FORMATION OF PASSIVE ACCOUNT INFORMATION IN ACCOUNTING AND ITS TRANSFORMATION INTO THE PUBLIC GOVERNANCE SYSTEM
DOI:
https://doi.org/10.37332/Keywords:
passive accounts, accounting, accounting equation, accounting information, financial and non-financial indicators, macro-accounting, system of national accounts, public governanceAbstract
Kladiіev V.М. FORMATION OF PASSIVE ACCOUNT INFORMATION IN ACCOUNTING AND ITS TRANSFORMATION INTO THE PUBLIC GOVERNANCE SYSTEM
Purpose. The aim of the article is to substantiate the role of passive accounts as the theoretical, methodological, and institutional basis for the formation of accounting information, as well as to study the mechanisms of its transformation into the public governance system.
Methodology of research. The study employs the following methods: analysis and synthesis – to examine the essence of passive accounts and their role in the formation of accounting information; dialectical method – to reveal the dual nature of economic processes and the logic of the accounting equation; systems approach – to substantiate the interrelation of accounting method elements; institutional approach – to determine the role of passive accounts in the system of economic relations and public governance; abstract and logical method – to formulate conclusions and generalize research results.
Findings. It is substantiated that passive accounts act as a system-forming element of accounting, ensuring the identification of sources of resource formation, the consistency of accounting data within the accounting equation, and their transformation into financial and non-financial indicators. It is established that passive accounts form a unified logic for building accounting and reporting systems, ensuring the integration of accounting data and their aggregation within macro-accounting systems. A model of transformation of accounting information into the public governance system has been developed, reflecting the interconnection between accounting method elements, the accounting equation, reporting systems, and macroeconomic indicators.
Originality. The theoretical and methodological foundations for interpreting accounting liability accounts have been explored in depth, and their institutional basis has been substantiated as a fundamental category of the accounting system and a system-defining element in the generation of accounting information. A model for transforming accounting data into the public governance system has been developed, which ensuring the integration of financial and non-financial indicators and their application at the macro level.
Practical value. The obtained results can be used to develop integrated systems of accounting and reporting, enhance the transparency structure of capital and liabilities, improve the information support for enterprise management, integrate financial, tax and statistical information, and improve the quality of macroeconomic indicators in the system of national accounts. The proposed approaches can be used by government agencies to substantiate management decisions aimed at assessing the financial stability of the economy and the effectiveness of economic policy.
Key words: passive accounts, accounting, accounting equation, accounting information, financial and non-financial indicators, macro-accounting, system of national accounts, public governance.
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