International Accounting

Methodological aspects of integrated reporting generation in clusters

Vol. 20, Iss. 16, AUGUST 2017

Received: 14 July 2017

Received in revised form: 25 July 2017

Accepted: 3 August 2017

Available online: 29 August 2017


JEL Classification: M14, M41

Pages: 918–931

Pronyaeva L.I. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation

Fedotenkova O.A. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation

Importance The article considers methodological aspects of integrated reporting generation in clusters, which enables to provide interested users with information on cluster’s financial position, its economic performance, value creation processes on the short-term, mid-term, and long-term horizon.
Objectives The study aims to develop approaches to presentation of information on cluster performance and prospects for its operations, underpin opportunities of applying the integrated reporting in clusters, elaborate methodological aspects of integrated reporting generation to present the data on cluster activities to interested users.
Methods In the work, we employ monographic, abstract and logical methods, scientific generalization, graph techniques.
Results We substantiate the application of integrated reporting and present methodological aspects of its formation by clusters to support interested users with information on economic performance and prospects for functioning.
Conclusions and Relevance The developed approaches to preparation of integrated reporting by clusters may be used by interested users for making informed administrative, investment and other economic decisions.

Keywords: integrated reporting, cluster, technique, reporting structure


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