INFORMATION ARCHITECTURE OF FINANCIAL TRANSFORMATION OF AGRICULTURAL ENTERPRISES IN THE GLOBALIZED CAPITAL MARKET ENVIRONMENT

Abstract

Introduction. The current stage of global economic development is characterized by the deepening of glo- balization processes in capital markets, which leads to increased requirements for transparency, comparability, and institutional consistency of financial information of business entities. Under these conditions, agricultural enterprises, operating within a specific sector of the economy, are integrating into the global financial space while simultaneously undergoing transformational changes in financial management systems and information support. A key institutional pre- requisite for the financial transformation of agricultural enterprises is the implementation of International Financial Reporting Standards, which ensure the unification of approaches to financial information formation and its adaptation to the requirements of international investors and creditors. At the same time, the practical operation of agricultural enterprises reveals the problem of fragmentation of ac- counting, financial, and analytical information systems, which complicates the formation of an integrated information architecture and reduces the effectiveness of financial transformation. The absence of an integrated approach to organiz- ing information flows intensifies information asymmetry, limits access to capital markets, and restrains the investment development of agricultural enterprises. In this regard, the need for theoretical and methodological substantiation of the information architecture of financial transformation of agricultural enterprises in the context of a globalized capital market environment becomes particularly relevant. The purpose of the article is to theoretically substantiate the role of International Financial Reporting Standards in ensuring the financial transformation of agricultural enterprises and to identify the key components of the information architecture necessary for the effective integration of agricultural sector enterprises into the globalized capital market environment. The methodological basis of the study comprises systemic and institutional approaches, which provide a comprehen- sive analysis of the processes of financial transformation of agricultural enterprises and the formation of information architecture in accordance with IFRS requirements. The dialectical method is applied to analyze scientific sources, en- abling the identification of interrelationships between accounting, analytical, and reporting processes. The assessment of regulatory and legal regulation is carried out using empirical, comparative, and evaluative methods, while the modeling of information flows is conducted through conceptual modeling of the financial information system. The generalization of results, formulation of conclusions, and development of proposals are based on the abstract-logical method, which allows identifying the key components of the information architecture of financial transformation and determining their role in ensuring the integration of agricultural enterprises into the globalized capital market environment. Scientific novelty of the study lies in the theoretical substantiation of the information architecture of financial transformation of agricultural enterprises as an integrated system of interaction between accounting, IFRS-based financial reporting, management analytics, and digital financial technologies. The proposed approach expands the traditional interpretation of financial reporting by considering it not only as a result of the accounting process but also as a tool of strategic financial communication between the enterprise and global capital markets. Conclusions. The study reveals that the financial transformation of agricultural enterprises in a globalized capital market environment is a systemic process that requires the formation of a holistic information architecture based on IFRS principles and digital integration of financial data. The proposed model enhances the transparency, comparability, and analytical value of financial information, thereby contributing to the reduction of information asymmetry and expanding agricultural enterprises’ access to international financial resources.