International Accounting
 

Integrated reporting in the management accounting system

Vol. 21, Iss. 1, JANUARY 2018

Received: 5 December 2017

Received in revised form: 18 December 2017

Accepted: 27 December 2017

Available online: 16 January 2018

Subject Heading: TRANSFORMATION OF NATIONAL REPORTING

JEL Classification: M41

Pages: 17–29

https://doi.org/10.24891/ia.21.1.17

Kondrashova O.R. Cheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation
olga_kondrashova_74@mail.ru

ORCID id: not available

Subject This article deals with the issues of forming integrated reporting and its performance indicator classification.
Objectives The article aims to define the integrated reporting, taking into account the opinions and views of researchers on this issue, categorize the integrated reporting indicators, and form the stages of integrated reporting preparation.
Methods For the study, I used a systems approach, the methods of logical generalization, analysis, synthesis, and hypothesis.
Results The article denotes problems of formation of integrated reporting. Based on the study of the views and opinions of scientists and the identification of its main features and differences from other types of reporting, I formulate my own definition of integrated reporting. As well, I propose my own grouping of indicators of integrated reporting.
Conclusions and Relevance The indicators of integrated reporting can be obtained only in a small amount in the system of financial accounting, most of them are formed in management accounting. To facilitate the implementation of integrated reporting, it is advisable to use the proposed classification of integrated reporting indicators. The theoretical significance of the study is to clarify the composition of indicators of integrated reporting, establish the relationship between different types of accounting, reporting and disclosed indicators. Describing the stages of integrated reporting development which can be used by companies implementing this kind of reporting is of practical significance.

Keywords: integrated reporting, management accounting, stages of implementation

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