The research was based on the scientific substantiation of the development of modern theory, methodology, organization and practice of existing accounting and reporting systems, which together with the introduction of modern information technologies and substantiation of the philosophy of formation and development of integrated systems in institutional change will ensure their compliance with corporate governance and policy. sustainable development.
The object of research is the theory, methodology, organization, development and formation of integrated accounting and reporting systems.
The subject of the study is a set of sound theoretical and organizational and methodological foundations for the development of integrated accounting and reporting systems in the context of modern demands of corporate management.
The scientific novelty of the research results lies in the theoretical and methodological, conceptual and practical principles of unified accounting and reporting systems, their improvement based on business analytics and knowledge management, business models and corporate information systems and their use in business.
The main results of the study, which determine the scientific novelty of the dissertation, are characterized by the following theoretical and practical provisions:
for the first time:
- proposed advanced information accounting system (RISO), which, being a complex combination of technologies, people, procedures and data to manage the processes and activities of the corporation, allows not only to reflect real facts and events, but also to simulate such events for analysis and making forward-looking decisions;
- conceptual bases of inclusion of indicators of the financial and administrative reporting in a canvas of business model of corporation are developed;
- the concept of the unified corporate system of the account and the reporting (UKSOZ) is formulated;
improved:
- theoretical approaches to the consideration of accounting as a separate business process that creates value for users and the output of which is important from the point of view of different user groups information product (financial, non-financial, integrated reporting);
- conceptual model of integrated accounting in the application of virtualized corporate information systems;
- theoretical and methodological justification of accounting for sustainable development, which ensures the formation of economic, social and environmental indicators of corporate reporting;
- methods of using cloud services to implement the accounting function of corporate governance and ensure effective control of business transactions;
- organizational principles of controlling in the integrated accounting system through the formation of internal regulations of controlling the enterprise, as a self-regulating system of conceptual and theoretical foundations, methodological support processes and technologies for processing accounting information;
- criteria for assessing the effectiveness of controlling and economic-mathematical modeling procedures based on real information of corporate reporting;
- mechanism of constructive integration of accounting subsystems (financial, managerial, strategic), which provides for the allocation of three successive stages of the organization of an integrated corporate accounting and reporting system - methodological, technical and organizational;
- organization of a unified corporate system of documents (UCSD) with the allocation of transnational (international), national, sectoral levels, the level of business units and the level of departments and working groups;
have been further developed:
- methodological approaches and tools for harmonization and unification of accounting at the level of corporate structures;
- configuration of corporate information infrastructure, which is based on a combination of resource planning systems (ERP) and business intelligence based on an additive approach to the development of information systems;
- institutional prerequisites and methodological principles of integrated reporting as a basis for the development of a new paradigm of corporate reporting;
- theoretical justifications for the formation of accounting and information support of the controlling system;
- theoretical approaches to the design of business processes of accounting and reporting in a corporate association.
