Construction of adaptive accounting system in expanding the spectrum of reporting to ensure the quality of information resources
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2019, Vol 42, Issue 1
Abstract
The analysis of scientific literature concerning the issues of accounting reporting in the sphere of sustainable development was conducted. In the course of the research, the factors influencing the formation of organizational and methodological accounting regulations for the purposes of reporting sustainable development were identified, namely, the sectoral orientation of the enterprise’s economic activity, the organization of business processes, the organization of the management system, the organization of information subsystems of management. The procedure of interrelation of reporting of sustainable development with financial and other types of financial statements is considered. The proposals for approval of the company in the set of internal regulations and the introduction of changes to a number of existing ones, which should provide information that meets the following qualitative properties: completeness, authenticity comparability, clarity, reliability, materiality, timeliness, balance, integrity, confidentiality, competence. Such provisions lay in the construction of a general model of a new mechanism for disclosure of information through the reporting of sustainable development, which allows the formation of a quality information resource for stakeholders. The model for the formation and disclosure of information on the business activities of enterprises through the reporting mechanism of sustainable development involves a set of measures for the transformation of information management subsystems and, in fact, the system for making managerial decisions. This, in turn, has caused the justification of the directions of improving the system of internal regulations both in part and in working out new ones.
Authors and Affiliations
A. Yu. Shchyrska
Keywords
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