+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Social reporting in organic animal husbandry

Vol. 24, Iss. 3, MARCH 2021

Received: 28 December 2020

Received in revised form: 19 February 2021

Accepted: 1 March 2021

Available online: 15 March 2021

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: M41, M48

Pages: 297–315

https://doi.org/10.24891/ia.24.3.297

Guzaliya S. KLYCHOVA Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation
kgaukgs@mail.ru

https://orcid.org/0000-0003-1524-0552

Alsu R. ZAKIROVA Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation
zakirovaar@mail.ru

https://orcid.org/0000-0001-6393-7456

Al'fiya R. YUSUPOVA Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation
zijatdinova@mail.ru

https://orcid.org/0000-0001-9661-8777

Inzilya M. KHAIRULLINA Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation
inzilya-hairullina99@mail.ru

https://orcid.org/0000-0002-4029-2111

Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry.
Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting.
Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis.
Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with additional subaccounts. Using the designed set of accounts, agricultural enterprises will be able to report on adverse environmental effects and actions taken to prevent such effects. The article sets forth forms of social reports, such as Materials in Organic Animal Husbandry, Areas of Organic Animal Husbandry, Costs of Waste Disposal in Organic Animal Husbandry.
Conclusions and Relevance. The market of organic animal production is in its infancy. Producers need to set up the management and accounting for processes in the sector, which have their own distinctions. Therefore, designing and refining techniques for accounting and creation of accounts, which would show how the production influences the environment. Theoretical clauses of this study can serve for examining methodological aspects of accounting in organic animal husbandry. Practical guidelines for accounting and preparing social reports are designated for agricultural enterprises that operate in accordance with the organic farming principles.

Keywords: organic animal husbandry, accounting, organic products, social reporting

References:

  1. Klychova G.S., Zakirova A.R., Yusupova A.R., Klychova A.S. [The main directions of estimation of corporate social responsibility of business]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2018, vol. 13, no. 3, pp. 129–133. URL: Link (In Russ.)
  2. Klychova A.S., Girfanov S.F., Krupina G.D., Safiullin I.N. [Increase of competitiveness in the conditions of corporate governance of agroindustrial complex enterprises of the Republic of Tatarstan]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2017, vol. 12, no. 4, pp. 110–115. URL: Link (In Russ.)
  3. Aleksandrova N.R., Subaeva A.K., Mavlieva L.M., Titov N.L. [Trends and prospects of development of milk production]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2020, vol. 15, no. 1, pp. 94–98. (In Russ.) URL: Link
  4. Titov N.L., Nizamutdinov M.M., Yakushkin N.M., Yakhin S.M. [Improving the efficiency of beef cattle breeding due to the development of the material and technical resources of the industry]. Tekhnika i oborudovanie dlya sela = Machinery and Equipment for Rural Area, 2020, no. 4, pp. 44–48. (In Russ.) URL: Link
  5. Gazetdinov M.Kh., Khairullina S.F. [Theoretical principles and provisions for the development of fodder system production during the integration of agricultural enterprises]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2013, vol. 8, no. 3, pp. 10–14. URL: Link (In Russ.)
  6. Faizrakhmanov D.I., Gazetdinov Sh.M. [Problems of small and medium enterprises development in agricultural sector]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2014, vol. 9, no. 1, pp. 38–42. URL: Link (In Russ.)
  7. Alborov R.A., Kontsevaya S.M., Kozmenkova S.V. [Developing capital accounting practices in the integrated reporting system of agricultural organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, no. 8, pp. 906–921. (In Russ.) URL: Link
  8. Klychova G.S., Zakirova A.R., Kamilova E.R. [Development of social initiatives accounting in agricultural organizations]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2015, vol. 10, no. 1, pp. 25–29. (In Russ.)
  9. Kharisova F.I., Yusupova A.R., Kharisov I.K. [Sustainability reporting of organization in light of the Islamic concept]. Sovremennyi musul'manskii mir: elektronnyi zhurnal, 2018, no. 1. (In Russ.) URL: Link
  10. Akmarov P.B., Gazetdinov M.Kh., Knyazeva O.P. [Condition and main directions of digital economy development in agricultural economy of Russia]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2019, vol. 14, no. 1, pp. 107–112. (In Russ.) URL: Link

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 24, Iss. 3
March 2021

Archive