Kuzina R. Formation of corporate reporting system: theory, methodology and organization.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0517U000001

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

25-12-2016

Specialized Academic Board

Д 41.055.03

Odessa National Economic University

Essay

In the dissertation a scientific problem is solved of formation of corporate reporting system and substantiation of theoretical, methodological and organizational regulations, elaboration of recommendations for its development and implementation in Ukraine. Basing on the epistemological constructivism principles a definition of corporate reporting was formulated. The concept of integrated reporting in three areas: theoretical, methodological, technological - was formed. Elaborated Integral rating estimation showing the correspondence of the degree of risks and opportunities influence on the reputational capital of the company.

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