Korol S. Accounting-informational support of management of a socially responsible enterprise

The purpose of the research is development of theoretical and methodological backgrounds and scientific rationale of practical provisions of the accounting-informational support of socially responsible enterprise’s management. Epistemology of business social responsibility was studied. It was determined that a right of ownership of economic goods is a background of formation of an enterprise social responsibility. State of social responsibility of national and foreign enterprises was studied. An enterprise can be defined as socially responsible if it is constantly look to reduce negative and increase positive economical, ecological and social consequences of its economic activity; on a voluntary pragmatic basis it undertakes the additive clearly determined obligations to a broad range of stakeholders and perform them based on compliance with the principles of business social responsibility. Social responsibility we are considering not as a specific form but as inherent characteristic of enterprise economic activity. Tasks of the accounting and information support of enterprise’s management were differentiated due to the levels of their social responsibility. It was proved that evolution of accounting is a result of solution to conflicts that arouse from time to time between claims of prioritized users and its informational efficiency. Theoretical backgrounds of accounting regulation at the socially responsible enterprises were defined. Necessity of improvement of methodological bases of perception, measurement and recognition of objects of accounting within the context of enterprise social responsibility were proved. It was defined a methodological platform as background for solving task of the accounting-informational support of socially responsible enterprise’s management. It was proved that changing of priorities of enterprise economic activity does not require changing of subject (fact of economic life) and aim of accounting (information provision of users). Criteria of recognition of accounting functions were worded. It was proved that in the enterprise management system accounting performs two functions – cognitive and informative. The necessity of usage of latest approaches to accounting’s perception of economic life facts and recognition of accounting objects was proved. To an informational model of economic life’s fact of an enterprise was introduced social and ecological characteristics. Possibility increasing of information capacity of financial statements concerning enterprise social responsibility was proved. It was proposed to specify definitions of assets, liabilities, revenues and expenses and introduce additional criteria of their recognition which foresee auditing of facts of economic life for compliance with principles of business social responsibility. The specific factors that influence on the recognition of balance assets items were defined. It was defined that financial and nonfinancial reports have a mutual purpose but they characterize an enterprise activity comprehensively and together make a holistic vision concerning economical, social and ecological consequences of its activity. Methodological bases of accounting-informational support of nonfinancial report based on grouping of GRI indicators related to possibility of their account adaptation were defined. The specific management reports that disclose information about liabilities, ability to discharge liabilities and results of distribution of economical goods were developed. Legal and constructive liabilities of an enterprise to all parties concerned (including owners and shareholders) and also internal liabilities concerning ensuring of its expanded reproduction were proposed to classify as liabilities. During report preparation about enterprise socio-economic results, conception of added value that got further development by taking into account priorities of business social responsibility was used. The necessity of usage of integrative approach to accounting-informational support of financial, nonfinancial and management statements of socially responsible enterprise was proved. General structure and specific connections between structural elements of accounting model of socially responsible enterprise were determined. It was developed methodological approaches to registration of statements about facts of economic life of socially responsible enterprise in the system of accounting records based on usage of double-entry bookkeeping and single-entry bookkeeping, particularly latest algorithms of data recording and implementation of additional control accounts / sub-ledger accounts. The monitoring of reports of independent auditors to nonfinancial reports was conducted. Problems of auditing of enterprises’ social responsibility were found. Recommendations concerning improvement of the accounting and information support of nonfinancial reports and internal control system at the socially responsible enterprise were developed.