Reporting in the Theory of Domestic and Foreign Institutionalists

• Main Author: Bezverkhii Kostiantyn V.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2014-02-01
• Series: Bìznes Inform
• Subjects: accounting; reporting; institutionalism; institutional environment; methodology; organisation; model; regulation; regulatory and legal framework
• Online Access: http://www.business-inform.net/pdf/2014/2_0/299_307.pdf

The article discusses issues of reporting in view of theories of domestic and foreign institutionalists. Study of formation of reporting under conditions of institutional transformations is realised in close connection with production and integration processes, which are peculiar to this specific period of the society historical development. In the result of the study of the said problem the article offers a functional scheme of development of the regulatory and legal framework of reporting and the scheme of regulation of accounting and financial reporting under conditions of institutional environment of Ukraine. By the results of the conducted study the article gives main principles, which have to be adhered to when preparing an integrated report under influence of the institutional environment in Ukraine. The article develops a mechanism of interconnection of reports at an enterprise and formation, on their basis, of integrated reports in the institutional environment. It puts the first stone in the foundation of formation of a new concept of reporting, connected with integration of the accounting and reporting information in the institutional environment.