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http://hdl.handle.net/123456789/18207
Назва: | ORGANIZATIONAL AND METHODOLOGICAL DETERMINANTS OF INTEGRATED REPORTING DEVELOPMENT: A CASE STUDY OF UKRAINE |
Інші назви: | Organizational and methodological determinants of integrated reporting development: a case study of Ukraine |
Автори: | Shkromyda, Vitalii Gnatiuk, Taras Shkromyda, Nadiia Vasylyuk, Mariya Zorina, Olena Шкромида, Віталій Васильович Гнатюк, Тарас Михайлович Шкромида, Надія Ярославівна Василюк, Марія Михайлівна |
Ключові слова: | Accounting Corporate Accounting Policy Management Accounting Management Reporting Integrated Reporting |
Дата публікації: | 2023 |
Видавництво: | International Journal of Professional Business Review |
Бібліографічний опис: | Shkromyda, V., Gnatiuk, T., Shkromyda, N., Vasylyuk, M. & Zorina, O. Organizational and Methodological Determinants of Integrated Reporting Development: A Case Study of Ukraine. International Journal of Professional Business Review (2023) 8(5), e01919. https://doi.org/10.26668/businessreview /2023.v8i5.1919 |
Серія/номер: | 8/5;01-13 |
Короткий огляд (реферат): | Purpose: This article aims to clarify the main theoretical and practical aspects of Ukraine's integrated reporting development process from organizational and methodological perspectives. Theoretical framework: Understanding the specifics of the production factors consumed and created by the company - financial, productive, human, intellectual, natural, and social - is the fundamental purpose of the organization's integrated reporting as one of the critical elements of the firm's performance. Design/methodology/approach: The research used the analytical and bibliographic methods to study the scientific literature on integrated reporting development, as well as induction, deduction, analysis, synthesis of information, systemic and structural, comparative, logical and linguistic methods, abstraction, idealization for studying and processing data, and a questionnaire survey conducted by the research authors online to practically clarify the most critical issues related to the organizational and methodological aspects of the integrated reporting problem. Findings: Various forms of integrated reporting were available in Ukraine during the research period. Therefore, the concept of integrated reporting is relevant today for Ukraine and the whole world. However, the problems of implementing integrated reporting currently need to be sufficiently disclosed in domestic scientific studies, mainly due to their novelty and require further research. Research, Practical & Social implications: The study identified the leading, most important theoretical aspects of the integrated reporting development issue and studied the opinion of scientists and managers of enterprises that use integrated reporting in their work on the critical elements of this issue. |
URI (Уніфікований ідентифікатор ресурсу): | http://hdl.handle.net/123456789/18207 |
ISSN: | 2525-3654 |
Розташовується у зібраннях: | Статті та тези (ЕФ) |
Файли цього матеріалу:
Файл | Опис | Розмір | Формат | |
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Article Scopus 2023_ШВВ.pdf | 483.86 kB | Adobe PDF | Переглянути/Відкрити |
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