Zhigley I. Accounting for Socially Responsible Activity: Theory, Methodology, Organization

The thesis is directed towards the solving of the scientific problem of developing and realization of concept of accounting for socially responsible activity using its accounting and informational support at micro- and macroeconomic levels. The concept of accounting for socially responsible activity has been developed on the bases of the stakeholders' theory and concept of corporate social responsibility. Socially responsible activity has been distinguished as well as its definition, types and principles of performing have been provided, and social function of accounting has been further developed. The critical analysis of approaches towards the application of the concept "justice", "fairness" in accounting has been carried out. It has been proved that accounting is the factor of impact on decision making concerning the further business life organization and contributes to business system order. The legislation concerning the strategy of society development as well as its influence on accounting regulation on micro- and macrolevels has been analyzed. The appropriate actions on organization of accounting for socially responsible activity and the communication of the information about the execution of collective agreement and social contract have been worked out. Specific structuring of the employees' current benefits has been improved as well as the ways of improving the methodic of their accounting reflections have been clarified. The system of reporting indicators for reflecting of the results of socially responsible activity as well as the set of indicators characterizing the level of the social security of the business entity have been suggested. Implementation extent: research results have been implemented into the practice of Zhytomyr Head Department of Tax Police, Trade Union of the food enterprises of Zhytomyr region, Chief Financial Department Zhytomyr Regional Administration, All-Ukrainian Professional Public Organization "Union of the Auditors of Ukraine", PLC "Novokramatorsky Mashynobudivny Zavod", PLC "Bio med sklo", PLC "Marjanivsky zavod sklovyrobiv", Polotsk State University, Zhytomyr State University, Ternopil National Economic University.