International Accounting
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

Integrated reporting of the priority socio-economic development area and its relevance to the potential users

Vol. 22, Iss. 3, MARCH 2019

Received: 4 February 2019

Received in revised form: 18 February 2019

Accepted: 4 March 2019

Available online: 15 March 2019

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: G14, G32, G34, М21, М41

Pages: 323–347

https://doi.org/10.24891/ia.22.3.323

Yakimova V.A. Amur State University (AmSU), Blagoveshchensk, Amur Oblast, Russian Federation
vilena_yakimova@mail.ru

https://orcid.org/0000-0001-5866-5652

Subject The article discusses reporting of priority socio-economic development areas and totality of its qualities for satisfying stakeholders' needs.
Objectives The research forges the model for integrated reporting of the priority development area by identifying the specifics of business integration and studying the relevance of financial capital generation factors to stakeholders for purposes of their functions.
Methods The research involves the methods of analysis, systematization, grouping, classification, and generalization.
Results The article reveals the specifics of the priority development area. I provide the rationale for an integrated reporting system that would give a detailed account of the economic value added of the priority development area through the transformation of financial capital and its growth drivers. The article indicates and classifies which parties would be interested in integrated reporting, underlines key indicators reflecting the procedure for the formation of certain types of capital.
Conclusions and Relevance Integrated reporting makes any business transparent and helps raise the financial capital. The disclosed information depends on structural distinctions and information needs of the governance system and external environment. If reports are oriented at the potential residents, investors and attraction of the talent to the region, it will help determine how the business combination value is made and how investment and budgetary funds are spent. The findings can be used to outline methodological principles and standards of integrated reporting at the national level. They may also serve for analysis, control, monitoring and governance at the mesolevel and microlevel on the part of the public authorities and managing companies respectively.

Keywords: integrated reporting, priority development area, network capital, financial capital, social capital

References:

  1. Andreev V.A. [Defining organizational and functional models of priority development areas in the Russian Federation]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2016, vol. 17, no. 5, pp. 631–644. URL: Link (In Russ.)
  2. Myakisheva E.A. [Organizational-economic model of strategic management of a territory with socio-economic development: Conceptual aspects of modeling]. Nauchnoe obozrenie = Science Review, 2015, no. 23, pp. 246–250. (In Russ.)
  3. Kakaulina M.O. [Priority socio-economic development areas: Their effectiveness and role in the formation of an optimal tax burden]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2018, vol. 11, no. 4, pp. 78–89. URL: Link (In Russ.)
  4. Ivanova T.B. [Territories of advanced social and economic development in the system of State strategic management]. Vestnik Povolzhskogo instituta upravleniya= Bulletin of Volga Region Institute of Administration, 2018, vol. 18, no. 1, pp. 18–24. URL: Link (In Russ.)
  5. Plotnikov V.S., Plotnikova O.V. Ob"edinenie biznesa i konsolidirovannaya finansovaya otchetnost': monografiya [Business combination and consolidated financial reporting: a monograph]. Moscow, INFRA-M Publ., 2018, 278 p.
  6. Vakhrushina M.A. [The accounting paradigm in global economy: Russia's problems and their solutions]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 25, pp. 38–46. URL: Link (In Russ.)
  7. Burlakova O.V. [Development of consolidated accounting in the Russian Federation]. Vestnik Orenburgskogo gosudarstvennogo universiteta = Vestnik Orenburg State University, 2011, no. 13, pp. 115–120. URL: Link (In Russ.)
  8. Plotnikov V.S., Plotnikova O.V. [Qualitative characteristics of information integrated reporting]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2018, no. 1, pp. 6–17. URL: Link (In Russ.)
  9. Kogdenko V.G., Mel'nik M.V. [Integrated reporting: questions of formation and analysis]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 10, pp. 2–15. URL: Link (In Russ.)
  10. Bulyga R.P. [Approaches to preparing comprehensive public reporting on the basis of the intellectual capital concept]. Auditor, 2015, vol. 1, no. 11, pp. 18–29. (In Russ.)
  11. Serebryakova T.Yu. [Integrated accounting and reporting: Institutional approach]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2016, no. 2, pp. 24–33. URL: Link (In Russ.)
  12. Khoruzhii L.I. [Conceptual principles of public non-financial reporting as part of integrated reporting]. Vestnik professional'nykh bukhgalterov = Bulletin for Professional Accountants, 2017, no. 4, pp. 19–26. (In Russ.)
  13. Malinovskaya N.V. [The concept of capital multiplicity in integrated reporting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, no. 6, pp. 700–713. (In Russ.) URL: Link
  14. Alborov R.A., Kontsevaya S.M., Kozmenkova S.V. [Integrated reporting in agriculture: A structure and the problems of implementation]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, no. 4, pp. 413–428. (In Russ.) URL: Link
  15. Puchkin M.B. [Theoretical approaches to strategic management of TOSER in the nuclear industry ZATO]. Sibirskii zhurnal nauki i tekhnologii = Siberian Journal of Science and Technology, 2017, vol. 18, no. 4, pp. 981–992. URL: Link (In Russ.)
  16. Bychkova S.M., Itygilova E.Yu. [Quality in accounting and reporting]. Auditor, 2014, no. 5, pp. 69–81. (In Russ.)
  17. Safronchuk M.V. [Corporate social responsibility and public welfare (economic-theoretical analysis). Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Issues, Solutions, 2017, vol. 2, no. 3, pp. 46–55. (In Russ.)
  18. Danilova S.N., Petrov A.M., Teislina O.G. [State regulation of the development of territories with special economic status]. Vestnik Saratovskogo gosudarstvennogo sotsial'no-ekonomicheskogo universiteta = Vestnik of Saratov State Socio-Economic University, 2018, no. 4, pp. 75–79. (In Russ.)
  19. Porter M.E. Clusters and the New Economics of Competition. Harward Business Review, 1988, November-December, pp. 77–90. URL: Link
  20. Khmel'nitskaya O.N. [Methodological approaches to combined reporting of a cluster]. Aktual'nye voprosy ekonomicheskikh nauk = Current Issues of Economic Sciences, 2015, no. 43, pp. 141–146. (In Russ.)
  21. Kononov V.N., Brykov S.S., Izhevskii V.L. [The adaptation of methods of reporting of consolidated groups for business clusters and their use in the cost-effectiveness analysis]. Vestnik YuUrGU. Seriya Ekonomika i menedzhment = Bulletin of the South Ural State University. Series Economics and Management, 2016, vol. 10, no. 3, pp. 7–17. URL: Link (In Russ.)
  22. Pankova S.V., Pasechnikova L.V., Kiseleva O.V. Razvitie uchetno-metodicheskogo obespecheniya ekspress-analiza deyatel'nosti organizatsii: monografiya [Development of the accounting and methodological framework for walkthrough analysis of corporate performance: a monograph]. Orenburg, Orenburg State University Publ., 2018, 254 p.
  23. Novozhilova Yu.V. [Integrated reporting and its place in the system of corporate reports]. Sotsial'nye i gumanitarnye znaniya = Social Sciences and Humanities, 2015, vol. 1, no. 4, pp. 248–255. (In Russ.)
  24. Malinovskii L.F. [The contemporary theory of firms: Vertical integration issues]. Vestnik AKSOR, 2012, no. 1, pp. 230–236. (In Russ.)
  25. Freeman R.E., Velamuri S.R., Moriarty B. Company Stakeholder Responsibility: A New Approach to CSR. Business Roundtable Institute for Corporate Ethics, 2006, 19 р.
  26. Smirnova E.V., Tsyganova I.Yu. [Problems of information and analytical support for business strategies development in competitive environment]. Intellekt. Innovatsii. Investitsii = Intelligence. Innovations. Investments, 2016, no. 9, pp. 69–74. (In Russ.)

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 22, Iss. 3
March 2019

Archive