ACCOUNTING REFLEXION OF ECO-INNOVATIVE PROCESS AT AGRICULTURAL ENTERPRISES
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 1, Issue 1
Abstract
Introduction. The author examines the level of accounting reflection of eco-innovative process at agricultural enterprises. Extensive coverage is given to the main directions of accounting improvement of environmental innovations. Purpose. The research problem for this study is to describe the main accounting issues of innovative activity of agricultural enterprises and to analyze the systematic approach to reflecting the innovations in accounting. Methods. The dialectal method and system approach to identifying the objects of innovative activity were used in the paper. Gnoseological method was applied for establishing and revealing the categories of accounting reflection of environmental innovations. Method of structural analysis, synthesis, deductive and inductive approaches, idealization and summarizing were employed for development of theoretical principles and methodology of accounting and analysis of innovative activity. Results. The study has confirmed the necessity of providing the corresponding analytics with detailed study of expenses of eco-innovative character. Tabulating of researched information allows the systematization of isolated information about expenses for innovative activity. Discussion. Ignoring the environmental options of activity and lack of effective operation of innovative activity caused weakening connection between elaboration of innovations and their providing in production.
Authors and Affiliations
Lesia Voliak
Keywords
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