Digital Model of Green Accounting of E-Business in Agriculture for the Sustainable Development of the Agrarian Economy
Аннотация
Green accounting of e-business in agriculture contributes to achieving the key goals of sustainable development in the agrarian sector of the economy. We compile a digital model of green accounting of e-business in agriculture for sustainable development of the agrarian economy, the frameworks of which allow assessing indicators and characteristics of this process at the level of companies and the country. This model allows evaluating green accounting of e-business in this sector by the example of India and Nigeria. The presented results show that at the current stage, these developing countries use the financing of digital communication and trade platforms without the participation of the government. Despite the absence of government support, this approach contributes to an increase in the level of sustainable development of the agrarian sector. However, our recommendations include the need to attract the government to the digitalization of agriculture.