INTEGRATED ACCOUNTING OF ENTERPRISES: FUNDAMENTAL CONCEPTUAL AND TERMINOLOGICAL DEFINITIONS
Abstract
Makarenko V.Yu. INTEGRATED ACCOUNTING OF ENTERPRISES: FUNDAMENTAL CONCEPTUAL AND TERMINOLOGICAL DEFINITIONS
Purpose. The aim of the study is to outline the basic conceptual and terminological definitions that form the basis of the categorical apparatus of integrated reporting.
Methodology of research. The theoretical and methodological basis of the research is the fundamental positions of modern economic theory, scientific works of scientists on the issues of implementation of integrated reporting. General scientific methods are used in the process of research, in particular: theoretical generalization methods – to study theoretical approaches to the interpretation of the concepts of integrated reporting and integrated report; methods of analysis and synthesis – to identify the approaches of scientists in definitions of the concept of integrated reporting.
Findings. The conceptual and categorical apparatus of the essential content of the definitions “integrated reporting” and “integrated report” is clarified; an approach to non-differentiation between the concepts of an integrated report and integrated reporting among academics is established.
Originality. The approach to the definition of integrated reporting is substantiated, which, unlike the existing one, allows us to consider it in the context of the evolution of types of reporting in accordance with the prevailing needs of stakeholders, transformation of the existing accounting concept and the formation within it of such a reporting model that allows us to assess the effectiveness of the management decisions made and to determine strategic aspects of organization development.
Practical value. The obtained results of the study are aimed at solving the problem of the terminological distinction between the integrated reports and integrated reporting, which is a prerequisite for the construction of a theoretical basis for the implementation of integrated reporting by domestic enterprises.
Key words: integrated reporting; integrated report; international standard of integrated reporting.
Keywords
Full Text:
References
Nesterenko, O.O. (2018), “Methodology and organization of the formation of integrated reporting”, Thesis abstract of Doct. Sc. (Econ.), 08.00.09, Kharkiv State University of Food Technology and Trade, Kharkiv, Ukraine, 43 p.
The International Integrated Reporting Framework (2013), available at: http://integratedreporting. org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf. (access date June 10, 2018).
Bezverkhyi, K.V. (2016) “Integrated reporting enterprise: the economic essence of the concept”, Naukovyi visnyk natsionalnoi akademii statystyky, obliku ta audytu, no. 4, pp. 43-57.
Malynovskaia, N.V. (2016), “Integrated Reporting: Theory, Methodology and Practice”: Thesis abstract of Doct. Sc. (Econ.), 08.00.12, Financial University under the Government of the Russian Federation, Moscow, Russia, 381 p.
Yershova, N.Yu. (2016), “Development of methodological foundations for the formation of integrated reporting”, Naukovyi visnyk Uzhhorodskoho universytetu, Seriia: Ekonomika, issue 1(1), pp. 451-459.
Kutsyk, P.O. (2012), “Organization of implementation of the integrated accounting and reporting system”, Torhivlia, komertsiia, pidpryiemnytstvo, issue 14, pp. 48-59.
Maksymova, V.F. and Kuzina, R.V. (2015), “Some questions about the composition of financial and non-financial indicators of integrated reporting”, Naukovyi visnyk Mukachivskoho derzhavnoho universytetu, Ser.: Ekonomika, no. 2(1), pp. 243-249.
Prodanchuk, M.A. (2013), “Corporate reporting under management”, Kultura narodov Prnchernomoria, no. 256, pp. 158-163.
Makarenko, I.O. (2013), “Integrated reporting as the future of corporate reporting”. Problemy i perspektyvy rozvytku bankivskoi systemy Ukrainy: zbirnyk tez dopovidei XVI Vseukrainskoi naukovo-praktychnoi konferentsii [Problems and prospects of development of the banking system of Ukraine: a collection of abstracts of the XVIth All-Ukrainian scientific-practical conference], (Sumy, 24-25 October 2013), State Higher Educational Institution «UAB NBU», Vol. 2, pp. 63-65.
Lehenchuk, S.F. (2015), “The concept of integrated reporting as a means to improve the quality of information about the capital of the enterprise”. Suchasnyi stan, aktualni problemy ta perspektyvy rozvytku obliku, kontroliu ta analizu: mater. mizhnar. nauk.-prakt. konf. [Current status, actual problems and prospects for the development of accounting, control and analysis: materials of the international scientific and practical conference], (Ivano-Frankivsk, 16-17 October 2015), IFNTUOG, Ivano-Frankivsk, Ukraine, pp. 87–90.
Lokhanova, N.O. (2014), “Corporate Reporting in Ukraine and the World in the Context of European Integration – Investors’ Requirements, Problems, Prospects”, Ekonomika ta derzhava, issue no. 10, pp. 6-10.
Refbacks
- There are currently no refbacks.
INNOVATIVE ECONOMY 2006 - 2023