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
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References
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