Конвергентна стейкхолдерська модель обліку, звітності та аудиту в умовах сталого розвитку

Макаренко, Інна Олександрівна; Makarenko, I.O.

Конвергентна стейкхолдерська модель обліку, звітності та аудиту в умовах сталого розвитку

Макаренко, Інна Олександрівна; Makarenko, I.O.

URI: http://eztuir.ztu.edu.ua/123456789/7345

Date: 2018

Abstract (ukr):

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Сумський державний університет Міністерства освіти і науки України, Суми, 2018. Робота присвячена вирішенню наукової проблеми розвитку теоретико-методологічних і методичних засад щодо формування конвергентної стейкхолдерської моделі обліку, звітності та аудиту в умовах сталого розвитку. Сформовано методологічні положення конвергентної стейкхолдерської моделі. Запропоновано організацію обліково-аналітичного забезпечення сталого розвитку компаній. Формалізовано взаємозв’язок між звітністю зі сталого розвитку компаній-конституентів фінансових індексів, їх фінансовою ефективністю й інформаційною ефективністю фінансових ринків. Удосконалено підходи до розуміння сутності звітності зі сталого розвитку, типологізації її стандартів і її ролі у прийнятті рішень. Запропоновано підхід до оцінювання рівня конкуренції на ринку аудиторських послуг і моделі верифікації звітності зі сталого розвитку як основи її транспарентності та достовірності.

Abstract (eng):

Thesis for obtaining the scientific degree of Doctor of Economic Sciences, speciality 08.00.09 – Accounting, Analysis and Auditing (according to the type of economic activity). – Sumy State University, Ministry of Education and Science of Ukraine, Sumy, 2018. The thesis is devoted to developing theoretical, methodological and methodical principles of the convergent and stakeholder model of accounting, reporting and audit under sustainable development conditions and working out practical recommendations aimed at its improvement. Innovations in accounting («big data», ESG-criteria accounting, Global general accepted accounting principles), reporting (real-time reporting, integrated reporting, XBRL), audit (continuous audit and CAAT) are structured by key variables of its introduction (relative advantages, compatibility, complexity of innovations, simplicity of their testing and the possibility of observing the effect of their implementation). Matrix approach for transformation of accounting methods element under the impact of these innovations is grounded. This approach allows to outline the prospects for the development of modern accounting, reporting and audit models. Dissemination of these innovations leads to the limitation of traditional accounting concepts and the need to implement new concept of sustainability accounting, reporting and audit. It focuses primarily on the formation and disclosure of non-financial (social, environmental, government) indicators that correlate with sustainable development dimensions and ESG criteria. The core of this concept is proposed to consider the actuarial approach (the system combination of environmental, social, financial and managerial types of accounting is structured according to types of capital and value). Substantiation of the structural and logical scheme of the heterogeneous information requests of stakeholder’s consideration and reporting on them in the context of incorporation of the Sustainable Development Goals in companies’ activity is formed. It necessitates the development of accounting and analytical sustainability support organization in two contours and allows to transposing multistakeholder approach in companies accounting environment in real, financial, public sectors of the economy. Scientific approach to stakeholder information requests classification in the real, financial and public sectors of the economy is proposed. It includes the most significant focuses, dimensions, and targets of Sustainable Development Goals, specified in the GRI Indicators. Methodological provisions of the convergent and stakeholder model of accounting, reporting and audit are determined by the main elements (morphological approach); levels of accounting and analytical sustainability support of (vertical approach) and peculiarities of decision-making by stakeholders in the real, financial, public sectors of the economy (horizontal approach). This model introduction allows to increasing accountability and transparency of the companies' activities to the stakeholders under sustainability. The theoretical interpretation of the notion of «sustainability reporting» laid in the basis of the disclosure process of the most material for stakeholders financial and non-financial companies parameters. In the dissertation this term is correlated with dual element of convergent and stakeholder model. Methodical approach to companies clustering by the three-pillar indicators is recommended. This indicator consists of the parameters: 1) incorporations of the Sustainable Development Goals into company’s strategy, 2) level of its communications with stakeholders and 3) level of sustainability reporting disclosure. It is used for developing a road map of measures to improve the accounting and analytical sustainability support of companies. Approach to typology of standards in the field of sustainability, CSR and corporate accountability through two-tier system of criteria is developed for standardization process, content and reporting format choice for companies. Results of comparative empirical study of the EU and Ukrainian evidence of sustainability reporting dissemination are used for develop the mechanism for assessing the level of sustainability reporting institutional environment. It is carried out on the basis of the STEEPLE and used for justifying priority areas of the national reforms concerning implementation of convergent and stakeholder model. Procedure for selecting the priority information requests of stakeholders in the real sector of the economy is suggested. It is grounded on Bord procedure and give the rationale for stakeholder decision-making by materiality principle. Methodical approach to substantiating the role of the company's reporting transparency in ensuring the effectiveness of its activities is suggested and demonstrated the direct and significant impact of transparency on the public company’s financial performance and the quality of its communications with stakeholders. Formalizing the relationship between the sustainability information disclosure by the constituents of traditional financial indices and indexes of responsible investment, their financial efficiency and information efficiency of financial markets is carried out. Results of formalizing are grounded necessity of standardizing sustainability reporting, which is done under conceptual framework for standardizing sustainability reporting in Ukraine. It is proved that the formation of a competitive and diversified audit services market is an essential condition for ensuring transparency and reliability of sustainability reporting as a basis for decision-making by stakeholders under the convergent and stakeholder model. Descriptive model for identifying the level of legal environment in the country for verifying sustainability reporting based on the principles of legitimacy and verification theories is proposed. Approach to assessing the level of competition in the audit services market allows to determine the type of competition in this market and to substantiate the directions of its regulation for creation a transparent environment for providing assurance to stakeholders.

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