International Accounting

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Social reporting of scientific organizations: Methodological recommendations on targeting

Vol. 22, Iss. 6, JUNE 2019

Received: 17 April 2019

Received in revised form: 22 April 2019

Accepted: 24 April 2019

Available online: 17 June 2019


JEL Classification: M41

Pages: 678–690

Pryadkina E.A. Rostov Research Institute for Radiocommunications – Federal Scientific and Production Center, Rostov-on-Don, Russian Federation

Subject This article deals with the issues of formation of non-financial reporting in terms of increasing and improving its information completeness and transparency.
Objectives The article aims to develop methodological recommendations on formation of social reporting of scientific organizations and composition of its indicators.
Methods While researching the practices of disclosing non-financial information in the reports of Russian and foreign companies, I used the methods of comparison, analysis and synthesis, and classification.
Results The article presents an original classification of indicators on the basis of analysis of researches of domestic and foreign scientists, a mechanism of formation of indicators in reports of scientific organizations, and also specific indicators characterizing intellectual and innovative activities of scientific organizations. It proposes methodological recommendations for their application and the use of the working chart of accounts as an information basis.
Conclusions and Relevance The proposed classification aims to improve the system of indicators of social reporting. This will ensure greater transparency of the activities and enhance the informative value of reporting for stakeholders. The specific indicators of scientific organizations directly depend on the scope of research of the entities. The results of the research can be applied in the theory of accounting, preparation of educational disciplines, and for further scientific research.

Keywords: indicators, social accounting, classification, formation, mechanism, scientific institution


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