INSTITUTIONALIZATION OF DEVELOPMENT OF THE PUBLIC SECTOR ACCOUNTING SUPPORT IN THE CONDITIONS OF INTERNATIONAL INTEGRATION
DOI:
https://doi.org/10.31713/ve420203Keywords:
institutional environment, accounting, accounting support, public sector, formal institute, informal institute.Abstract
The aim of the article is to study the theoretical and practical principles of institutionalization of the development of accounting for the public sector in terms of international integration. Research on the institutionalization of public sector accounting is becoming more acute and relevant in modern conditions, given the increasing attention to neo-institutional economic theory and the fact that accounting in the public sector is the information basis for management decisions at the macro level.The article is devoted to the consideration of key elements of accounting for the activities of public sector entities through the prism of institutional theory. The tasks of institutional agents of the national level on accounting support, the impact of globalization and international integration on the national accounting system are studied. The influence of formal and informal norms on the peculiarities of accounting and reporting in the public sector is determined.The authors concluded that the institutional environment for the development of accounting and reporting in Ukraine in the context ofinternational integration is quite multifaceted and includes formal andinformal accounting institutions. These institutions have, in turn, a national and international level, given the rapid globalization of economicdevelopment. Formal regulation is carried out by a system of regulatory and legal support and state institutions. Informal norms of the institutional environment of accounting and reporting of the public sector, contain the achievements of science and education, a set of traditions, moral norms, rules, mental foundations that have developed in society as to the actual accounting as a profession and public finances and property.These issues have prospects for further research to examine the impact of informal institutions on the state of accounting and financial reporting in the public sector.References
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