UKRAINE’S FINANCIAL REPORTING: COMPLIANCE VS MANAGEMENT
DOI:
https://doi.org/10.31359/2312.394X.2026.39.1.170Keywords:
financial management, financial regulations, digital transformation, agricultural sector, bankinh system, professional judgments, reporting automation, accounting standards, financial reportingAbstract
Ukraine's financial reporting framework prioritizes regulatory compliance but fails to meet management information needs. This study reveals systemic limitations – information latency, data aggregation, and poor integration – through sectoral case analysis. Findings demonstrate how current practices constrain decision-making and propose unified reporting systems to balance transparency with operational utility.
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