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BUSINESS INFORM №9-2017

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

30

Section: Economics of Enterprise
UDC 657.37
Chernikova I. B., Yakuba E. V.
On Improving the Definition of Reporting and its Place in the Enterprise Development Strategy (p. 188 - 192)

The interpretations of the concept of «reporting» have been considered according to different sources and an own vision of this category has been suggested based on an analysis of the tendency of relations in the economic sphere. Also an own interpretation of accounting as a process has been suggested. The need to correctly define reporting in terms of the overall enterprise strategy and formation of the correct stakeholders’ perception of reporting as an information array has been substantiated. The authors have clarified the place of the non-financial reporting in the overall development strategy of enterprise and demonstrated the appropriateness of providing interested users with full information about the activities of enterprise. The main possibilities for introducing an open reporting mechanism have been indicated.
Keywords: reporting, definition, classification, accounting, strategy.
Fig.: 1. Tabl.: 2. Bibl.: 10.

Chernikova Irina B. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting, Audit and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Yakuba Evgeniya V. – Applicant, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Chernikova, Irina B., and Yakuba, Evgeniya V. (2017) “On Improving the Definition of Reporting and its Place in the Enterprise Development Strategy.” Business Inform 9:188–192.


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