Accounting and control support for settlements with certain categories of employees: Issues and solutions

Subject. This article addresses theoretical and practical aspects of accounting for and internal control over settlements with personnel in agricultural organizations operating under seasonal production conditions. Objectives. Based on assessing the current state of accounting practice and designing innovative forms of internal reporting, as well as identifying the specific features of managing settlements with seasonal personnel, the article aims to develop scientifically grounded recommendations for improving the accounting and control framework for settlements with seasonal workers. Methods. For the study, we used the general scientific methods, statistical analysis, and digital modeling. Results. The article proposes and substantiates areas for improving the accounting and control framework for settlements with seasonal workers involving the implementation of an integrated digital profile of a seasonal worker and an operational register of seasonal operations, which enables real-time monitoring of performance against planned targets and supports timely managerial decision-making. Conclusions and Relevance. The digital transformation of accounting through the implementation of an employee's digital profile and an operational register of seasonal works incorporating predictive analytics ensures end-to-end traceability of labor input and the timely detection of deviations from planned targets. The proposed approach contributes to greater reliability of accounting data, more effective internal control and the mitigation of tax and labor risks. The proposed internal reporting forms and digital tools are designed for agricultural organizations characterized by pronounced production seasonality. Accounting and economic departments may apply these solutions to enhance the reliability of accounting for settlements with personnel, strengthen internal control and mitigate the risks of non-compliance with labor and tax legislation. The findings are also applicable to organizations in other industries.