Actual problems of innovative economy and law

Journal "Actual problems of innovative economy and law" is included in category B for specialties: in the field of knowledge "Management and administration": 073, 076 (order of the Ministry of Education and Science of Ukraine dated 23.08.2023 No. 1035) and 071, 072, 075 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543); in the field of knowledge "Social and behavioral sciences" 051 (order of the Ministry of Education and Science of Ukraine dated August 23, 2023 No. 1035); in the field of knowledge "Law" - 081 and "Public management and administration" - 281 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543).
Registration of an entity in print media: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1390 dated 11/16/2023. Media identifier: R30-02018
The journal is indexed in the International Scientific Center of Index Copernicus International

Integration of compliance control into the management system of agricultural enterprises

# 14 63-66 Download/view the full text of the article

УДК: 338.43; 005.336

DOI: https://doi.org/10.36887/2524-0455-2025-5-14

Nadon Ruslan,
Researcher of the Department of Economics, Management and Transfer of Innovations in Livestock Farming,
Livestock Farming Institute of National Academy of Agrarian Sciences of Ukraine,
https://orcid.org/0009-0008-5188-3460

In the modern conditions of the agricultural sector’s operations, characterized by high levels of external and internal risks, the integration of effective management mechanisms, particularly compliance controls, is critical. The article is devoted to the study of the possibilities and practical aspects of implementing compliance control into the system of strategic and operational management of agricultural enterprises. The essence of compliance is revealed as a component of the institutional environment that identifies, prevents, and minimizes legal, reputational, and operational risks that may negatively affect the activities of agricultural business entities. The study systematizes approaches to compliance control in agribusiness. It identifies key challenges to its integration in Ukrainian realities, particularly the low level of regulatory maturity, insufficient human resource potential, and limited digital tools for automating control. Attention is paid to the growing role of compliance approaches amid increasing requirements from state regulators, investors, and civil society. The importance of adapting existing practices to the industry-specific requirements of the agricultural sector is emphasized, thereby ensuring transparency in management processes, increasing the effectiveness of internal controls, and reducing the likelihood of crises. The conclusion is drawn that scientific and applied research on compliance in Ukraine’s agricultural sector needs to be intensified to develop practical tools for managerial responsibility and ensure the sustainable development of farming enterprises. Compliance in the farming sector aims to meet legislative requirements, manage risks, prevent corruption, fraud, and other violations, and maintain the trust of partners and investors at both domestic and international levels. It is determined that the integration of compliance control into the management system of agricultural enterprises creates a comprehensive system of internal control and reporting, which ensures openness, accountability and compliance with legislative and ethical standards, which significantly increases the transparency of enterprises.

Keywords: controlling, management, risk, violation, security.

References.

  1. Hahn, D. (1994). Planung und Kontrolle—Planungs- und Kontrollsysteme—Planungs- und Kontrollerechtung. Wertorientierte Controllingkonzepte; Springer: Wiesbaden, Germany.
  2. Horvath, P. (2009). What is “German controlling”. Cost Manag., no. 23, pp. 16–19.
  3. Kupper, H.-U. (1995). Controlling: Konzeption, aufgaben und instrumente. Stuttgart.
  4. Major, A. (1998). System Controllingu w Przedsiębiorstwie (Wyd. Naukowe). Semper: Warszawa, Poland.
  5. Schneider, D. (1992). Kontrolle, Controlling und Unternehmungsführung. Wiesbaden.
  6. Weber, J. (2011). The development of controller tasks: Explaining the nature of controllership and its changes. Manag. Control., no. 22, pp. 25–46.
  7. Bannikov, P. O., & Sova, O. V. (2024). Komplaiens-kontrol v upravlinni ekonomichnymy i sotsialnymy ryzykamy pidpryiemstva [Compliance control in managing economic and social risks of the enterprise]. Teoretychni ta prykladni pytannia ekonomiky, vol. 2, no. 49. doi:10.17721/tppe.2024.49.3.
  8. Bortnikova, M. H., Stasiuk, N. R., & Malynovska, Yu. B. (2023). Formuvannia prykladnoho instrumentariiu komplaiensu na vitchyzniakh pidpryiemstvakh [Formation of applied compliance tools at domestic enterprises]. Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia ta problemy rozvytku, no. 1 (9), pp. 11–17. Available at: https://ena.lpnu.ua:8443/server/api/core/bitstreams/45a4599d-6fec-4222-bdd1-f71a85213ec6/content.
  9. Vasilishyn, S. I., Rahulina, I. I., & Orlov, V. V. (2018). Komplaiens-kontrol yak skladova upravlinnia ekonomichnoiu bezpekoiu ta formuvannia konkurentospromozhnosti pidpryiemstv [Compliance control as a component of economic security management and formation of enterprise competitiveness]. Visnyk KhNAU. Seriia: Ekonomichni nauky, no. 1, pp. 3–16.
  10. Karpushenko, M. Yu., & Karpushenko, O. O. (2023). Teoretyko-metodolohichni aspekty formuvannia systemy komplaiens-kontroliu [Theoretical and methodological aspects of forming the compliance control system]. Suchasnyi stan naukovykh doslidzhen ta tekhnolohii v promyslovosti, no. 1 (23), pp. 132–142. doi:10.30837/ITSSI.2023.23.132.
  11. Kovalchuk, O. V., Morenchenko, K. H., & Bibik, D. V. (2023). Sutnist i kharakterystyka komplaiensu: vyznachennia, funktsii, tsili, etychni osnovy, mistse v orhanizatsiinii strukturi pidpryiemstva [The essence and characteristics of compliance: Definition, functions, goals, ethical foundations, and place in the organizational structure of the enterprise]. Finansy. Pravo, no. 1, pp. 18–22. doi:10.37634/efp.2023.1.4.
  12. (2019). Daidzhest dilovoi dobrochesnosti. Komplaiens v ahrobiznesi [Business integrity digest. Compliance in agribusiness] (No. 12). Available at: https://www.kernel.ua/wp-content/uploads/2020/01/unic-digest-12_ukr.pdf.
  13. Mozharovskyi, M. (2021). Komplaiens subiekta hospodariuvannia: poniattia, vydy ta pryntsypy [Compliance of an economic entity: Concept, types and principles]. Chasopys Kyivskoho universytetu prava, no. 2, pp. 204–208. Available at: https://chasprava.com.ua/index.php/journal/article/view/752.
  14. Osoblyvosti komplaiensu v ahrarnii haluzi [Peculiarities of compliance in the agricultural sector]. (n.d.). Available at: https://biz.ligazakon.net/analitycs/226047_osoblivost-komplansu-v-agrarny-galuz.
  15. Ukrainski kompanii pochaly vprovadzhuvaty komplaiens-kontrol. Shcho tse i navishcho? [Ukrainian companies have started implementing compliance control. What is it and why?] (n.d.). Available at: https://youcontrol.com.ua/articles/komplaiens-kontrol-shcho-tse-i-navishcho/.

The article was received 03.09.2025

Quote article, APA style

Nadon R. 03.09.2025. Integration of compliance control into the management system of agricultural enterprises. Actual problems of innovative economy and law. 2025. №5. 63-66 pp. https://doi.org/10.36887/2524-0455-2025-5-14

Quote article, MLA style

Nadon R. Integration of compliance control into the management system of agricultural enterprises. Actual problems of innovative economy and law. 03.09.2025. https://doi.org/10.36887/2524-0455-2025-5-14