Integrated reporting as a tool of strategic accounting communications
The necessity of researching the analysis of factors influencing the disclosure of strategic information in integrated reporting is grounded. A model of policy for disclosure of strategically oriented accounting information in integrated reports is developed. It is determined that such a policy is a...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2021-07-01
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| Series: | Економіка, управління та адміністрування |
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| Online Access: | http://ema.ztu.edu.ua/article/view/236853 |
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| author | V.P. |
| author_facet | V.P. |
| author_sort | V.P. |
| collection | DOAJ |
| description | The necessity of researching the analysis of factors influencing the disclosure of strategic information in integrated reporting is grounded. A model of policy for disclosure of strategically oriented accounting information in integrated reports is developed. It is determined that such a policy is a compromise between the benefits of disclosing strategically oriented accounting information in integrated reports and accounting information security of the enterprise. The reasons for the risk of unfavorable decisions by stakeholders as a result of the publication of integrated reporting are substantiated. The reasons for the need to limit the disclosure of strategic information in integrated reporting are analyzed. The need for the use of new and less costly methods of communicating and disclosing additional information to users to minimize the cost of disclosing strategic information in integrated reporting is identified. The concept of integrated reporting in a broad sense and features of its disclosure in Ukraine are analyzed. Perspectives of the development of integrated reporting as a tool for strategic accounting communications are grounded. |
| format | Article |
| id | doaj-art-381c2a99380040aaa71dc361d50d8a94 |
| institution | DOAJ |
| issn | 2664-245X 2664-2468 |
| language | English |
| publishDate | 2021-07-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Економіка, управління та адміністрування |
| spelling | doaj-art-381c2a99380040aaa71dc361d50d8a942025-08-20T03:18:31ZengZhytomyr Polytechnic State UniversityЕкономіка, управління та адміністрування2664-245X2664-24682021-07-01296475310.26642/ema-2021-2(96)-47-53Integrated reporting as a tool of strategic accounting communicationsV.P. 0Gryn The necessity of researching the analysis of factors influencing the disclosure of strategic information in integrated reporting is grounded. A model of policy for disclosure of strategically oriented accounting information in integrated reports is developed. It is determined that such a policy is a compromise between the benefits of disclosing strategically oriented accounting information in integrated reports and accounting information security of the enterprise. The reasons for the risk of unfavorable decisions by stakeholders as a result of the publication of integrated reporting are substantiated. The reasons for the need to limit the disclosure of strategic information in integrated reporting are analyzed. The need for the use of new and less costly methods of communicating and disclosing additional information to users to minimize the cost of disclosing strategic information in integrated reporting is identified. The concept of integrated reporting in a broad sense and features of its disclosure in Ukraine are analyzed. Perspectives of the development of integrated reporting as a tool for strategic accounting communications are grounded.http://ema.ztu.edu.ua/article/view/236853integrated reportingstrategic accounting communicationsmanagement reportinformation security of the enterprise |
| spellingShingle | V.P. Integrated reporting as a tool of strategic accounting communications Економіка, управління та адміністрування integrated reporting strategic accounting communications management report information security of the enterprise |
| title | Integrated reporting as a tool of strategic accounting communications |
| title_full | Integrated reporting as a tool of strategic accounting communications |
| title_fullStr | Integrated reporting as a tool of strategic accounting communications |
| title_full_unstemmed | Integrated reporting as a tool of strategic accounting communications |
| title_short | Integrated reporting as a tool of strategic accounting communications |
| title_sort | integrated reporting as a tool of strategic accounting communications |
| topic | integrated reporting strategic accounting communications management report information security of the enterprise |
| url | http://ema.ztu.edu.ua/article/view/236853 |
| work_keys_str_mv | AT vp integratedreportingasatoolofstrategicaccountingcommunications |