SOCIAL ACCOUNTING AND REPORTING AS TOOLS OF SOCIAL RESPONSIBILITY
Keywords:
social accounting, social reporting, non-financial reporting, reporting on sustainable development, social responsibilityAbstract
The efficient tools of social responsibility control are social accounting and maintaining of nonfinancial reporting on results of social programs and their getting across to interested parties. That is why it is important to define the essence of social accounting and nonfinancial reporting and to estimate efficiency of this reporting introduction under current conditions of control. Besides that; there appears a problem of development of social accounting policies; which must implement accounting methodology. The study reviewed notions of social accounting and nonfinancial reporting; analyzed statutory regulation and forms of nonfinancial reporting using different approaches. It defined methods of maintenance and proved reasonability of report preparation in accordance with national standards of social accounting; which will promote efficiency control of social responsibility and is the basis for design and implementation of strategic business projects. There is also an interest to practical implementation of foreign countries experience with clearly defined rules of social reporting. Directions for further research are reviewing of definition and content of the notion “social accounting” and proving reasonability of its introducing into a separate type of accounting; also development of social accounting policies; which must implement accounting methodology; social reporting and statutory regulation of social development problem.References
Aligadzhieva, E. M. (2008). Harakteristiki i vzaimosvjazi social'nogo ucheta v sisteme vidovucheta [Characteristics and interrelationships of social accounting in the system of accounting types].Mezhdunarodnyj buhgalterskij uchet, 5(113), 20-25. [in Rus.].
Bahturina, Ju. I. (2013). Klassifikacija korporativnoj social'noj otvetstvennosti kak osnovaorganizacii ucheta [Classification of corporate social responsibility as the basis of accounting].Mezhdunarodnyj buhgalterskij uchet, 46, 18-29. [in Rus.].
Bogdanova, Zh. A. (2013). Razvitie social'nogo ucheta v Ukraine: opredelenie osnovnyhponjatij [Development of social accounting in Ukraine: definition of basic concepts]. Іnnovacіjnaekonomіka, 7(45), 293-296. [in Rus.].
Blakita, A.V., & Poliak, R.S. (2015). Nefinansova zvitnistʹ jak instrument ocinjuvannjasocialʹnoji vidpovidalʹnosti biznesu [Non financial reporting as a tool of assess the social responsibility ofbusiness]. Naukovyj visnyk Hersons'kogo derzhavnogo universytetu, 15(4), 126-129. Retrivied fromhttp://www.ej.kherson.ua/journal/economic_15/4/32.pdf [in Ukranian]
Vorobej, V., & Zhurovs'ka, I. (2010). Nefinansova zvitnist': instrument social'novidpovidal'nogo biznesu [Non-financial reporting: a tool for socially responsible business]. Retrivied fromhttp://www.svb.org.ua/publications [in Ukranian].
Granovs’ka, I.V. (2012). Mizhnarodni standarty zvitnosti sotsial’noi vidpovidal’nosti biznesu[International standards for the reporting of social responsibility of business]. Ekonom. Visnyk Pereyaslav-Khmel’nyts’kogo Derzh. Pedag. Universitetu, Iss. 19/1. Retrivied fromhttp://archive.nbuv.gov.ua/portal/soc_gum/evu/2012_19_1/Granovsk.pdf. [in Ukranian]
Herasymenko, O. (2012). Socialʹnyj oblik ta nefinansova zvitnistʹ jak instrument realizacijisocialʹnoji vidpovidalʹnosti [Social Accounting and Non-Financial Reporting as an Instrument forImplementing Social Responsibility]. Visnyk Kyjiv. nac. un-tu imeni Tarasa Ševčenka. Ekonomika, 137,39-42. [in Ukranian]
Derij, V. A., & Derij, M. V. (2014). Oblikovi ta analityčni komponenty nefinansovoji zvitnostita jix rolʹ v ekonomičnij systemi [Accounting and analytical components of non-financial reporting andtheir role in the economic system]. Zbirnyk naukovyx pracʹ Vinnycʹkoho nacionalʹnoho ahrarnohouniversytetu. Serija : Ekonomični nauky, 2(88), 95-103. [in Ukranian]
Zvit zi staloho rozvytku PAT «Obolonʹ» za 2013 rik [The report on sustainable development ofPJSC Obolon for 2013]. Retrivied from http://www. obolon.ua/files/site/obolon_ar_2013_work_52.pdf .[in Ukranian]
Korol, S.Ja. (2016). Teoretyčni zasady socialʹnoho obliku [Theoretical basis of socialaccounting]. Retrivied from file:///C:/Users/ASUS/Desktop/Nova%20ctattja/Oif_apk_2016_2_6.pdf. [inUkranian]
Bezverxyj, K. (2015). Socialʹno-orijentovana zvitnistʹ pidpryjemstva [Socially-orientedreporting of the enterprise]. Buhgalters'kyj oblik i audit, 2-3, 70–78. Retrivied fromfile:///C:/Users/ASUS/Desktop/Socialʹno-orijentovana%20zvitnistʹ%20pidpryjemstva.pdf. [in Ukranian]
Lihonenko, L.O., & Trembljuk, M.D. (2016). Rozrobka ta provadžennja korporatyvnojisocialʹnoji zvitnosti [Development and production of corporate social reporting]. Molodyj vchenyj, 12,852-856. Retrivied from http://molodyvcheny.in.ua/files/journal/2016/12.1/199.pdf. [in Ukranian]
Prodanchuk, M.A. (2013). Nefinansova zvitnist' – efektyvnyj instrument v realizacii'upravlins'kyh rishen' [Non-financial reporting is an effective tool in implementing managementdecisions]. Zbirnyk naukovyh prac' Tavrijs'kogo derzhavnogo agrotehnologichnogo universytetu(ekonomichni nauky), 2(2), 202-214. Retrivied fromfile:///C:/Users/ASUS/Desktop/znptdau_2013_2(2)__27.pdf. [in Ukranian]
Semenyshena, N.V. (2008). Komunikatyvna ta informacijno-analitychna funkcii'buhgalters'koi' zvitnosti sil's'kogospodars'kyh pidpryjemstv : avtoref. dys... kand. ekon. nauk : 08.00.09[Accounting reporting communicative and information-analytical functions of agricultural enterprises(Unpublished Doctoral thesis]. Nat. sciences. center "Institute of Agrarian Economics" UAAS, Kyiv [inUkranian]
Semenyshena, N.V. (2007). Richna buhgalters'ka (finansova) zvitnist' pidpryjemstv:perspektyvy rozshyrennja informacijnyh mozhlyvostej [Annual accounting (financial) statements ofenterprises: prospects for expanding information opportunities]. Zbirnyk naukovyh prac' PDATU[Podillian State Agrarian And Engineering University Collection], 15, P.3, 557–570. [in Ukranian]
Stratehija spryjannja rozvytku socialʹnoji vidpovidalʹnosti biznesu v Ukrajini na period do2020 roku. Retrivied fromfile:///C:/Users/ASUS/Desktop/Nova%20ctattja/201309_strategiya_spriyannya_rozvitku_svb_v_ukrayini.pdf. [in Ukranian]
Gray, R., Collison, D., & Bebbington, J. (2000) Social and Environmental Accounting &Reporting in The Centre for Social and Environmental Accounting Research. University of Dundee,Dundee.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 Podilian Bulletin: Agriculture, Engineering, Economics
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors contributing to Public Policy and Administration agree to publish their articles under a Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) License, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, and that in the event of reuse or distribution, the terms of this licence are made clear.
