Conceptual Foundations for Transforming the Scope and Objects of Accounting for Cluster Formations in the Context of Sustainable Development

The development of cluster forms of interorganizational interaction is accompanied by the joint use of resources and infrastructure, the exchange of knowledge and technologies, the implementation of innovative projects, and the emergence of environmental and social impacts. At the same time, enterprises participating in cluster formations retain legal and economic independence, as a result of which information on the assets involved, resource flows, transaction costs, and the results of joint activities is recorded in separate accounting systems. This causes data fragmentation and complicates information support for managing key cluster assets. The article aims to substantiate the conceptual principles and develop a model for transforming the subject-object basis of accounting for cluster formations under conditions of sustainable development. The research methodology combines institutional and systemic approaches to accounting within cluster formations, supplemented by the provisions of cluster theory and transaction cost theory. The article reveals the organizational features of cluster interaction and trends in their development in the European Union and Ukraine. Additionally, it systematizes the requirements of international financial reporting standards and sustainable development reporting standards for accounting and disclosure of information about key processes and assets. The results of the study indicate that these standards regulate the formation of information at the level of a separate reporting enterprise, but do not determine the mechanism for coordinating it among legally independent cluster participants. To overcome the identified information gap at the fundamental level, the authors propose the concept of methodological and organizational-methodical support, along with an applied model for transforming the subject-object basis of accounting for cluster entities in the context of sustainable development. Also, they substantiate the feasibility of developing and defining the contours of a coordinated accounting policy for cluster participant enterprises, comprising coordinated methodological approaches, analytical sections, document-flow rules, and information-exchange formats. The practical application of the proposed model will contribute to increasing the comparability of accounting information, the traceability of resource flows, and the coordination of accounting and information support for cluster interaction, while ensuring compliance with regulatory requirements for the accounting systems of participating enterprises.