Plotnikov V.S.Russian Presidential Academy of National Economy and Public Administration (RANEPA), Balakovo Branch, Balakovo, Saratov region, Russian Federation vcplotnikov@yandex.ru
Plotnikova O.V.Balakovo Institute of Economics and Business (branch), Saratov State Socio-Economic University, Balakovo, Saratov region, Russian Federation vcplotnikov@yandex.ru
The article considers the subject essence of business accounting as an important kind of professional activities, i.e. accounting. The purpose of business accounting is to form information on value creation in time progress within the organization's business model. Business accounting is to become a mechanism to ensure information. It should as well become a motivational element to validate the decisions taken by providers of financial capital, when distributing resources and reflecting results of value creation in the integrated reporting.
Keywords: business accounting, integrated reporting, business model, providers, financial capital, value creation
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