Development and structuring of accounting, analytical, and audit practices for organizational revenues and expenses across economic sectors

Abstract

This article explores the development and structuring of accounting, analytical, and audit practices tailored to the specific needs of different economic sectors. Recognizing that income and expense structures vary significantly across industry, services, and agriculture, the study highlights the limitations of standardized financial systems and the necessity for sector-sensitive adaptations. A mixed-methods approach was employed, combining comparative analysis, benchmarking, and case studies to evaluate financial practices and audit strategies in diverse organizational contexts.

The research emphasizes the importance of customizing the chart of accounts, integrating analytical tools, and adopting digital solutions such as ERP and BI platforms. It further analyzes internal and external audit mechanisms, focusing on sector-specific risk assessments and audit design. The findings contribute to the theoretical understanding of sectoral accounting and offer practical recommendations for regulators, financial managers, and auditors. The study concludes by proposing a framework for the implementation of flexible, analytical, and technology-driven financial systems that ensure transparency, accuracy, and strategic value.