Методологія та організація формування інтегрованої звітності: автореф. дис. на здобуття наук. ступеня д-ра екон. наук: 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

Дисертація присвячена науковому обґрунтуванню теоретичних і методологічних постулатів формування інтегрованої звітності та розробці практичних рекомендацій щодо визначення та розкриття її показників. Визначено передумови генезису інтегрованої звітності та перспективні напрями діяльності з її імплементації в Україні. Уточнено зміст терміну «інтегрована звітність» та визначено показники інтегрованого звіту, які актуалізуються під впливом сучасних економічних течій. Запропоновано ієрархічну систему принципів інтегрованої звітності. Проведено аналіз індикаторів оцінки рівня сталого розвитку. Для підвищення рейтингу України за індексами сталого розвитку запропоновано створювати «Єдиний портал інтегрованої звітності підприємств та організацій України». Обґрунтовано мету та завдання облікової політики відповідно до вимог інтегрованої звітності. Для реалізації інноваційного проекту з формування інтегрованої звітності запропоновано використовувати метод проектного управління PRINCE2. Визначено основні вимоги та методологічні основи автоматизації інтегрованої облікової системи. Розглянуто історичну ретроспективу розвитку та визначено основні елементи понятійно-термінологічного апарату теорії капіталів. Розроблено методологічні підходи щодо опису показників та оцінки фінансового, виробничого, інтелектуального, соціально-репутаційного, людського та природного капіталів. Розроблено методологічні засади внутрішнього контролю інтегрованої звітності. Визначено «ризик-апетит» реалізації інноваційного проекту з формування інтегрованої звітності. Розроблено алгоритм експертної оцінки ризиків реалізації інноваційного проекту з формування інтегрованої звітності.

Nesterenko O.O. Methodology and organization of the formation of integrated reporting. – Manuscript. The dissertation for the degree of Doctor of economic sciences, speciality 08.00.09 – accounting, analysis and audit (by the types of economic activity). – Kharkiv State University of Food Technology and Trade of the Ministry of Education and Science of Ukraine, Kharkiv, 2018. The dissertation is devoted to the scientific substantiation of theoretical and methodological postulates of the formation of integrated reporting and the development of practical recommendations for the definition and disclosure of its indicators. Preconditions for the genesis of integrated reporting and overview of the fundamentals of its compilation are investigated in the research. The ecological, socio-economic concept of integrated reporting has been developed and the content and users of the projects of the International Council for Integrated Reporting have been characterised. The perspective directions of activity on implementation of integrated reporting in Ukraine are determined. By studying the existing approaches of scientists about the definition of the term "integrated reporting", its content are refined. The indicators of the integrated report, which are actualized under the influence of modern economic currents are determined. A formalized conceptual framework for sustainable business development in the integrated reporting model has been developed. The influence of modern economic trends, namely: globalization, physical economy, institutional economy and risk-based management on the indicators of the integrated report, is determined. The hierarchical system of principles of integrated reporting according to the direction and purposes of use is proposed: structural, organizational and qualitative. The analysis of indicators for assessing the level of sustainable development is conducted. To improve the information interaction and increase the rating of Ukraine by the indices of sustainable development, it is proposed to create a "Single portal of integrated reporting of enterprises and organizations of Ukraine", in which business entities could submit reports on sustainable development in the form of open data. The economic essence of the concept of "integrated accounting policy", which takes into account the main tasks of integrated reporting, is determined. The purpose and objectives of the accounting policy are justified in accordance with the requirements of integrated reporting. A methodological approach on the separation of accounting policies for the purpose of ensuring the unity of the accounting methodology and the receipt of reporting information and the definition of the subjects of its formation is proposed. The complementary space of interaction of investments and innovations related to the formation of integrated reporting, which combines investment and innovation activity is developed; as a result, integrated report is created, the publication of which will allow the economic entity to obtain synergistic socio-ecological and economic effect. To implement the innovative project on the formation of the integrated report the use of the method of project management PRINCE2 ("PRojects IN Controlled Environments version 2") is proposed. The technical aspects of accounting policy, which will allow to establish a clear mechanism for the collection and processing of accounting data for the formation of informative indicators of integrated reporting in the automated integrated accounting system, is developed and adapted. The historical retrospective of development is considered; and the main elements of the conceptual terminology apparatus of the theory of capitals are determined. The functional analysis of financial capital is carried out and the main blocks of the indicators of the integrated report are substantiated in terms of the functions of the financial capital of the entity. The classification features of the elements of production capital are determined and the indicators to be disclosed in the integrated report as part of the disclosure of information about the availability of the business model by the production funds are described. A binary system for evaluating intellectual capital, which combines the accounting approach and the method of monitoring the intangible assets, has been developed To estimate social and reputational capital and disclosure of its elements in the integrated reporting, it is suggested to use stakeholder approach based on the use of the developed methodology for determining the rank of stakeholders by calculating the index depends on the stakeholders of the entity and the index of the influence of stakeholders on the activities of the subjects object of management. To estimate human capital, it is suggested to use a qualimetric method that allows to estimate the qualitative characteristics of human capital and to determine the impact of investments in its development on the efficiency of its reproduction The recommendations of disclosure of natural capital accounting in an integrated three-dimensional space of time is developed. The classification of the natural capital according to the accounting objects (assets (current), assets (non-current) and liabilities), which takes into account the complex multifaceted structure of natural capital at the formation of integrated reporting is proposed. The methodological principles of internal control of integrated reporting are developed. The internal control of the formation of integrated reporting in enterprises is proposed to be implemented using the basic principles of COSO Cube based on the SOSO-ERM model, which is supplemented by the elements of the SWOT analysis of information security and the unit for assessing compliance with the criteria for the purposes of internal control by the SMART methodology. To develop adequate accounting and analytical tools for disclosing information about risks of business model and integrated reporting, and leveling or minimizing them, a terminological analysis of the essence of entrepreneurial and accounting risks has been conducted, and author's approaches to its definition concepts are presented. In order to develop effective methods and measures to counteract the risks, to find and establish the essence of the anti-risk implementation of the innovative project on the formation of integrated reporting, it is proposed to classify accounting risks during the stages of its implementation, and enterprise risks according to the sections of the integrated report. To develop methodological recommendations on quantitative and qualitative risk assessment and definition of risk appetite for the implementation of an innovative project for the formation of integrated reporting, an algorithm for expert risk assessment are developed based on the definition of the probability of occurrence of risks and the scale of the significance of the effects of risks and the calculation of the risk index, construction of the matrix of risks, which allows to constantly monitor and develop measures for leveling the most dangerous risks by the risk management system of the business entity.