Stolyarchuk N. Accounting and internal audit of innovations in research institutions

This thesis gives coverage to the development of theoretical and methodological foundations and provides with practical recommendations to improve accounting and internal audit of innovation activities objects in scientific institutions in conditions of institutional changes. The essence of innovation is defined; it allows us to consider it as an object of accounting. The institution influence on condition and development of accounting and internal audit of innovation activities is studied. Objects of accounting and internal audit of innovations in research institutions are expanded. In this work improving the range of direct and indirect costs for research and development work is carried out. The most effective method of evaluating innovative products is defined that allows displaying it in reporting. The order of reflection licenses on bookkeeping accounts is developed. Documentation of operations for creation and commercial exploitation of innovative products is improved. The procedures of inventory and reflecting of innovation activities objects in the reporting of research institutions are expanded. The method of internal audit of innovation activities assuming specifics of the research institutions is proposed.