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International Accounting
 

Specialized non-financial reporting on the housing and utilities organizations' activities: Analysis and problems

Vol. 27, Iss. 11, NOVEMBER 2024

Received: 12 October 2024

Received in revised form: 14 October 2024

Accepted: 17 October 2024

Available online: 17 November 2024

Subject Heading: REGULATION AND STANDARDIZATION OF REPORTING

JEL Classification: C50, М40

Pages: 1261-1274

https://doi.org/10.24891/ia.27.11.1261

Svetlana V. KOZMENKOVA National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

https://orcid.org/0000-0002-1105-5790

Rolan A. ALBOROV Udmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation
udtipb@yandex.ru

https://orcid.org/0000-0002-8896-1062

Subject. This article discusses the quality of services provided by house management companies to individuals and legal entities, as well as the information provided to the recipients of these services.
Objectives. The article aims to analyze the problem areas of the activities of house management companies and specialized industry reporting provided to users in the public domain, and to find ways to improve it.
Methods. For the study, we used analysis and synthesis, systematization, and generalization.
Results. The article identifies the problem areas of the activities of house management companies that provide services for the management of apartment buildings, as well as defines and formulates the purpose of their activities. The article also proposes a number of measures to improve the activities of these companies and their specialized non-financial reporting provided in the public domain to users of services.
Conclusions. Based on the results of the study, the article concludes that the proposed changes in the sectoral specialized reporting will help improve the work of house management companies and improve the quality of services provided. The results of the study can be applied in the theory and practice of accounting and reporting of companies for the management of apartment buildings.

Keywords: housing and communal services, house management companies, specialized industry non-financial reporting, users of accounting reports

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