The accounting improvement of ecological activity and agroecosystems conservation


V.M. Zhuk, S.I. Vasylishyn, K.O. Utenkova, O.V. Kovalova, V.V. Yarova, I.V. Skolotiy, L.Yu. Kiryushina

The growth of environmental threats, deterioration of agroecosystems, and the increase of environmental loading on natural resources are a consequence of unsystematic ecological management and lack of scientifically sound rational models of accounting for ecological activity as the only source of meeting information requests of stakeholders. The role of accounting in ensuring the environmental safety of agrarian business is significantly underestimated; as a result, the existing methodological approaches and a set of financial reporting indicators cannot fully satisfy the information requests of the key stakeholders. The article is devoted to substantiating theoretical and methodological bases of ecological activity accounting and development of directions of its improvement to preserve agroecosystems. The conceptual vision of the accounting model of ecological activity as a factor of agroecosystem preservation is grounded in the article. The authors' definition of ecological expenses in the accounting system is given. The article provides the adaptive model of accounting and analytical provision of ecological management, which is based on the improvement of understanding and accounting of ecological expenses. The elements and structure of environmental protection expenditures by types of economic activity in Ukraine during 2017-2019 are analyzed. The necessity of improving the synthetic ecological expenses accounting by introducing separate analytical accounts to the subaccounts of class 8 "Expenses by elements" with the corresponding list of analytical accounts of the first and second-order, is proved. The practical value of the proposals lies in achieving a qualitatively new understanding of the Institute of Accounting in terms of preserving ecosystems and providing users of financial statements with appropriate, relevant, and accurate information about the possible impact of agricultural production on the environment that will ultimately increase ecological and social responsibility of the agrarian business.

Keywords: accounting, ecological activity, agroecosystem, ecological expenses, environment, accounting and analytical provision



European Commission. (1998). Convention On Access To Information, Public Participation In Decision-Making And Access To Justice In Environmental Matters. Retrieved from

Grytsyshen, D. (2015). Bukhghaltersjkyj oblik v systemi upravlinnja ekonomiko-ekologhichnoju bezpekoju [Accounting in the economic and ecological safety management system]. Efficient economy. Retrieved from

Hannon, B., Costanza, R., & Ulanowicz, R. (1991). A general accounting framework for ecological systems: A functional taxonomy for connectivist ecology. Theoretical Population Biology, 40(1), 78-104.

Krukov, A.I., Radchenko, O.V., Radchenko, O.O., Garmash, B.K., Biletska, Ye.S., Ponomarenko, R.V., Sysoieva, S.I.,  Stankevych, S.V. & Vynohradenko, S.V. Experience of developed countries in environmental safety policy. Ukrainian Journal of Ecology, 10(2), 190-194.

Maksymiv, L.I. (2005). Tendenciji rozvytku ekologhichno orijentovanogho bukhghaltersjkogho obliku [Trends in the development of ecologically oriented accounting]. Accounting and auditing, 5, 18-23.

MEPR of Ukraine. (2003). Directive 2003/4/EC of January 28 2003 on public access to environmental information and repealing Council Directive 90/313/EEC. Retrieved from:

Naghirna, V.P. & Savchuk, I.Gh. (2014).  Mozhlyvi zaghrozy siljsjkomu ghospodarstvu Ukrajiny z pozycij ekobezpeky [Possible threats to Ukraine's agriculture from the standpoint of environmental safety]. Ukraine economy, 2 (627), 71-83.

POSTNOTE 376, May (2011). Natural Capital Accounting, Available from:

Pravdjuk, N.L. (2020). Oblikove zabezpechennja formuvannja ekologhichnykh vytrat [Accounting provision of the formation of ecological expenses]. Economics, finance, management: current issues of science and practice, 3, 142-158.

Prokopyshyn, O.S. & Ghnatyshyn, L.B. (2016). Modeljuvannja bukhghaltersjkogho vidobrazhennja ekologhichnoji dijaljnosti v systemi obliku siljsjkoghospodarsjkykh pidpryjemstv [Modeling of accounting representation of ecological activity in the accounting system of agricultural enterprises]. Scientific works of the Black Sea State University named after Petro Mohyla, 263 (275), 78-83.

R. de Jong, B. Edens, N. van Leeuwen, S. Schenau, R. Remme & L. Hein (2016). Ecosystem Accounting Limburg Province, the Netherlands.  Part I: Physical supply and condition accounts. The Netherlands, Wageningen UR.

Sadovsjka, I. B. (2014).  Klasyfikacija ekologhichnykh vytrat dlja cilej upravlinsjkogho obliku [Classification of ecological expenses for management accounting purposes]. Economic sciences. Series: Accounting and Finance, 11(1), 223-234.

Sakhno, L.A. & Levchenko, O.P. (2007). Upravlinsjkyj oblik i audyt v systemi ekokontrolinghu pidpryjemstva [Management accounting and audit in the system of the enterprise ecocontroling]. Accounting and finance of agro-industrial complex, 11-12, 105-109.

Savchenko, O.F., Dacij, O.I., Bajda, A.O. & Zyma, Gh.I. (2015). Ekologhichni vytraty: problemy prava, obliku ta opodatkuvannja [Ecological expenses: problems of law, accounting and taxation]. Economy and state, 5, 12-19.

Solovida, G.T. and Latan, H. (2017), "Linking environmental strategy to environmental performance: Mediation role of environmental management accounting", Sustainability Accounting, Management and Policy Journal, Vol. 8 No. 5, pp. 595-619.

State Statistics Service of Ukraine (2020). Expenditures on environmental protection by type of economic activity. Retrieved from

State Statistics Service of Ukraine (2020). Statistical information: environment. Retrieved from

Stepanenko, T.O., Petrenko, O.Ya, Tsygikal, P.F., Stankevych, S.V., Sadovyy, I.I., Zemlyukov, S.V. & Sorokin, V.V. (2020). Greening of agricultural land use as a major component of organic farming and sustainable evelopment. Ukrainian Journal of Ecology, 10(5), 145-149.

The Verkhovna Rada of Ukraine (1999). Chart of accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations and Instructions for its application.  Retrieved from

The Verkhovna Rada of Ukraine (2013). About the statement of the National regulation (standard) of accounting 1 "General requirements to the financial reporting".  Retrieved from

The Verkhovna Rada of Ukraine (2014). Association Agreement between Ukraine, of the one part, and the European Union, the European Atomic Energy Community and their Member States, of the other part. Retrieved from

The Verkhovna Rada of Ukraine (2019). About the statement of the form of the state statistical supervision No 1 -ecological expenses (annual) "The report on expenses for environmental protection".  Retrieved from

UN, EC, FAO, OECD, World Bank (2014). System of Environmental-Economic Accounting. USA, New York: Experimental Ecosystem Accounting, United Nations.

Vyshnevska, O., Melnyk, I., Sarapina, O., Pinchuk, T., Yeremian, O. (2020). Global community security: manifestations, priorities, and threats. Ukrainian Journal of Ecology, 10(5), 259-265.

Zamula, I.V. (2010). Bukhghaltersjkyj oblik ekologhichnoji dijaljnosti u zabezpechenni stijkogho rozvytku ekonomiky [Accounting of ecological activity in ensuring sustainable economic development]. Ukraine, Zhytomyr: Zhytomyr State Technical University.

Zhuk, V.M. (2012). Ekologhichni aspekty bukhghaltersjkogho obliku v aghropromyslovomu vyrobnyctvi [Ecological aspects of accounting in agro-industrial production]. Agroecological journal, 2, 18-23.

Share this article