Бухгалтерський облік і контроль соціального капіталу торговельних підприємств: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

Дисертація присвячена науковому обґрунтуванню теоретичних і методичних постулатів обліку й внутрішнього контролю соціального капіталу підприємств торгівлі. У роботі проведено ґрунтовне дослідження змістовного наповнення категорії «соціальний капітал» для цілей бухгалтерського обліку в контексті реалізації соціально-відповідальної політики торговельного підприємства. Узагальнено концептуальні підходи до побудови соціального обліку, на основі яких забезпечується вимірювання результатів соціальної та екологічної діяльності для визначення відповідних індикаторів. Систематизовано та ідентифіковано структурні елементи облікової політики та виокремлено об’єкти бухгалтерського обліку щодо соціального капіталу. Визначено облікові номенклатури за якими доцільно генерувати в системі соціального обліку дані про соціальний капітал через фасетну систему аналітичного обліку для складання нефінансового звіту. Обґрунтовано концептуальні засади моделі управлінського обліку соціального капіталу та сформовано методичні й організаційні положення щодо контролю операцій із елементами соціального капіталу. Сформовано методичний підхід визначення впливу складових соціального капіталу підприємства на соціально-економічну систему за умов сталого розвиту через методичні підходи інтегрального аналізу.

The thesis is devoted to reasoning of theoretical and methodological hypothesizes and solution of scientific and practical task in relation to accounting and internal control of trade companies’ social capital. There was grounded substantive interpretation and architectonics of socially responsible policy of trade companies which is based on value-oriented approach and requires the necessity to differentiate value propositions for different stakeholders at different levels: state, regional (local) and company levels. The scientific and theoretical basis for composition of social responsibility management system of a trade company provides substantiation of the essence of the category «social capital». The research of gnosiology of social capital in the system of implementation of socially responsible policy of trade companies allowed identifying and summarizing components of such capital from which economic benefits and capitalization are expected. A thorough study of the substantive content of the category «social capital» for the purposes of accounting in the context of implementation of socially responsible policies of a trade company was conducted. The author's vision of the category «social capital» as a set of economic resources that assures capitalization of a company or increase of its profitability, therefore is a factor of stability of social and economic development. Conceptual theoretical and methodological approaches to forming of social accounting in the structure of accounting are summarized, on the basis of which measurement of the results of social and environmental activity of a company is provided to determine the relevant indicators that characterize it and would be reflected in the non-financial report. The structural elements of accounting policy were identified and systematized and the objects of accounting in relation to social capital were distinguished. There was ascertained context of formation of provisions of accounting policy for social capital by identifying three blocks: economic, social and environmental accounting which allows evaluating the effectiveness of corporate social activity of a company. In addition, there were recommended methodological and organizational aspects to form accounting policy for social capital through disclosure of principles of organization and accounting of elements of social capital in the structure of the accounting system by outlining social and / or environmental accounting. Methodological principles of synthetic and analytical accounting of transactions with elements of social capital were improved based on the provisions of Ukrainian Accounting standards and IFRS, specific trading conditions and the necessity to submit data to prepare a non-financial report. The accounting nomenclatures for which it is expedient to generate data on social capital through the facet system of analytical accounting for preparation of non-financial report were determined. All social capital accounting nomenclatures as accounting objects in the study are divided into three main groups: operating expenses, commitments and future payments, and non-tangible assets. Based on the accounting theory of usage of the integrated model under which «intermediate accounts» are opened, it was proposed to introduce the intermediate account «Social Expenses» on which full accounting information about the components of social capital will be generated. The expediency of disclosure of reporting on the components of social capital in terms of areas of social responsibility (personnel, society and environment) was determined, in particular, according to the structure of reporting structure stipulated in GRI (Global Reporting Initiative). The study of organizational and methodological support for preparation of non-financial statements is carried out by algorithmizing the process of preparation of reports according to interdependent organizational and methodological components which increases the analytical information. The approaches which envisage structuring of the selected report according to the areas of socially responsible policy are generalized by systematization of indicators characterizing the spheres of cooperation with society and consumers and greening of the environment and personnel management which ensures transparency of information on the social responsibility of a company. There was proved the expediency of creating a model of management accounting of social capital on a strategic aspect on the positive theory of accounting which is based on the ability to reflect accounting events in accordance with economic and social theories. Information about the processes and events that should be reflected in the system of management of social capital is recorded in three stages according to the concept determined by the indicators of socially oriented business environment. Based on this it is feasible to calculate a balanced scorecard for a company’s management reports. At the same time, the essence of the integration of accounting systems is used when the functioning of the management accounting subsystem is ensured by the functioning of the financial accounting system and allows conducting internal control. The organizational level of management accounting of social capital is based on a high methodological level and is built on the recommended: developed regulations, defined tasks, responsibility centers and stages, itological direction in the automation of accounting processes. On the basis of generalization of elements of social capital the list of types of control procedures of operations on social capital was created and the interrelation of subjects and objects of control was determined. Trade companies were advised to apply a methodological approach to internal control based on risk assessment thus the focus should be on the transactions with higher risk that have a significant impact on the social and economic system and the cost of capital. In order to evaluate whether the requirements of different stakeholder groups are considered the control actions are divided into two subsystems: mandatory and optional control. The interconnection of the account block – information source of control and structural units of internal control was determined in order to increase the efficiency of internal control of social capital. Conceptual methodical approaches to the stages of creating of information and analytical support of the social and economic system are generalized by presenting a coordinated algorithm and mechanism of its formation in order to determine influence of elements of social capital on the stability of the social and economic system of a trade company. The methodical approach of determining the influence of social capital components of a company on the social and economic system under conditions of sustainable development through integrated analysis was formed. On the basis of the results of analysis of the indicators of the social and economic system of two retailers of Metro Cash & Carry Ukraine LLC and Ashan Ukraine Hypermarket LLC, integral indicators (eight indicators of a certain aspect of activity) for social (ІС) and environmental (ІЕ) spheres were calculated. There was substantiated that the application of the suggested indicators would allow identification of negative impact or trends in the social and economic system of a company in the future reporting periods.