In Russia, much attention is paid to the development of the digital economy and artificial intelligence technologies. Agricultural organizations need artificial intelligence. Artificial intelligence creates new opportunities for substantiating management decisions, including in the field of management accounting. The aim of the study is to develop directions for using artificial intelligence in the management accounting of agricultural organizations. The methodology of management accounting has been supplemented with new provisions that show the use of artificial intelligence in the management system of agricultural organizations. Interpretations of the elements of the management accounting methodology are proposed: the object (historical, current and prospective information on the costs and results of financial and economic activities in different sections and details), the subject (financial and production activities of agricultural organizations and their structural elements), methods (general and specific). It is proposed to expand the statement of the goal of management accounting (strengthening the efficiency, reliability and completeness of information provided to management) and tasks (identification and measurement of activity parameters; increasing the efficiency of information collection; operational preparation and processing of information with a given degree of detail and depth of time lag; strengthening the quality of management analysis, control, planning and forecasting). It is proposed to supplement the methodological characteristics of the principles and functions of management accounting with new analytical and organizational capabilities. It is concluded that artificial intelligence can become an applied management accounting tool, expanding its traditional capabilities.

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Possible variants of innovative development in the sheep industry depending on the investment capacity of economic entities in the sphere of agro-industrial complex are considered in the article. The proposed procedure for the organization of synthetic and analytical accounting of costs and output of innovative production, as well as the reflection in the accounting system of sheep enterprises of the costs and revenues arising during the implementation of innovative development. The recommended proposals allow the use of accounting data for the preparation and adoption of management decisions in the system of innovative management and evaluate its effectiveness. The proposed setting of accounting support for innovative development most fully reflects the technological, organizational and economic features of innovative processes in sheep breeding.

The article represents the current methodological base and the author's concept for the preparation of integrated reporting of agro-holdings, an analysis of the conformity of public reporting of agribusiness entities was made, a "point of growth" in the development of methodology for implementing block-technology in accounting practices was singled out, a roadmap for organizing the formation of integrated reports, provides recommendations for improving the process of preparation and quality of integrated reporting for the mediumterm period , the structure of the integrated report