Issue №: 4 (44)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
SYSTEM OF REPORTING MANAGEMENT SUPPORT: THE PAST AND THE FUTURE
ZHUK Valeryi- Doctor of Economics, Professor, Academician of NAAS, Chief Scientific Officer, National Research Center "Institute of Agrarian Economy", Kyiv, Ukraine
MELNYK Kateryna - Candidate of Science (Economics), Associate Professor, Lesya Ukrainka Eastern European University, Lutsk, Ukraine.
Since 2017 in the EU, companies with more than 500 staff must be required to report on environmental, social, human rights, corporate governance, combating corruption and bribery, the prospects of innovation development and other information of interest to the public. Such data can have as financial, as well as non-financial nature. In addition, the audit occupies a special place in the reporting system of developed countries. Audit not only ensures the credibility of integrated reporting, but also provides clarification on its compilation.
The purpose of the article is to substantiate the conceptual provisions of the formation and development of integrated reporting in Ukraine, taking into account the current world trends, national needs and possibilities of IT technologies.
Research methods. The methods and techniques of scientific knowledge are used to formulate the hypothesis of the study and its proof. In particular, The method of induction, deduction and abstraction is used to study the past achievements of the domestic scientific school of accounting for improving the information provision of the management of the national economy and forecasting the development of expanded (integrated) reporting in Ukraine. A systematic analysis of the construction and organization of integrated reporting in Ukraine and the world has been carried out. Due to the simulation using the axiomatic and hypothetical method, the principles and conceptual provisions of developing the accounting and reporting system in the agrarian sector of economy are proposed.
Research results. It was found that the dynamics of the number of forms of statistical observation in Ukraine has a stable negative tendency. Problems of unreliability of reporting information in agriculture were revealed. The changes in the legislation related to introduction of integrated reporting in Ukraine were analyzed. According to authors, decentralization as a catalyst for information requests will form a new basis for developing a reporting system. The prospects of integrated reporting on sustainable development of agrarian enterprises of Ukraine were estimated. A specific benchmark for the development of integrated reporting in the agrarian sector can be the Global Strategy for Agricultural and Rural Statistics Development of the United Nations and FAO. The conceptual provisions of the development of the accounting and reporting system of the agrarian sector were proposed. The emphasis is on the role of auditors and consulting companies in the development of integrated reporting.
It was proved that the domestic accounting science is able to simulate and conceptually, methodologically and methodically to ensure the development of modern accounting and information system in Ukraine. It is important to take into account the following principles: queries - opportunities; world trends - national interests; behavioral basis - capabilities of IT technologies; regulatory factors - entrepreneurial initiative, etc.
- Hutsalenko, L.V. & Dovhal, E.O. (2016). Oblikovo-informatsiina systema zabezpechennia upravlinnia silskohospodarskym pidpryiemstvom [Accounting and information system providing management of agricultural enterprises]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky, (8), 82-92 (in Ukraine).
- Pravdiuk, N.L. (2014). Zvitnist spilnoi diialnosti bez stvorennia yurydychnoi osoby: orhanizatsiino-metodychni polozhennia [Reporting of joint activity without establishing a legal entity: organizational and methodical provisions]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu. Ser.: Bukhhalterskyi oblik, kontrol i analiz, (2), 228-237 (in Ukraine).
- Zdyrko, N.H. (2013). Udoskonalennia finansovoi zvitnosti fermerskykh hospodarstv v chastyni derzhavnoi pidtrymky [Improvement of farm enterprises financial statements regarding state support]. Oblik i finansy, 2(60), 16-24 (in Ukraine).
- Bezverkhyi, K.V. (2014). Metodychni zasady formuvannia intehrovanoi zvitnosti pidpryiemstva [Methodological bases of creating the enterprise's integrated reporting]. Oblik i finansy, 3(65), 8-14 (in Ukr.).
- Lehenchuk, S.F. & Batishcheva, N.M. (2013). Finansova zvitnist futbolnoho klubu: haluzevi osoblyvosti predstavlennia finansovoi informatsii [Financial reporting of the football club: Sectoral peculiarities of presentation of financial information]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Ser.: Ekonomichni nauky, (2), 110-117 (in Ukraine).
- Zhuk, V.M. (2019). Intehrovana zvitnist: retrospektyva i perspektyva v Ukraini [Integrated reporting: A retrospective and perspective in Ukraine]. Oblik i finansy, 1(83), 20-27 (in Ukraine).
- Sokil, O.H. (2019). Oblikovo-analitychne zabezpechennia staloho rozvytku ahrarnoho pidpryiemnytstva: teoriia, metodolohiia, praktyka [Accounting and analytical support for the sustainable development of agrarian entrepreneurship: theory, methodology, practice] (Dissertation abstract). Kyiv: NNTs «IAE» (in Ukraine).
- Kontseptsiia vidomchoi ahrarnoi statystyky v ahrarnomu sektori ekonomiky Ukrainy [Concept of departmental agrarian statistics in the agrarian sector of the Ukrainian economy] (2015). In Zvit pro naukovodoslidnu robotu «Rozrobyty naukovo-metodolohichni zasady oblikovo-audytorskoho zabezpechennia konkurentospromozhnoho ahrarnoho vyrobnytstva» (zakliuchnyi). Kyiv: NNTs «IAE» (in Ukraine).
- Metodychni rekomendatsii iz oblikovoho zabezpechennia vidomchoi (ahrarnoi) statystyky v testovykh pidpryiemstvakh [Methodical recommendations on accounting support of departmental (agrarian) statistics in test enterprises] (2010). In Zvit pro naukovo-doslidnu robotu «Naukovometodolohichni zasady rozvytku obliku, zvitnosti ta audytu v umovakh hlobalizatsii» (zakliuchnyi). Kyiv: NNTs «IAE» (in Ukraine).
- Verkhovna Rada Ukrainy. (16.07.1999). Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakon Ukrainy [On Accounting and Financial Reporting in Ukraine: The Law of Ukraine]. Retrieved from https://zakon.rada.gov.ua/laws/show/996-14 (in Ukraine).
- Hlobalnaia stratehyia sovershenstvovanyia selskokhoziaistvennoi y selskoi statystyky [Global strategy for the improvement of agricultural and rural statistics]. (2012). Retrieved from http://www.fao.org/docrep/016/am082r/am082r.pdf (in Russiya).
- Ministerstvo finansiv Ukrainy. (07.12.2018). Metodychni rekomendatsii iz skladannia «Zvitu pro upravlinnia» [Methodical recommendations for drawing up the «Management Report»]. Retrieved from https://zakon.rada.gov.ua/rada/show/v0982201-18 (in Ukraine).
About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
