Sustainable transformation of accounting in agriculture

Purpose. The purpose of the article is to model paradigm accounting and reporting development in context sustainable agricultural enterprise. 
 Methodology / approach. In process working on article, general scientific methods methodological techniques were used, particular, monographic system analysis (formation information take into account development); comparative (when studying transition from a traditional accounting); grouping (for types by user groups information); structural-and-logical compilation formulating conceptual foundations modeling building concept map internal external stakeholders enterprise terms level influence, interest direction formation use approach developing for field abstract-logical (theoretical generalization conclusions); graphical method (with visual display economic phenomena processes time space); system-functional (to generalize theoretical aspects accounting). These basis study.
 Results. To determine category sustainability its reporting, entrepreneurial capital studied, characteristics that arises as result implementation economic, social, environmental activities. addition, main users information, their goals, needs identified. As result, management financial highlighted. functioning institution enterprises based "paradigm" set generalized ideas, hypotheses, approaches shared community, acceptable other institutions, formalized form theories. case when, within framework existing postulates, institute cannot effectively solve issues, there need change paradigm. proposed will not only orient prospects mankind harmonious economy but also facilitate acceleration this through introduction progressive systems.
 Originality novelty. Due all findings conducted research new we could generate definition “sustainability accounting”, which, one hand, segmental, – organic component socio-economic relations, which organized at request policy development, has corresponding theoretical, organizational support identified policy, operational, statistical provides an focus construction such enterprises.
 Practical value implications. provisions are brought generalizations applied tools, allows adopting holistic analytical institutional units agrarian sector. recommendations outlined fully consistent with modern trends socio-ecological relations society, therefore, they can be used methodology development.