Accounting and Reporting in Information Security of Agrarian Policy: Opportunities From Civil Society

Abstract

The article aims to substantiate and highlight the theoretical provisions and methodical approaches to forming accounting and reporting following the modern informational requirements of the social, economic, and political systems. In the research process, modern general scientific methods and research techniques were used: in particular, analysis, synthesis, abstraction, systemic approach, dialectical, inductive, deductive, and abstract-logical. The research is based on the fundamental provisions regarding the development of accounting and reporting of the agricultural sector of the economy, the theory of management of the farming sector and the principles of sustainable development in current economic conditions, the need to improve the legislative and regulatory framework of reporting the activities of agro-industrial complex enterprises is substantiated. The theoretical provisions and methodical approaches are summarized, significant shortcomings are identified, and suggestions are provided for developing and improving the information system of accounting and reporting of agricultural enterprises based on sustainable development, which meets the growing needs of society - elements of scientific novelty. The scientific and applied justification of the development of accounting and reporting for adequate information provision of rural policy in the context of implementing the principles of civil society the mechanism that stabilizes relations between the state, which provides guarantees of rights and freedoms, creates conditions for the development of civil society, has gained further development. The results of the study can be used by all agricultural enterprises that are faced with the need to rethink and search for high-quality and transparent communication interaction between representatives of society, business, and the state interested in the country's sustainable development. The correct collection, generation, and analysis of statistical data as components of achieving modern management goals in conditions of increased risks determine the dynamism of forming the information system for public management decisions. Keywords: reporting, statistics, agrarian policy, agriculture, management of information flows, civil society.