КОНЦЕПЦІЯ ІНТЕГРОВАНОГО МИСЛЕННЯ В ОБЛІКУ ТА ЗВІТНОСТІ

Veronika Hanusych; Yaroslav Sheverya

doi:10.37734/2409-6873-2026-1-11

Veronika Hanusych Ferenc Rakoczi II Transcarpathian Hungarian University https://orcid.org/0000-0001-6902-6303
Yaroslav Sheverya State University "Uzhhorod National University" https://orcid.org/0000-0001-6341-8533

DOI: https://doi.org/10.37734/2409-6873-2026-1-11

Keywords: integrated thinking, accounting system, stakeholders, sustainable development, business model, corporate strategy, integrated reporting

Abstract

The purpose of this article is to substantiate the scientific foundations of integrated thinking as a transformational approach in accounting that can increase the strategic relevance of information (usefulness for stakeholders), multidimensionality (economic, environmental, and social dimensions), and the orientation of corporate reporting toward sustainability. Methodology of research. The objectives set out in the article were achieved using methods of logical generalisation, comparative analysis, scientific abstraction and structural modelling. Findings. The article defines key directions for implementing integrated thinking in the accounting system of an enterprise by substantiating its conceptual and applied aspects. Based on a comparative analysis of scientific literature and practical approaches, the study identifies organizational and methodological prerequisites for embedding integrated thinking into management decision-making processes. Special attention is given to the connection between financial and non-financial performance indicators and their role in shaping long-term value. The proposed scheme of implementation outlines the integration of integrated thinking at three levels: institutional, methodological, and technological. These levels correspond to the alignment of stakeholder needs, the development of value-based resource management systems, and the integration of ESG factors into accounting processes and reporting. Practical value. The proposed conceptual approach enables the practical integration of integrated thinking principles into the accounting system of an enterprise by linking strategic management goals with operational data flows. The implementation scheme developed in the study offers a step-by-step framework that can be applied by companies to align financial and non-financial performance indicators, integrate ESG metrics into decision-making processes, and ensure the creation of long-term value. By structuring the transition across institutional, methodological, and technological levels, the approach supports the formation of a unified information environment, enhances the relevance of accounting data for stakeholders, and fosters sustainability-oriented corporate governance.

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THE CONCEPT OF INTEGRATED THINKING IN ACCOUNTING AND REPORTING

Abstract

References