Valentyna Kostyuchenko, Lyudmyla Chyzhevska, Anna Hevchuk, Olena Hryhorevska
We focused on one of the closest to our subject area of research theory, i.e., institutional theory. The application of its tools will allow a comprehensive approach to the development of accounting, analytical and control support of entity’s payment transactions and will determine its impact on the formation of reporting information, will highlight the factor of uncertainty in the implementation of payment transactions. The authors of the article characterize modern perspective directions of accounting development. The possibility of their achievement using the institutional approach is substantiated. The main ideas of institutionalism are highlighted, which can be applied to the development of the methodology of accounting, analytical and control support of payment transactions.