Integration of accounting policy and control and management tools to support entrepreneurship in the post-war reconstruction process

Abstract

The purpose of the article is to provide a theoretical and methodological justification and to identify practical directions for integrating the accounting policy of enterprises with the control and managerial instruments during the post-war economic recovery. The research focuses on the accounting policy as an active element of the management and control system that forms the informational basis for decision-making in wartime and post-war conditions. The relevance of the study is determined by the urgent need to reconsider the functions of accounting in the context of deep structural transformations caused by military aggression, business losses, and increasing demands for transparency and reliability of financial and managerial processes. The methodological framework of the research is based on systemic, functional, and institutional approaches, which ensured a comprehensive analysis of the interrelation between accounting, control, and management processes. Comparative analysis methods were applied to study national and international approaches to accounting policy formation (based on IFRS, OECD, IFAC, RDNA4, and World Bank reports 2024–2025), while analytical modeling was used to develop the structure of an integrated accounting–control support system for small and medium-sized enterprises (SMEs). The information base includes official statistical data, international analytical reports, and the author’s synthesis of recent academic publications. The findings reveal that integrating accounting policy elements with control and management functions is a key factor in ensuring the resilience and adaptability of SMEs during the recovery period. The proposed model demonstrates the interaction of methodological, analytical, and control components of the accounting system with the managerial processes of planning, monitoring, and performance assessment. Aligning accounting policy with controlling tools enhances the reliability of managerial decisions, ensures targeted resource utilization, and creates favorable conditions for attracting reconstruction finance. Special attention is given to the digitalization of accounting and control processes, which increases business transparency and accountability in the post-war context. The study concludes that modern accounting policy should perform not only a regulatory but also a managerial and analytical function, becoming an integral part of the enterprise’s strategic management system. Its adaptation to post-war development needs contributes to improving financial stability, investment attractiveness, and institutional foundations of economic security for the entrepreneurial sector. The practical significance of the research lies in developing a model for integrating accounting policy with control and managerial tools, which can serve as a methodological basis for updating corporate policies of SMEs and for designing national business support programs during economic recovery. Keywords: accounting policy, management tools, control, integration, accounting information, SMEs, post-war recovery, transparency, accounting system, economic resilience.