Methodological Aspects of Institutionalization and Accounting Support for Small-Scale Agricultural Entrepreneurship under War-Induced Challenges

Abstract

Abstract. In light of the transformational shifts in Ukraine’s agricultural sector driven by critical wartime challenges, there arises an objective need to reconsider the institutional role of small-scale farming entities in ensuring national food security and the socio-economic revitalization of rural areas. Under conditions of heightened market uncertainty and the development of post-war reconstruction strategies, the advancement of family farms, peasant (farmer) enterprises, and agricultural service cooperatives is viewed as a strategic priority for building a viable agrarian business framework. The aim of this study is to substantiate the methodological aspects of institutionalization and the mechanisms of accounting support for small forms of agricultural entrepreneurship as fundamental units within integrated cluster structures. The methodological foundation is based on the principles of the systems approach, institutional theory, and the conceptual framework of cooperative interaction within the agro-industrial complex. It has been established that the functioning of small producers is grounded in a system of principles, among which adaptability, integrativity, value-added generation, and socio-territorial responsibility are of primary importance. A comprehensive algorithm for the institutionalization of a family farm is proposed, encompassing the stages of conceptual design, state legitimization, formation of financial and technical infrastructure, and methodological development of accounting policy. A comparative analysis of the parameters for establishing family farms and agricultural service cooperatives has been conducted, enabling the identification of differences in their legal capacity, fiscal status, and models of managerial hierarchy. It is substantiated that the transition to a higher level of organization-agri-food clusters-requires the evolution of accounting into an inter-entity information and analytical system based on cloud platforms and electronic document management. Conclusions. The proposed approach to the institutional development and integration of small-scale farming entities into cluster models provides a solid foundation for enhancing their competitiveness, minimizing transaction costs, and fostering an innovative agricultural economy in the context of post-war recovery.