Legal foundations for the implementation of artificial intelligence in accounting and management of the agricultural Sector

Abstract

The purpose of this study is to substantiate the conceptual foundations of regulatory and legal frameworks for the implementation of artificial intelligence (AI) in the management system of Ukraine’s agricultural sector, taking into account international experience. The research also aims to identify key barriers, gaps, and prospects for adapting the Ukrainian legal framework to the current challenges of digital transformation in agribusiness. Methods. The study employs an interdisciplinary approach that integrates elements of legal analysis, comparative law, institutional economics, and management sciences. The method of systems analysis is used to identify interconnections between components of AI regulation and the structure of agricultural governance. Comparative legal analysis is applied to examine legislative initiatives in the USA, EU (particularly the EU AI Act), and Ukraine. Content analysis is used to study scientific publications, strategic documents, and government policies. Inductive and deductive methods are employed to formulate conclusions regarding national regulatory features.Expert evaluation is used to classify key barriers and risks within the regulatory environment. Results. The research systematizes the main challenges of regulatory support for AI implementation in agricultural management in Ukraine. It reveals fragmented legislation, the absence of specialized norms regarding liability for algorithmic decisions, a lack of standardized agricultural data, limited digital capacity among small enterprises, and weak integration of ethical principles.Based on international experience, the study proposes directions for harmonizing Ukrainian legislation with the EU AI Act, developing sectoral codes of ethics, establishing certification mechanisms for AI systems, and promoting digital inclusion.Conclusions. AI regulation in the agricultural sector should evolve from a restrictive mechanism into a tool for stimulating innovation, enhancing management efficiency, and ensuring sustainable development. The institutional architecture currently emerging in Ukraine lays the groundwork for integrating international standards but requires further systemic adaptation to the conditions of the digital economy and the specific needs of agricultural production.