developed, considering the contemporary challenges of digital transformation in public administration, which necessitate innovative approaches to data collection and processing. Special attention is given to the requirements for the quality of accounting data, which is crucial for the reliability of analytical conclusions, and the need for analytical support of public policy to facilitate informed decision-making. Prospective directions for further research are outlined, focusing on creating intelligent, adaptive systems for integrated accounting and analytical support. This involves utilizing advanced technologies such as artificial intelligence and machine learning to enhance efficiency and accuracy of analysis.

Keywords: integration of accounting and reporting information; public administration; System of National Accounts (SNA); accrual accounting; financial accounting; statistical accounting; information and analytical platform; digital transformation; public sector; macroeconomic monitoring.

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The article was received 15.02.2023

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Kladiyev Volodymyr. 15.02.2023 . Integration of accounting and reporting information in the public administration system: conceptual foundations and practical guidelines. The journal "Ukrainian Journal of Applied Economics and Technology". 2023 / #2. 405-413pp. https://doi.org/10.36887/2415-8453-2023-2-59

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Kladiyev Volodymyr. "Integration of accounting and reporting information in the public administration system: conceptual foundations and practical guidelines". The journal "Ukrainian Journal of Applied Economics and Technology". 15.02.2023 . https://doi.org/10.36887/2415-8453-2023-2-59

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