BUSINESS INFORM №11-2018

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

54

Section: Accounting and Auditing
UDC 657.1
Tsaruk V. Y.
Problems of Accounting Development in the Corporate Governance System (p. 369 - 374)
The urgency of conducting scientific researches in the field of accounting of corporate management has been grounded. Researchers’ approaches to understanding the relationship between accounting, corporate governance, corporate accounting and corporate reporting have been analyzed. The main problems of accounting of corporate governance have been allocated and analyzed. Interdependence between the quality of accounting information and the corporate governance system has been established. The role of using of creative accounting in the corporate governance system has been disclosed. The place of accounting in solving the agency problem, which arises in the conditions of corporate governance, has been analyzed. The dependence between the level of application of accounting conservatism, the chosen model of corporate management and the mechanisms used for its implementation have been grounded. The ways of improvement of accounting reporting in the direction of meeting the needs of corporate governance (improvement of financial reporting, formation of specialized and integrated reporting) have been allocated.
Keywords: corporate governance, corporate accounting, corporate reporting, agency problem.
Fig.: 1. Bibl.: 9.

Tsaruk Vasyl Yu. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Economic and Legal Support of Agro-Industrial Business, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tsaruk, Vasyl Yu. (2018) “Problems of Accounting Development in the Corporate Governance System.” Business Inform 11:369–374.

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