Tsaruk V. Accounting and analytical provision of corporate governance: theory and methodology

Object is the process accounting and analytical support of corporate governance. The purpose is the identification patterns and the formation of scientifically sound recommendations for the development of theoretical and methodological aspects of accounting and analytical support of corporate governance. Methods: historical analysis, modeling, classification analysis, decomposition analysis, comparative analysis, graphic and tabular methods, Benеish model, KRI panel. The dissertation research is devoted to the identification of patterns and the formation of scientifically sound recommendations for the development of accounting and analytical support of corporate governance; the concept of "corporate structures" is highlighted; approaches to understanding the essence of transparency of corporate governance in systems of principles of corporate governance are considered; ways to minimize creative accounting practices in the corporate governance system; the suggestions for improving the form of notes to the annual financial statements are given; the structure of the system of analytical support of corporate governance is developed and its components are substantiated. Introduced in to the activity of PJSC "Rivneazot", PJSC "Family", PJSC "Rivneoblenergo", PJSC "Verallia Ukraine", Ternopil National Economic University and others. The sphere of use is the activities of corporate structures.